V. K. SINGHAL, J. - (1.) THIS special appeal has been filed against the order of the learned single Judge dated January 30, 1992 (Shri Goverdhan Oil Mills v. State of Rajasthan S. B. C. W. P. No. 2425 of 1990 - printed at page 39 supra) wherein the notification dated May 7, 1990 was quashed and the petitioner was held entitled to the benefit of the Sales Tax Incentive Scheme for Industries, 1987 and 1989. The present appeal was filed on March 5, 1992 and after excluding one day for obtaining the copy the appeal was filed late by four days.
(2.) THE arguments were heard on the application for condonation of delay and in view of the facts narrated in the application supported by an affidavit we are satisfied that there was a sufficient cause and, therefore, the delay of four days is condoned. The arguments of learned counsel for the Revenue were heard on merit. The respondent is a partnership finn and have applied for exemption in accordance with the notification dated May 23, 1987 for Sales Tax Incentives Scheme for Industries, 1987. The said scheme had come into operation on March 5, 1987 and was to remain in force till March 31, 1992. On July 6, 1989 another scheme known as Sales Tax Incentive Scheme for Industries, 1989 was published. The oil units were excluded from the benefit of the Incentive Schemes 1987/1989 as, per notification dated May 7, 1990 and the oil extracting or manufacturing was listed in the banned industry. Thereafter, another notification was issued on July 26, 1991 in which exemption under the Central Sales Tax Act, 1956 on certain conditions was again started to be given. The case of the respondent is that they have proceeded on the basis of the notification dated May 7, 1987/july 6, 1989 and have obtained possession of the plot of land from RIICO on February 16, 1989 and a sum of Rs. 8 lakhs was invested in the construction of the building and Rs. 19 lakhs were invested in machinery. The plant is alleged to be ready in March, 1990 but the actual production commenced on May 11, 1990. An application for exemption was moved on May 16, 1990 but the said application was refused to be accepted on the ground that in accordance with the notification dated May 7, 1990 (sic ). The petitioner filed writ petition in which the interim orders were passed to grant the exemption on furnishing of bank guarantee in a sum of Rs. 1 lakh. This interim order was confirmed on June 10, 1991. In the writ petition it was held that the respondents have invested a huge amount on the assurance and promise of the State Government and, therefore, the petitioner was held entitled for the benefit of Sales Tax Incentive Schemes 1987/1989. While allowing the writ petition the notification dated May 7, 1990 was quashed. The submission of the learned counsel for the appellant is that the notification of May 7, 1990 could not have been quashed as it was issued within the power of the State Government though he has submitted that the matter is covered by the decision given by the division Bench of this Court in the case of Lokendra Industries v. State D. B. Civil Writ Petition No. 2562 of 1990 decided on January 12, 1993 (reported in [1993] 89 STC 277 ). We have considered over the matter. In the present case effective steps were taken before May 7, 1990 inasmuch as the land was obtained in February, 1989 and a sum of Rs. 8 lakhs were invested in the construction of building and Rs. 19 lakhs in the purchase of machinery. The plant itself, was erected on March 31, 1990 and has commenced production on May 11, 1990. The delay of four days could be for any reason including the electric installation and since all the effective steps were taken before May 7, 1990 it would be unjust to deny the exemption which was announced in accordance with the Scheme of 1987/1989 and the notification of May 7, 1990 would not come in the way of the assessee in claiming the exemption. Although we agree with the contention of the learned counsel for the appellant that there was no necessity for quashing the notification of May 7, 1990 which was not applicable as all the effective steps were taken by the assessee before this date and, therefore, while not approving this part of the order it is held that the petitioner is entitled for the benefit of Sales Tax Incentive Scheme for Industries, 1987/1989. The appeal is accordingly, dismissed with no orders as to costs. Appeal dismissed. .;