- (1.) This writ petition is directed against the order dated 25.01.2002 as well as the notification dated 10.12.96.
(2.) The controversy in this writ petition is with regard to exemption of tax in view of the notification dated 23.05.87. The petitioner as per the provisions of the shceme applied for benefit under the notification dated 23.05.87 exempting the industrial units from payment of tax on sales of goos manufactured by the unit. As per the provisions of scheme issued vide notification dated 23.05.87, the new small scale industries units were exempted from payment of tax on 100% of the fixed capital investment or for a time limit of 7 years whichever is earlier. The designated authority under the scheme, as per Clause 2k(ii) is the District Level Committee empowered to sanction the exemption of tax and on the basis of sanction/decision made by the District Level Screening Committee the respondent No. 3 i.e. Assistant Commissioner, Special Circle, Alwar on 29.09.94 issued eligibility certificate with effect from 19.01.94 to 18.01.2001.
(3.) The controversy arose when notice dated 10.01.2002 was issued by the respondent No. 3 for amendment in the eligibility certificate and it was proposed in the notice that due to the amendment in scheme on 10.12.96, the maximum limit of tax exemption was to be restricted to Rs. 100 lacs only and, therefore, the eligibility certificate issued for Rs. 103.30 lacs was proposed to be amended. On 19.12.96, the State Government issued amendment notification, herein the proviso was added to Annexure 'C' of the notification, which is reproduced as under: Provided that the extent of percentage of exemption from tax for thecement units except in Tribal sub planarea, shall be 75%, 50% & 25% of totaltax liability in case of small, medium & large units respectively. The quantum ofsales tax exemption shall be 125% in caseof small scale sector unit subject to anoverall limit of Rs. 1.00 crore and 100% of fixed capital investment in case of medium & large scale units subject to anoverall limit of Rs. 4 crore.;