HOTLINE GLASS LTD. Vs. STATE OF M.P.

JUDGEMENT

(1.) HEARD counsel for the parties.

(2.) BY this petition filed under Article 226 of the Constitution of India, the petitioner seeks to challenge the decision of the State Level Committee of Economic Affairs dated 15.2.2010 and the consequential order/communication dated 19.3.2010 issued by the respondent no. 2. Instead, the petitioner seeks direction against the respondents to grant certificate of eligibility for exemption from payment of tax to the petitioner within a period of one month relying with the provisions of notification dated 16th October, 1987 and 19.2.1991. The petitioner has also challenged the assessment order dated 31.3.2009 (Annexure P/13).

(3.) GOING by the stand taken by the petitioner, it is obvious that the concerned Industrial Unit of the petitioner has been closed at least since February, 2007. In view of this indisputable fact the question is whether the petitioner would be entitled for the relief as claimed?