ES KAY REMEDIES Vs. STATE OF UTTAR PRADESH

JUDGEMENT

(1.) This writ petition has been filed for a writ of certiorari to quash the impugned order dated January 19, 1989 passed by the respondent No. 2, the Divisional Level Committee, Meerut, copy of which is annexure 8 to the writ petition and for a mandamus modifying the eligibility certificate under section 4-A of the U.P. Trade Tax Act, 1948 dated April 22, 1998 and for a direction that the exemption be granted under section 4-A to the petitioner for five years. The petitioner has also prayed for a direction restraining the respondent No.3 the Sales Tax Officer, Muzaffarnagar, for demanding any trade tax or passing any order against the petitioner for not depositing the tax after October 15, 1988.

(2.) We have heard Sri Bharat Ji Agrawal, learned counsel for the petitioner and learned Standing Counsel for the respondents.

(3.) The petitioner is a partnership firm carrying on the business of manufacturing and sale of medicines. The partners of the firm were Sri Arvind Arora, Sri Alok Arora and Smt. Seema Arora. One of the partners, Sri Arvind Arora was having land of his own which he got in the family settlement from his parents in the decree passed by the Civil Judge in Original Suit No. 25 of 1983. In the said suit a settlement took place and the disputed land on which a building was constructed by the petitioner-firm came to the share of Arvind Arora. Sri Arvind Arora has given this land to the partnership-firm for establishing the unit in question.