ALLANA PHARMACHEM LTD Vs. INDUSTRIES COMMISSIONER

JUDGEMENT

(1.) RULE . Service of Rule is waived by learned Assistant Government Pleader, Shri Premal Joshi, for respondents Nos. 1 and 4 and by Mr. M. G. Doshit, for respondents Nos. 2 and 3. At the request of the learned advocates the matter is finally heard.

(2.) THE grievance which the petitioner has ventilated in the present petition is with regard to not granting eligibility certificate by respondent No. 1. It has been submitted in the petition that on the basis of the eligibility certificate, the petitioner can get certain benefits under "sales Tax Incentive Scheme for Industries, 1986", a scheme which has been framed by the Government of Gujarat in Industries, Mines and Energy Department under its Resolution dated May 6, 1986 and other related resolutions.

(3.) AT the time of hearing of this petition, learned advocate Shri Kaji has submitted that respondent No. 1 ought not to have rejected the application of the petitioner and the petitioner ought to have been given the eligibility certificate for the reason that the petitioner had already obtained no objection certificate from Gujarat Pollution Control Board. Of course, the said certificate was valid only up to March 31, 1994. He has submitted that because of the market conditions the petitioner-company stopped manufacturing drugs in October 1996. It has been submitted by Shri Kaji that in view of the fact that the petitioner had continued to manufacture drugs up to October, 1996 and as No objection certificate was procured from Gujarat Pollution Control Board for the period ending up to March 31, 1994, respondent No. 1 could have given eligibility certificate valid up to March 31, 1994 to the petitioner so as to enable the petitioner, to get the benefit from payment of sales tax to a limited extent.