- (1.) PETITIONER has challenged the order dated 2.1.2003 by which the Respondent No. 2, the Joint Commissioner, Sales Tax (Administration) Santhal Pargana Division rejected the application of the petitioner for grant of exemption of payment of Sales Tax under the Industrial Policy, 1995 vide Notification Nos. SO 478 and 479 on the ground that the petitioner did not obtain prior permission from the Industry Department.
(2.) FOR getting benefit under the 1995 Industrial Policy, the petitioner had to set up its industry in the State of Jharkhand (within the United State of Bihar), prior to 31.8.2000. In August, 2000 the benefit under the said policy was extended for further period of five years for those industrialists who did not set up their industries but obtained prior permission to set up the industry prior to 31.8.2000. It is not in dispute that for the purpose of availing benefit within the extended period of time, prior permission was to be obtained first from the concerned authority. It appears hat in the meantime, the State of Bihar was bifurcated and pursuant to Bihar Reorganization Act, 2000 the State of Jharkhand came into existence on and from 15th November, 2000. The contention of the petitioner is that in the aforesaid extended period of time the petitioner obtained provisional registration on 31.12.1999 from the General Manager, District Industry Centre Deoghar. The petitioner, therefore, claimed that the registration of the industry will amount to getting prior permission. The only question for consideration is whether the provisional registration will amount to prior permission or not for getting benefit under 1995 Industrial Policy which was extended vide notification in August 2000 and it has been decided in the case of State of Jharkhand and Ors. v. Ambay Cements and Anr. ; in which their lordships held that when statute requires a particular act is to be done in a particular manner and also lays down that failure to comply with the said requirement leads to severe consequences, such requirement would be mandatory. It was further observed that obtaining registration certificate from the General Manager District Industry Centre Department of Industry will not amount to prior permission from the Industry Department.
(3.) IN the light of the aforesaid decision in the case of State of Jharkhand and Ors. v. Ambay Cements (supra) we do not find any merit in this petition which is accordingly dismissed.;