- (1.) The petitioner-firm has filed the aforesaid three writ petitions for quashing two impugned minutes of meeting held on 14.6.89 Annx. 3 to the writ petition and minutes of meeting dated 21.6.89 Annx. 5 to the writ petition along with show cause notice dated 11.4.91 Annx.6 to the writ petition issued from the office of respondent No.4 Commercial Taxes Officer, Bhilwara.
(2.) In all these aforesaid writ petitions, common questions of law and facts are involved, therefore, these petitions are being decided on merits by a common judgment with consent of the parties treating S.B. Civil Writ petition No. 2139/91 as a leading case.
(3.) Brief facts necessary to be noticed for disposal of these writ petitions, are that the petitioner-firm applied for grant of eligibility certificate under the Rajasthan Sales-tax Incentive Scheme, 1987 (hereinafter referred to as 'the Incentive Scheme of 1987') announced by the Government on 23.5.87 vide its application dated 18.8.88. It is alleged in paragraph 5 of the writ petition that the meeting of the District Level Screening Committee through its Chairman-Collector, Bhilwara was held on 14.3.89 and in the said meeting application of the petitioner was sanctioned and directed the Commercial Taxes Officer Bhilwara (respondent No. 4 to issue eligibility certificate in accordance with the provisions of the aforesaid Incentive Scheme of 1987. It is also alleged that the District Level Screening Committee (respondent No. 2) instead of confirming its earlier meeting held on 14.6.87 in its meeting i.e. on 21.6.89 decided to reject the application of the petitioner for grant of eligibility certificate under the Incentive Scheme of 1987. According to the allegations made in the writ petition in compliance of the first meeting dated 14.3.89 Annx. 3 to the writ petition, respondent No. 4 was bound to issue eligibility certificate in accordance with the provision of Clause 7(c) of the said Scheme within seven days from the date of receipt of the sanction.;