HOTLINE ELECTRONICS LTD., GAUTAM BUDH NAGAR THROUGH ITS GENERAL MANAGER (F) Vs. STATE OF U.P. THROUGH PRINCIPAL SECRETARY MINISTRY OF INSTITUTIONAL FINANCE, GOVERNMENT OF U.P., LUCKNOW

JUDGEMENT

(1.) THE petitioner is a Private Limited Company registered under the Companies Act, 1956 engaged in manufacture and sale of television chasis, colour television, television parts and its accessories. The company as a new unit applied under section 4-A of the U.P. Trade Tax Act for exemption from trade tax in the year 2001 and was granted exemptions as well as concessions in payment of trade tax for ten years beginning from 24.10.2001 to 23.10.2011 on graded basis. In the 1st and 2nd year, the company was to get exemption in trade tax at 100%; in the 3rd year at 75%; from 4 to 7th year at 50% and from 8 to 10 year at 25%.

(2.) BY this writ petition the petitioner has prayed for a writ of certiorari quashing the assessment order dated 5.3.2009 passed by the Deputy Commissioner (Assessment) Sector-2, Commercial Tax, District Gautam Budh Nagar to the extent of levying the State Development Tax @ 1% on the sale of chasis, chasis with components and colour television for the assessment year 2005-06. The petitioner has also prayed for a writ of mandamus declaring the levy of State Development Tax @ 1% on the eligibility certificate holder vide U.P. Act No. 9 of 2005 and to declare it ultra vires.

(3.) SHRI Gupta has filed an amendment application to add the words under Article 246 and to correct the spelling of the words 'ultra vires' in various para­graphs and prayer clause in the writ petition. The amendment application is allowed.