SB Sales Tax Revision No.51/2000 M/s Goyal Pipe Industries Vs District Level Screening Committee, Sikar & ors 6.2.2008 Hon'ble Mr Justice Ashok Parihar Mr D Kumar – for petitioner Mr JM Saxena – for respondents BY THE COURT: An Eligibility Certificate under the Rajasthan Sales Tax New Incentive Scheme for Industries, 1989 was issued in favour of the petitioner on 20.12.1993. The certificate was issued treating the petitioner as a new industrial unit. Subsequently, it was noticed by the department that the petitioner had taken away a sick industrial unit by auction from the Rajasthan Financial Corporation and the incentive could be granted only as a sick industrial unit, as such, the mistake committed while granting certificate as a new industrial unit has been rectified by the District Level Committee on 12.12.1997. Learned counsel for the petitioner has submitted that as per clause 5-A of the Incentive Scheme, the modification in the certificate could not have been made after 180 days as provided in the Scheme itself, however, in the present case, the Tax Board has come to a finding that it was not a case of modification of the certificate but a rectification of the mistake which could be done as per provisions of section 37 of the Act. Since, on the basis of record, factual aspects could not be disputed by the petitioner, proper discretion has already been used by the Tax Board, I find no substantial question of law to be adjudicated by this court. The revision petition is dismissed accordingly as having no merits. (Ashok Parihar) J. bnsharma