Section 6 in The Rajasthan Sales Tax/Central Sales Tax Deferment Scheme for Industries, 1998
6. Suspension/Revocation of the benefits sanctioned under the Deferment Scheme.
(a)The appropriate Screening Committee sou moto or on receipt of a complaint in this behalf shall, after affording an opportunity of being heard to the concerned industrial unit, be empowered under clause 6-(i)to suspend the benefits sanctioned under this Scheme from such date for such period, as may be deemed necessary under the circumstances of each case; or;(ii)to revoke the benefits sanctioned under this Scheme from such date, as may be considered proper under the circumstances of each case.(b)The benefits sanctioned under this Scheme shall be liable to be suspended, where an industrial unit-(i)makes two defaults, after two years of the commencement of production, in making repayments of the loans obtained from the financial institutions of the State; or(ii)makes default in honouring the commitment of buy-back of the equity of the financial institutions of the State in its project as agreed upon; or(iii)fails to deposit sales tax for three consecutive months during the currency of the Eligibility Certificate.(c)Where an industrial unit-(i)is charged with the offence of avoidance or evasion of tax during the period of actual eligibility of deferment of tax; or(ii)is penalised for the offence of avoidance or evasion of tax during the said period of eligibility for defermentthe benefits sanctions to it shall be suspended or revoked, as the case may be, as considered proper by the appropriate Screening Committee:Provided that suspension or revocation or sanctioned benefits may not be ordered or may be taken back if so ordered.-(i)where such offence is technical or venial in nature, or(ii)where such offence is compounded in accordance with the provisions of the RST Act; or(iii)where full demand of tax including interest and penalty is found deposited an no appeal is pending against the order passed in consequence of the offence of avoidance or evasion of tax.(d)Where an industrial unit is found guilty for violating or misusing any of the provisions of this Scheme, or of the RST/CST Acts, or the rules make thereunder the benefits sanctioned under this Scheme shall be liable to be suspended or revoked, depending upon the circumstances of such case.
