N.P. Gupta, J. - (1.) THIS appeal has been filed against the judgment of learned single judge dated December 5, 2001 dismissing the writ petition.
(2.) THE Petitioner by the writ petition prayed for quashing the decision dated April 7, 1999 taken by the District Level Screening Committee, and for declaring Clause 2 of the Rajasthan Sales Tax Exemption Scheme, 1998 to be ultra vires, and for declaring the Petitioner to be entitled for availing of the benefit of the scheme. The necessary factual averments are that the Petitioner's predecessor in title got converted certain agricultural land for commercial purposes under and in accordance with the Rajasthan Land Revenue (Allotment, Conversion and Regularisation of Agricultural Land for Residential and Commercial Purposes in Urban Areas) Rules, 1981, hereafter referred to as the Rules of 1981, and obtained patta, annexure 1, and later on the Petitioner purchased the said land, and decided to establish an industry of HBPE and HDPE pipes and sprinkler system, and domestic plastic pipes. It is claimed that no -objection certificates were obtained from sub -division officer, and Municipality, and then application was submitted for seeking exemption under the Rajasthan Sales Tax Exemption Scheme, 1998 furnishing requisite informations, receipt whereof was acknowledged vide annexure 4. However, vide annexure 5 the benefit of incentive was refused. The copy of the minutes of the meeting refusing the benefits is produced as annexure 6.
(3.) A look at annexure 6 shows that reason given by the District Level Screening Committee was that the industry has been commissioned in banned area as defined in the Scheme.;