IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP No.15914 of 2009 (O&M) Date of decision:19.3.2010 M/s Khara Soap Factory ----- Petitioner Vs. State of Punjab and others -----Respondents CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MR. JUSTICE ALOK SINGH Present:- Mr. N.K.Jain, Advocate for the petitioner. Mr. Jaswinder Singh, DAG, Punjab for the respodnents. Adarsh Kumar Goel,J. 1. This petition seeks a direction for issuance of certificate of eligibility for grant of incentive of sales tax exemption in continuation of certificate earlier granted to the petitioner on 1.12.2004. 2. Case of the petitioner is that it set up its unit after taking loan from Khadi Gram Udyog in the year 1997. It sought exemption from sales tax as per policy of the Government of Punjab dated 26.4.2000, Annexure P.2. Certificate of eligibility was granted to the petitioner but after about three years, the same was withdrawn. Appeal of the appellant was dismissed by the Secretary to the Government on 20.6.2008. CWP No.15914 of 2009 (O&M) 3. Contention raised on behalf of the petitioner is withdrawal of exemption on the ground of delay in registration was not justified when the said delay had been condoned by the department itself. 4. We have heard learned counsel for the parties and perused the record. 5. It has not been disputed that delay in registration was condoned, at the time of grant of certificate, vide order dated 23.9.2003, Annexure P.4. This being undisputed position, withdrawal of exemption was not called for unless there was some valid reason for doing so. 6. Accordingly, we set aside order dated 8.12.2008, Annexure P.8 and direct the appellate authority to pass a fresh order in accordance with law. The petitioner may appear before the appellate authority for further proceedings on 3.5.2010. 7. The petition is disposed of. (Adarsh Kumar Goel) Judge March 19, 2010 (Alok Singh) ‘gs’ Judge 2