Shree Ganesh Spinners Ltd. Vs. Financial Commissioner and Secretary to Government of Haryana and ors. - Court Judgment

Excerpt:
- orderhemant gupta, j.1. the petitioner-company was incorporated under the companies act as shree ganesh spinners private limited in the year 1988. the petitioner applied for eligibility certificate to obtain exemption/deferment of tax in terms of rule 28a of the haryana general sales tax rules, 1975. the said request of the petitioner for eligibility certificate was declined by the higher level screening committee on the ground that the petitioner has not obtained change of land use certificate from the department of town and country planning. the appeal against the said order was also declined by the secretary to department of industries, haryana. aggrieved against the said order the petitioner has filed the present writ petition.2. during the pendency of the writ petition, the petitioner has been granted permission to change the land use vide letter dated june 9, 2003, annexure p. 17. request of the petitioner for the grant of eligibility certificate in view of the subsequent event, i.e, grant of permission of change of land use was declined by higher level screening committee on september 15, 2003 on the ground that his case has already been decided by the committee and the matter is sub-judice in the high court.3. in view of the subsequent event of granting permission of change of land use, the order declining eligibility certificate to the petitioner is set aside. the higher level screening committee is directed to decide the claim of grant of eligibility certificate in view of the changed circumstances such as the grant of change of land use certificate on june 9, 2003 vide annexure p 17.4. with the said observation the writ petition is disposed of.

Judgment:
ORDER

Hemant Gupta, J.

1. The petitioner-company was incorporated under the Companies Act as Shree Ganesh Spinners Private Limited in the year 1988. The petitioner applied for eligibility certificate to obtain exemption/deferment of tax in terms of Rule 28A of the Haryana General Sales Tax Rules, 1975. The said request of the petitioner for eligibility certificate was declined by the Higher Level Screening Committee on the ground that the petitioner has not obtained change of land use certificate from the Department of Town and Country Planning. The appeal against the said order was also declined by the Secretary to Department of Industries, Haryana. Aggrieved against the said order the petitioner has filed the present writ petition.

2. During the pendency of the writ petition, the petitioner has been granted permission to change the land use vide letter dated June 9, 2003, annexure P. 17. Request of the petitioner for the grant of eligibility certificate in view of the subsequent event, i.e, grant of permission of change of land use was declined by Higher Level Screening Committee on September 15, 2003 on the ground that his case has already been decided by the Committee and the matter is sub-judice in the High Court.

3. In view of the subsequent event of granting permission of change of land use, the order declining eligibility certificate to the petitioner is set aside. The Higher Level Screening Committee is directed to decide the claim of grant of eligibility certificate in view of the changed circumstances such as the grant of change of land use certificate on June 9, 2003 vide annexure P 17.

4. With the said observation the writ petition is disposed of.