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State of Rajasthan - Section

Section 11 in Rajasthan Investment Promotion Scheme, 2014

11. Procedure for Claiming Incentives.

- Claims for Exemption from Stamp Duty and/or Conversion Charges:11.1.1The enterprise making investment for setting up of a new enterprise or for expansion or for revival of Sick Industrial Enterprise under the Scheme, shall submit a duly completed application in Form-I, appended to the Scheme, for availing exemption from Stamp duty/ Conversion Charges, along with a project report duly certified by a Chartered Accountant and a self-attested declaration in support of the facts of the application], to the Member Secretary of the appropriate Screening Committee. In case of revival of sick industrial enterprise, the enterprise shall also submit an undertaking that it shall provide employment to the extent of 50% in the first two years, of the maximum level of employment attained in the preceding 3 years from the date of its declaration as a sick industrial enterprise, followed by 100% employment within five years.11.1.2The Member Secretary of the appropriate Screening Committee, on receipt of such application shall register the application and shall examine the applicability of the scheme for applicant enterprise, and in case he is of the view that,-(i)the scheme is applicable to the applicant enterprise he shall register the application and issue an entitlement certificate in Form-II, appended to the Scheme, immediately but not later than seven days, unless specifically extended for reasons to be recorded in writing. The certificate so issued shall be valid for two years or up to the date of expiry of the operative period of the Scheme, whichever is earlier. However, in case the Member Secretary of the appropriate Screening Committee is of the opinion that the entitlement certificate could not be utilized by the applicant investor due to reasons largely beyond his control, validity of the certificate can further be extended, for two years or up to the date of expiry of the operative period of the Scheme whichever is earlier; and(ii)the scheme is not applicable to the applicant enterprise, he shall pass an order in Form IX-A appended to the Scheme and shall forward the same to the applicant enterprise. The Member Secretary shall inform the enterprise to appear before the Screening Committee on the date on which such order is placed before the Appropriate Screening Committee for approval.11.1.3The Member Secretary of the appropriate Screening Committee shall forward copies of the entitlement certificate in Form-II, appended to the Scheme, to the concerned Department / authority immediately. Thereupon, the stamp duty and/or conversion charges would be exempted to the extent as provided in clause 4 and 5 of the Scheme.11.1.4The Member Secretary of the appropriate Screening Committee shall place the application in Form-I, and the exemption certificate issued by him in Form-II or order in Form IX A, as the case may be, before the appropriate Screening Committee for approval in the next meeting of such committee. The committee shall examine the case and if it is found that:(i)the Entitlement certificate so issued or the order so passed is proper, it shall approve the same;(ii)the order so passed is erroneous, it shall direct the Member Secretary to grant the entitlement certificate; and(iii)the certificate so issued/order so passed is erroneous and prejudicial to the interest of the State Government, it shall revoke the same, after affording an opportunity of being heard to the beneficiary enterprise.
11.2Claims for Exemption from Land Tax. - 11.2.1 The enterprise making investment for setting up of a new enterprise or for expansion or for revival of sick industrial enterprise under the Scheme, shall submit a duly completed application in Form-I, appended to the Scheme, for availing of exemption from Land Tax, along with a project report duly certified by a Chartered Accountant and a self-attested declaration in support of the facts of the application], to the Member Secretary of the appropriate Screening Committee. In case of revival of sick industrial enterprise, the enterprise shall also submit an undertaking that it shall provide employment to the extent of 50% in the first two years, of the maximum level of employment attained in the preceding 3 years from the date of its declaration as a sick industrial enterprise, followed by 100% employment within five years.
11.2.2The Member Secretary of the appropriate Screening Committee shall register the application and issue a provisional entitlement certificate in Form-III, appended to the Scheme, immediately but not later than seven days, unless specifically extended for reasons to be recorded in writing. The certificate so issued shall be valid up to 180 days or the next meeting of the appropriate Screening Committee, whichever is earlier.
11.2.3The Member Secretary shall place the application along with copy of provisional entitlement certificate so issued before the appropriate Screening Committees within forty five days from the receipt of the application unless specifically extended for reasons to be recorded in writing.
11.2.4In case the committee approves the entitlement of the enterprise for the benefit, the Member Secretary shall issue permanent entitlement certificate in Form-IV, appended to the Scheme, and shall forward the copies to all concerned immediately but not later than fifteen days from the date of decision taken by the committee in its meeting, unless specifically extended for reasons to be recorded in writing.
11.2.5Where the committee is of the opinion that the enterprise is not eligible to avail the benefit of the Scheme, it shall provide an opportunity of being heard to the enterprise and shall record the reasons of rejection. The decision of the committee shall be communicated in Form-X, appended to the Scheme, by the Member Secretary of the appropriate screening committee to the enterprise and all concerned immediately but not later than thirty days from the date of decision taken by the committee in its meeting, unless specifically extended for reasons to be recorded in writing.
11.3Claim for exemption from Luxury Tax, Electricity Duty, Entertainment Tax, Mandi Fee and Entry Tax. - 11.3.1 The enterprises making new investment or investment for expansion or for revival of sick industrial enterprise under the Scheme, for availing of exemption from payment of Luxury Tax/ Entertainment Tax/ Electricity Duty/ Mandi Fee/ Entry Tax, under the Scheme, shall submit duly completed application in Form-I, appended to the Scheme, to the Member Secretary of the appropriate Screening Committee as soon as possible and not later than the expiry of 90 days of the commencement of commercial production/operation in case applying for benefit of exemption from payment of entry tax and within 90 days of the commencement of commercial production/ operation in other cases. Such application shall be accompanied with the following documents,-
(i)Copy of project report duly certified by Chartered Accountant;
(ii)Proof of investment;
(iii)Copies of Challan for the amount of contribution of EPF and/ or ESI deposited or copy of insurance policy obtained for medical treatment of employees:
Provided that these documents are not required to be accompanied, where the application has been submitted for exemption from payment of entry tax;
(iv)A self-attested declaration in support of the facts of the application;
(v)An undertaking that it shall provide employment to the extent of 50% in the first two years, of the maximum level of employment attained in the preceding 3 years from the date of its declaration as a sick industrial enterprise, followed by 100% employment within five years, in case of revival of sick industrial enterprise; and
(vi)list of capital goods required for setting of plant by the manufacturing enterprise, and list of equipment required for rendering the services by the service enterprise, in case of exemption from payment of Entry Tax.
Note: The enterprise shall mention the name of commodities, Quantity and approximate Value in the list of capital goods, or equipments.
11.3.2The Member Secretary shall place the completed application before the appropriate Screening Committee within forty five days from the receipt of the application unless specifically extended for reasons to be recorded in writing.
11.3.3Where the application has been filed beyond the time period as provided in clause 11.3.1 above, the appropriate Screening Committee having been satisfied with the genuineness of cause of delay may condone the delay not exceeding 180 days in filing of the application from the prescribed date of application.
However, in cases where the appropriate Screening Committee having been satisfied with the genuineness of cause of delay of more than 180 days, may condone the delay in filing of the application. In such cases, the total period of benefit regarding the extent of time shall be calculated from the date of the commencement of commercial production/ operation, but the flow of benefit shall take place from date of issuance of entitlement certificate.
11.3.4In case the enterprise has applied for benefit of entry tax exemption, the appropriate screening committee shall also examine the list of capital goods or equipments submitted by the enterprise. The committee shall approve the name of commodities, Quantity and approximate Value of the capital goods or equipment, which shall be allowed for exemption from payment of entry tax, if brought into the local area before the commencement of commercial production/operation. If the committee approves the entitlement of the enterprise for the benefits mentioned above, the Member Secretary shall issue entitlement certificate in Form-V appended to the Scheme, along with the approved list of capital goods and/or equipment, and shall forward it to all concerned immediately but not later than fifteen days from the date of decision taken by the committee in its meeting, unless specifically extended for reasons to be recorded in writing.
11.3.5Where the committee is of the opinion that the enterprise is not eligible to avail the benefit of the Scheme, it shall provide an opportunity of being heard to the enterprise and shall record the reasons of rejection. The decision of the committee shall be communicated in Form-XI, appended to the Scheme, by the Member Secretary of the appropriate screening committee to the enterprise and all concerned immediately but not later than thirty days from the date of decision taken by the committee in its meeting, unless specifically extended for reasons to be recorded in writing.
11.4Claim of Investment and Employment Generation Subsidy. - 11.4.1 The enterprises making new investment or investment for expansion or for revival of sick industrial enterprise, for availing investment and employment generation subsidy under the Scheme, shall submit duly completed application in Form-VI or Form-VII, appended to the Scheme, as the case may be, to the Member Secretary of the appropriate Screening Committee within 90 days of the commencement of commercial production. Such application shall be accompanied by the following documents:
(i)Copy of project report duly certified by Chartered Accountant;
(ii)Proof of investment;
(iii)Copies of bills/vouchers along with payment receipts from concerned foreign supplier/suppliers
(iv)Copies of Challan for the amount of contribution of EPF and/ or ESI deposited or copy of insurance policy obtained for medical treatment of employees;
(v)Proof of deposit of VAT/CST, if deposited already;
(vi)A self-attested declaration in support of the facts of the application; and
(vii)Certificate of valuation by Chartered Accountant in Form-XIII and Form-XIV appended to the Scheme, as the case may be.
(viii)In case of revival of sick industrial enterprise an undertaking that it shall provide employment to the extent of 50% in the first two years, of the maximum level of employment attained in the preceding 3 years from the date of its declaration as a sick industrial enterprise, followed by 100% employment within five years.
(ix)An undertaking to the effect that subsidy is not being availed on second hand machinery.
11.4.2The Member Secretary shall place the completed application before the appropriate Screening Committee within 45 days from the receipt of the application unless specifically extended for reasons to be recorded in writing.
11.4.3Where the application has been filed beyond the time period as provided in clause 11.4.1 above, the appropriate screening committee having been satisfied with the genuineness of cause of delay, may condone the delay not exceeding 180 days in filing of the application from the prescribed date of application.
However, in case where the appropriate Screening Committee having been satisfied with the genuineness of cause of delay for more than 180 days, may condone the delay in filing of the application. In such cases, the total period of benefit regarding the extent of time shall be calculated from the date of the commencement of commercial production/ operation, but the flow of benefit shall take place from date of issuance of entitlement certificate.
11.4.4The committee shall after examination of the application, determine the amount of eligible fixed capital investment (EFCI).
11.4.5After determining the eligible fixed capital investment (EFCI), the committee on being satisfied may approve the entitlement of the enterprise for the benefit, the Member Secretary shall issue entitlement certificate in Form-VIII, appended to the Scheme, and shall forward the copies to all concerned immediately but not later than fifteen days from the date of decision taken by the committee in its meeting, unless specifically extended for reasons to be recorded in writing.
11.4.6Where the committee is of the opinion that the enterprise is not eligible to avail the benefit of the Scheme, it shall provide an opportunity of being heard to the enterprise and shall record the reasons of rejection. The decision of the committee shall be communicated in Form-XII, appended to the Scheme, by the Member Secretary of the appropriate screening committee to the enterprise and all concerned immediately but not later than thirty days from the date of decision taken by the committee in its meeting, unless specifically extended for reasons to be recorded in writing.
11.5Claim of Reimbursement of VAT on purchase of plant and machinery or equipment and membrane. - 11.5.1 The enterprises making new investment or investment for expansion or for revival of sick industrial enterprise shall submit a duly completed application,-
(i)in Form-XV appended to the Scheme, for reimbursement of VAT on purchase of plant and machinery or equipment, as soon as possible and not later than the expiry of 90 days of the commencement of commercial production/operation; and
(ii)in Form-XVA appended to the Scheme, for reimbursement of VAT on purchase of membrane, within ninety days of commencement of commercial production.
along with a project report duly certified by a Chartered Accountant and a self-attested declaration in support of the facts of the application, to the Member Secretary of the appropriate Screening Committee.
11.5.2The Member Secretary of the appropriate Screening Committee shall place the application before the appropriate Screening Committee within 45 days from the receipt of the application unless specifically extended for reasons to be recorded in writing.
11.5.3Where the application has been filed beyond the time period as provided in clause 11.5.1 above, the appropriate screening committee having been satisfied with the genuineness of cause of delay, may condone the delay not exceeding 180 days in filing of the application from the prescribed date of application.
However, in case where the appropriate Screening Committee having been satisfied with the genuineness of cause of delay for more than 180 days, may condone the delay in filing of the application. In such cases, the total period of benefit regarding the extent of time shall be calculated from the date of the commencement of commercial production/ operation, but the flow of benefit shall take place from date of issuance of entitlement certificate.
11.5.4In case the committee approves the entitlement of the enterprise for reimbursement of VAT, the Member Secretary shall issue entitlement certificate,-
(i)in Form-XVI, appended to the Scheme, for reimbursement of VAT on purchase of plant and machinery or equipment; and
(ii)in Form-XVIA, appended to the Scheme, for reimbursement of VAT on purchase of membrane, and
shall forward the copies to all concerned immediately but not later than fifteen days from the date of decision taken by the committee in its meeting, unless specifically extended for reasons to be recorded in writing.
11.5.5Where the committee is of the opinion that the enterprise is not eligible for reimbursement of VAT, it shall provide an opportunity of being heard to the enterprise and shall record the reasons of rejection. The decision of the committee shall be communicated in Form-XVII, appended to the Scheme, by the Member Secretary of the appropriate screening committee to the enterprise and all concerned immediately but not later than thirty days from the date of decision taken by the committee in its meeting, unless specifically extended for reasons to be recorded in writing.
11.6Claim of interest subsidy. - 11.6.1 The enterprises making new investment or investment for expansion or for revival of sick industrial enterprise, for availing interest subsidy under the Scheme, shall submit a duly completed application,-
(i)in Form- XX appended to the Scheme, in case of textile sector enterprise; and
(ii)in Form- XXA appended to the Scheme, in all other cases
along with the documents required under the said Form, to the Member Secretary, State Level Screening Committee (SLSC)/ District Level Screening Committee (DLSC) within 90 days of commencement of commercial production.
11.6.2The Member Secretary shall place the application before the appropriate screening committee within 45 days from the receipt of the application unless specifically extended for reasons to be recorded in writing.
11.6.3Where the application has been filed beyond the time period as provided in clause 11.6.1 above, the appropriate Screening Committee having been satisfied with the genuineness of cause of delay, may condone the delay not exceeding 180 days in filing of the application from the prescribed date of application. However, in cases where the appropriate Screening Committee having been satisfied with the genuineness of cause of delay for more than 180 days, may condone the delay in filing of the application. In such cases, the total period of benefit regarding the extent of time shall be calculated from the date of the commencement of commercial production/ operation, but the flow of benefit shall take place from date of issuance of entitlement certificate.
11.6.4In case the Committee approves the entitlement of the enterprise for interest subsidy, the Member Secretary shall issue entitlement certificate,-
(i)in Form-XXI appended to the Scheme, for textile sector enterprise; and
(ii)in Form-XXIA appended to the Scheme, for enterprise other than textile sector enterprise;
and shall forward the copies to all concerned immediately but not later than fifteen days from the date of decision taken by the committee in its meeting, unless specifically extended for reasons to be recorded in writing.
11.6.5Where the committee is of the opinion that the enterprise is not eligible for interest subsidy, it shall provide an opportunity of being heard to the enterprise and shall record the reasons of rejection. The decision of the committee shall be communicated in Form- XXXI, appended to the Scheme, by the Member Secretary of the appropriate screening committee to the enterprise and all concerned immediately but not later than thirty days from the date of decision taken by the committee in its meeting, unless specifically extended for reasons to be recorded in writing.
11.7Claim of capital subsidy and determination of cost of zero liquid discharge based effluent treatment plant. - 11.7.1 The enterprises making new investment or investment for expansion or for revival of sick industrial enterprise, for availing the benefit of capital subsidy on zero liquid discharge based effluent treatment plant under the Scheme, shall submit an application in Form- XXIV appended to the Scheme, along with proof of payment made to the suppliers of zero liquid discharge based effluent treatment plant excluding civil work duly verified by the Chartered Accountant, before the Member Secretary, State Level Screening Committee (SLSC)/ District Level Screening Committee (DLSC) within 90 days of commencement of commercial production.
11.7.2The Member Secretary shall place the application before the appropriate Screening Committee within 45 days from the receipt of the application unless specifically extended for reasons to be recorded in writing.
11.7.3Where the application has been filed beyond the time period as provided in clause 11.7.1 above, the appropriate Screening Committee having been satisfied with the genuineness of cause of delay, may condone the delay in filing of the application.
11.7.4The appropriate Screening Committee after examination of application shall determine the cost of zero liquid discharge based effluent treatment plant excluding civil work eligible for Capital Subsidy.
11.7.5After approval of determination of cost of treatment plant by the State Level Screening Committee, the Member Secretary shall issue an Eligibility Certificate in the Form XXV appended to the Scheme and shall forward the copies to all concerned immediately but not later than seven days from the date of approval by the SLSC, unless specifically extended for reasons to be recorded in writing.
11.7.6Where the committee is of the opinion that the enterprise is not eligible for capital subsidy, it shall provide an opportunity of being heard to the enterprise and shall record the reasons of rejection. The decision of the committee shall be communicated in Form-XXXII, appended to the Scheme, by the Member Secretary of the appropriate screening committee to the enterprise and all concerned immediately but not later than thirty days from the date of decision taken by the committee in its meeting, unless specifically extended for reasons to be recorded in writing.
11.8Claim of Reimbursement of VAT for Textile Sector. - 11.8.1 The enterprises making new investment or investment for expansion or for revival of sick industrial enterprise, for availing the benefit of reimbursement of VAT shall submit a duly completed application in Form-XXVII appended to the Scheme, before the Member Secretary, State Level Screening Committee (SLSC)/ District Level Screening Committee (DLSC) within 90 days of commencement of commercial production.
11.8.2The Member Secretary shall place the application before appropriate screening committee within 45 days from the receipt of the application unless specifically extended for reasons to be recorded in writing.
11.8.3Where the application has been filed beyond the time period as provided in clause 11.8.1 above, the appropriate Screening Committee having been satisfied with the genuineness of cause of delay, may condone the delay not exceeding 180 days in filing of the application from the prescribed date of application. However, in cases where the appropriate Screening Committee having been satisfied with the genuineness of cause of delay for more than 180 days, may condone the delay in filing of the application. In such cases, the total period of benefit shall be reduced to the extent of delay in filing of the application.
11.8.4In case the committee approves the entitlement of the enterprise for reimbursement of VAT, the Member Secretary shall issue entitlement certificate in Form-XXVIII, appended to the Scheme, and shall forward the copies to all concerned immediately but not later than fifteen days from the date of decision taken by the committee in its meeting, unless specifically extended for reasons to be recorded in writing.
11.8.5Where the committee is of the opinion that the enterprise is not eligible for reimbursement of VAT, it shall provide an opportunity of being heard to the enterprise and shall record the reasons of rejection. The decision of the committee shall be communicated in Form-XXXIII, appended to the Scheme, by the Member Secretary of the appropriate screening committee to the enterprise and all concerned immediately but not later than thirty days from the date of decision taken by the committee in its meeting, unless specifically extended for reasons to be recorded in writing.