S. N. BHARGAVA, J. - (1.) BY this writ petition, the petitioner has challenged the action of the non-petitioners refusing to grant the petitioner exemption certificate or deferment certificate. The Government of Rajasthan issued a notification on May 23, 1987 (annexure A) in exercise of the powers conferred by sub-section (2) of section 4 of the Rajasthan Sales Tax Act, 1954 (hereinafter referred to as "the Act of 1954") notifying the Sales Tax Incentive Scheme for Industries, 1987 (hereinafter referred to as the "scheme of 1987") as the State Government was satisfied that it is expedient in the public interest so to do. BY this notification, the State Government exempted the industrial units from payment of tax on the sales of the goods manufactured by them within the State in the manner and to the extent provided by the Scheme of 1987. The Government of Rajasthan issued another notification on September 26, 1987, known as the Sales Tax Deferment Scheme for Industries, 1987 (hereinafter referred to as "the Deferment Scheme" ).
(2.) THE petitioner commenced its production after April 1, 1985 and before March 5, 1987 and therefore, applied for deferment of sales tax to new industries but the said application was not entertained and was returned to the petitioner on the ground that the total investment of the petitioner does not exceed Rs. 10 lacs. THE petitioner thereafter submitted another application for grant of eligibility certificate under the Scheme of 1987 but the said application was returned on the ground that the application had been submitted beyond the period of 150 days and hence, the same could not be considered. THEreafter, the petitioner filed the present writ petition before this Court. Notices were issued and reply has been filed on behalf of the non-petitioners. Learned counsel for the petitioner has also brought to the notice of this Court the recent scheme issued by the State of Rajasthan regarding Sales Tax New Incentive Scheme for Industries, 1989. THE writ petition has been opposed on the ground that that the petitioner's application for deferment certificate was rightly refused as the total investment of the petitioner did not exceed Rs. 10 lacs. It has further been submitted that the second application filed by the petitioner for eligibility certificate under the Scheme of 1987, could not be considered as it was beyond the prescribed period of 150 days and no action could be taken. Learned counsel for the petitioner has vehemently submitted that these Schemes have been promulgated with a view to encourage the industries in Rajasthan and therefore, they should be liberally construed in favour of the assessees, and since there is no provision for not extending the time-limit for considering the applications, his application for eligibility certificate under the Scheme ought to have been considered on merits. Learned counsel for the petitioner has placed reliance on Fertilizer Corporation of India Ltd. v. State of Bihar [1988] 68 STC 158 (SC); (1988) Supp SCC 73. It is not necessary for me to consider the submissions made by learned counsel for the parties, in detail. Suffice to say that since it was the intention of the State Government to encourage the industries in Rajasthan and that is why these Schemes were brought forward. Even in 1989 another Scheme has been put forward where the Government has specifically provided that the application could be entertained even after this period of limitation. Keeping in mind, the observations of the Supreme Court in Fertilizer Corporation of India Ltd. 's case [1988] 68 STC 158 (SC); (1988) Supp SCC 73, I think it proper to allow this writ petition. In the result, this writ petition is allowed in part and the non-petitioners are directed to consider the application of the petitioner for grant of the eligibility certificate or the deferment certificate under the sales tax incentive schemes, on merits. The parties are left to bear their own costs. Writ petition partly allowed. . ;