- (1.) HEARD Mr. Biren Poddar, learned Counsel for the petitioner and Mr. K.K. Jhunjhunwala, learned standing counsel No. III.
(2.) IN this writ petition the petitioner seeks direction upon the Joint Commissioner of Commercial Taxes (Admn.), Jamshedpur Division, Jamdhsedpur (respondent No. 3) to issue the Eligibility Certificate for deferment of the sales -tax on sale of finished goods under Notification No. 480 dated 22.12.1995 for a period of eight years from the date of commercial production of the petitioner 'sunit and further for a direction restraining the respondents from collecting the sales -tax from the petitioner. By filing amendment petition, petitioner further sought relief for quashing the order dated 2.11.2004 passed by the respondent authority rejecting the application of the petitioner for deferment of sales tax. The facts of the case lie in a narrow compass : Petitioner is a private limited company and it came into existence during the year 1999 and alleged to have been started production by manufacturing F.R.P. auto component, FRP Shielding etc. and other automobile accessories. It is contended that the Unit was registered as Small Scale Unit on 11.5.1999 and was granted registration number Managing Director, Adityapur Industrial Area Development Authority, Jamshedpur (in short AIIDA). Petitioner 'sunit said to have came into commercial production on, 16.1.1999 and on 12.3.1999. Petitioner filed application claiming benefit of deferment of sales tax under the 1995 Industrial Policy of the State Government. It is further contended that inspite of the requirements fulfilled by the petitioner, the application for deferment of sales tax was illegally rejected by the respondent authority.
(3.) A counter affidavit has been filed by the respondents, wherein It is stated that earlier there was partnership firm namely, Soma Agencies, which was, converted into private limited company with effect from 1.4.2001. Pursuant to the Industrial Policy 1995, the Commercial Tax Department, Government of Bihar issued Notification No, 480 dated 22.12.1995 in exercise of power conferred under Sec. 7(3)(6) of the Bihar Finance Act 1981 whereby deferement of sales tax payable on sales of finished goods has been granted to the new Industrial Units as well as to the Industrial Units coming with expansion/diversification in all sectors fulfilling the conditions as contained in different clauses of the said Notification. Petitioner said to have started commercial production on 16.1.1999 but the total fixed capital investment was made for Rs. 26,47,763/ -. Petitioner filed incomplete application on 12.3.1999 without any proof of production from the Industry Department or Adityapur Industrial Area Development Authority which is competent authority. The said application was not as per the provisions of the Standing Order No. 480, hence it was not considered. Petitioner filed fresh application on 11.9.1999 as per provisions of Standing Order and along with permanent registration certificate. The application was not filed within 60 days from the date of production. It is stated that the application was filed more than 237 days after the date of production. Since the said application was against the Rule 6(1)(2) of Standing Order 480, the District Level Committee rejected the same.;