Section 5 in Sales Tax New Deferment Scheme For Industries, 1989
5. Grant of Eligibility Certificate.
(a)An industrial unit covered by sub-clause (c) or (d) of clause (1) of this scheme, may make an application for change of option to the appropriate authority within 180 days from the date of the publication of this scheme in the official Gazette, and the said authority shall be competent to entertain such application, on sufficient grounds, even after the said period of limitation.(b)An industrial unit eligible to claim benefit under this scheme, other than that covered by such clause (c) or (d) of clause (1) of this scheme, may make an application in Form 'A' appended to this notification to the Member Secretary of the appropriate Screening Committee within 180 days from the date of the publication of this notification, or commencement of commercial production, or commencement of expended or diversified production or declaration of sickness or change of management of a closed unit by RIICO or RFC, whichever is later: but any application filed beyond the said limitation may be entertained on sufficient grounds by the competent authority.(c)An industrial unit covered by sub-clause (d) of clause (1) shall be issued the eligibility certificate under this scheme, even if any certificate had been issued to such unit under the Old Deferment Scheme.(d)An application of industrial unit other than that of covered by sub-clause (d) of clause (1) of this scheme shall be examined by the competent Screening Committee and such committee shall, after obtaining additional information or after conducting or having got conducted an enquiry, may pass appropriate orders for sanction/refusal of eligibility certificate. In case of sanction of eligibility certificate, such sanction shall be communicated in writing to the assessing authority concerned, who shall issue eligibility certificate in Form 'B' appended to this notification within a period of 7 days from the date of the receipt of the sanction.(e)The eligibility certificate issued under this notification shall stand valid till the maximum limit of tax to be deferred under this scheme is not reached, or till such certificate is not amended, suspended, revoked or cancelled.(f)An industrial unit covered by this scheme shall not be entitled to claim any benefit under it. if it has been penalized for avoidance or evasion of tax or any case of avoidance or evasion of tax if pending against it, at any forum of hearing:[Provided that where the offence of avoidance or evasion of tax is technical or venial in nature, the State level Screening Committee in case of large scale units suo motu or otherwise and in case of medium and small scale units on the reference made by the District Level Screening Committee or otherwise, may for reasons to be recorded in writing, waive the condition mentioned in sub clause (f) above.] [Inserted by Notification No. F.4(7)FD/GR.IV/92-89 dated 04.03.92 Published in Rajasthan Gazette Extraordinary 4-C(ii) dated 04.03.92 page 467.](g)the benefit of New Deferment Scheme shall be available from the date of issue of the eligibility certificate.(h)When an industrial unit opts for the Sale Tax New Incentive Scheme, it shall not be entitled to get benefit under this notification.
