BALIA, J. - (1.) HEARD learned counsel for the parties.
(2.) THE petitioner challenges the order rejecting his application for rectification for modifying the eligibility certificate by extending the benefit of exemption under the new Incentive Scheme 1989 to the petitioner even under the Rajasthan Sales Tax Act. He has been issued eligibility certificate by the concerned C. T. O. on 24. 2. 94 under the decision of District Level Screening Committee (for short `d. L. S. C. ') in respect of the new oil industrial unit started by him, only in respect of Central Sales Tax Act which entitled him to exemption from payment of tax under the Central Sales Tax Act. The facts giving rise to the present case are that after commencement of new Incentive Scheme, 1989 granting exemption from payment of tax to new industrial units vide notification dated 6. 7. 89 w. e. f. 5. 03. 1987. The edible oil industry was put in the negative list vide notification dt. 7. 5. 90 that is to say the list of industries ineligible to avail the benefit of the Scheme under the Rajasthan Sales Tax Act. The similar notice withdrawing the exemption to oil units under the Incentive Scheme granting exemption from payment under the Central Sales Tax Act was issued on 26. 07. 1991. After notification dt. 7. 5. 90 putting edible oil industry in the negative list under the Incentive Scheme for Rajasthan Sales Tax Act as well as Central Sales Tax Act by notification dt. 26. 07. 1991, the `edible oil industry' was deleted from list of ineligible industries under the Central Sales Tax Act by withdrawing notification dt. 26. 7. 91 and the benefit of exemption was restored to the extent of 75% of the eligible capital investment under the Central Sales Tax Act. The unit of the petitioner has commenced commercial production on 31. 03. 1992. As on that date, while the benefit of exemption under the new Incentive Scheme, 1989 stood restored under the C. S. T. Act to the extent of maximum quantum equal to 75% of the eligible capital investment, on that date the edible oil industry continued to be in the list of ineligible industries to avail the benefit of the incentive under the R. S. T. Act. Accordingly in pursuance of decision of D. L. S. C. the eligibility certificate was issued by the Commercial Taxes Officer on 24. 2. 94 in favour of the assessee-petitioner only in respect of Central Sales Tax Act and not in respect of Rajasthan Sales Tax Act. Aggrieved with issued of eligibility certificate by C. T. O. to be only under C. S. T. Act, the petitioner made an application before the Commercial Taxes Officer u/s. 17 of the R. S. T. Act of 1954 for rectifying the eligibility certificate for extending its operation even under the R. S. T. Act. That application was rejected on 22. 03. 1996. A writ petition filed before the Rajasthan Taxation Tribunal challenging that order was dismissed on 27. 10. 1997. Hence, this writ petition.
(3.) LEARNED counsel for the petitioner contends that since he has taken steps to establish a new oil industry on the basis of promise contained in new Incentive Scheme, 1989 prior to its inclusion in the list of ineligible industries he was entitled to avail its benefit on the principles of promissory estoppel, notwithstanding withdrawal of scheme for edible oil industry on 7. 5. 90 under R. S. T. Act. According to him this mistake was apparent on the face of record and, therefore the Commercial Taxes Officer has erred in not rectifying the eligibility certificate issued in his favour restricting its operation under C. S. T. Act only, particularly when the D. L. S. C. has not circumscribed its sanction to one or other Act. The same mistake was also committed by the Tribunal. Mr. Lodha, learned counsel for the respondents, on the other hand contends that it is now no more res integra, and the issue stand settled by the decision of the Supreme Court in State of Rajasthan & another vs. Mahaveer Oil Industries & Ors. (1), that after withdrawal of the exemption in the case of oil industry under the R. S. T. Act vide notification dt. 7. 5. 90, which was in public interest, no benefit could be availed by oil industries established thereafter on the basis of promissory estoppel and therefore there was no mistake in the action of the Commercial Taxes Officer in issuing eligibility certificate in respect of C. S. T. only. He also contends that since the Commercial Taxes Officer has only given effect to order passed by the D. L. S. C. no rectification of the eligibility certificate issued by the Commercial Taxes Officer was permissible unless the order of D. L. S. C. was rectified on which it was founded and for any such rectification the Commercial Taxes Officer had no jurisdiction. Having given our thoughtful consideration to rival contentions, we are of the opinion that this petition must fail. ;