Punjab-Haryana High Court
M/S Mukesh Udyog Ltd vs State Of Pb. & Ors on 6 October, 2023
Author: Ritu Bahri
Bench: Ritu Bahri
Neutral Citation No:=2023:PHHC:130004-DB
CWP-11732-2003(O&M) 1 2023:PHHC:130004-DB
346 IN THE HIGH COURT OF PUNJAB AND HARYANA
AT CHANDIGARH
CWP-11732-2003(O&M)
Date of Decision: 06.10.2023
M/s Mukesh Udyog Ltd. ....... Petitioner
Versus
The State of Punjab and others ...... Respondents
CORAM : HON'BLE MS. JUSTICE RITU BAHRI
HON'BLE MRS. JUSTICE MANISHA BATRA
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Present: Mr.Tushar Sharma, Advocate for the petitioner.
Mr. Saurabh Kapoor, Addl. AG, Punjab.
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RITU BAHRI, J.(Oral)
1. The present petition has been filed praying for directions that Notifications dated 17.06.2002 and 12.09.2002 (Annexures P-16 and P-17 respectively) be treated as inoperative qua the petitioner-company on the ground of promissory estoppel and that the respondent-State of Punjab be restrained from going back on its promise of providing sales tax exemption to the petitioner-company as per the Industrial Policy and Incentive Code, 1996 and subsequent notifications.
2. Counsel for the parties are ad idem that similar issue has already been examined by a Division Bench of this Court in CWP-7453- 2003 (Kaur Sain Spinners Ltd. vs. State of Punjab and others) decided on 10.11.2016 and has allowed the writ petition. The Bench in para 42 of 1 of 2 ::: Downloaded on - 10-10-2023 22:18:48 ::: Neutral Citation No:=2023:PHHC:130004-DB CWP-11732-2003(O&M) 2 2023:PHHC:130004-DB the judgment observed as follows:-
"42. Thus, this writ petition is allowed.
It is held and declared that the petitioner company would be entitled to the benefit of sales tax exemption as per the Industrial Policy 1996, Incentives Code, 1996 and the notification dated 30.4.2000 on the ground of promissory estoppel and the said benefit cannot be denied to the petitioner on the basis of the subsequent notifications dated 17.6.2002 and 12.9.2002.
The letters dated 24.9.2002 and 04.12.2002 rejecting the claim of the petitioner for sales tax exemption are quashed.
The respondents are directed to reconsider the claim of the petitioner for grant of sales tax exemption as per the Industrial Policy 1996, Incentives Code, 1996 and the notification dated 30.4.2000."
3. Keeping in view the aforesaid judgment of the Division Bench of this Court, the instant Writ Petition is also allowed in the same terms.
(RITU BAHRI) JUDGE (MANISHA BATRA) JUDGE 06.10.2023 sunita Whether Reasoned/Speaking : Yes/No Whether Reportable : Yes/No Neutral Citation No:=2023:PHHC:130004-DB 2 of 2 ::: Downloaded on - 10-10-2023 22:18:49 :::