VAISHMA PLASTIC INDUSTRIES Vs. STATE OF U.P.

JUDGEMENT

(1.) Heard Sri Ashok Kumar, learned counsel for the petitioner and Sri U.K. Pandey, learned standing counsel appearing for the respondents. By this petition, the petitioner has prayed for quashing the order dated 11th of March, 1993, annexure 5, to the writ petition by which the petitioner's review application for amending the eligibility certificate granted to the petitioner's industrial unit under section 4A of the Trade Tax Act, 1948 has been rejected.

(2.) The petitioner established a new industrial unit and was granted an eligibility certificate on October 21, 1989 for the period from 2nd of June, 1988 to 1st of June, 1993. The petitioner claimed first sale on 2nd of June, 1988. In the eligibility certificate although the date of first sale was mentioned as 2nd of June, 1988, however, the actual benefit of exemption was made effective from October 15, 1988 to 1st of June, 1993. Feeling aggrieved, the petitioner filed review application on September 21, 1990. The review application being not decided, the petitioner came to this court by filing a writ petition which was disposed of on January 27, 1992, directing the Divisional Level Committee to dispose of the petitioner's review application within a month. After the order of this court dated January 27, 1992, the petitioner's application was considered and rejected by the impugned order dated 11th of March, 1993, against which order the petitioner has come up in the present writ petition.

(3.) A counter-affidavit as well as a supplementary counter-affidavit has been filed by the State supporting the impugned order.