BALIA, J. - (1.) HEARD learned counsel for the parties.
(2.) THIS petition is directed against the order passed by the Rajasthan Tax Board on 9. 2. 99 in appeal filed by the respondent- dealer against the order dt. 8. 1. 98 and 11. 3. 98 passed by the District Level Screening Committee (for short `dlsc' ). The facts giving rise to this case are that the respondent had moved an application for sanctioning grant of eligibility certificate in his favour under the Rajasthan Sales Tax Incentive Scheme, 1987 (for short `1987 Scheme' ). His application was complete in all respects on 13. 5. 97. The claim to incentive was made on the basis that the commercial production at the new unit of the respondent-dealer started on 12. 3. 97. Before the DLSC considered and decided the application, by its letter dt. 29. 10. 97 gave his option that his application pending under 1987 Scheme may be treated as an application under New Sales Tax Incentive Scheme, 1989 which has also been made effective from the same date on which 1987 Scheme has come into force. The DLSC which has decided this application on 8. 1. 98 considering the Explanation to definition of `new Industrial Unit' under Clause 2 (a) of 1987 Scheme which provided that date of commencement of commercial production would be taken as 61st day from the date on which the raw-material for the first time was put in the process of production including trial production, held that since the applicant has put the raw-material for the first time in the process of production on 12. 03. 1997 only, the date of the commencement of production shall be deemed to be 12. 05. 1997. Since the 1987 Scheme was in force only upto 31. 03. 1997, this application could not have been considered under 1987 Scheme. With these findings the application of the dealer was rejected which was treated to be under 1987 Scheme only and he was left free to move fresh application under 1989 Scheme to the very same authority. In these circumstances petitioner thereafter moved a fresh application also in terms of aforesaid order dated 8. 1. 98 which was granted by DLSC in its meeting held on 11. 3. 98. However, the date of the commencement of benefit under the Scheme of 1989 was directed to be 29. 12. 97 when the petitioner has given option to treat his pending application for consideration under 1989 Scheme. Aggrieved with both the orders the dealer appealed before the Rajasthan Tax Board. The Rajasthan Tax Board found that application for grant of incentive was filed on 13. 5. 97 when the application was complete in all respects including the deemed date of commencement of production under Clause 2 (a) of the Scheme of 1989 or under the Scheme of 1987 and therefore merely because in view of the opinion of the DLSC about the deemed date of commencement of production, on its finding the DLSC had desired to consider his application under 1989 Scheme, date of application remains the same because the Scheme of 1989 does not require fresh or new application to be made under the New Scheme, but accepts the pending application for consideration merely on the basis of a letter of option.
(3.) WITH these findings it accepted the appeal of the assessee to the extent it had made a request for amending the date of commencement of eligibility to avail benefit under the Scheme of 1989 w. e. f. 13. 5. 97 instead of 29. 12. 97. The plea of the dealer that since he has commenced production on 12. 03. 1997 as per the certificate granted by the District Industries Centre on 12. 03. 1997 during the currency of the Scheme of 1987, he should be allowed to avail the benefit of Scheme of 1987, was rejected in view of option given by him on 29. 12. 97 and held that benefit given under 1989 Scheme was correctly given in view of option exercised by the dealer. Learned counsel for the revenue contended that since the application under 1987 Scheme was rejected because of its not maintainability in 1987 Scheme, and the dealer has made a fresh application, he cannot be granted permission with effect from the date of application under 1987 Scheme but only w. e. f. 29. 12. 97 when he exercised option to avail benefit under 1989 Scheme. ;