KITCHEN AID Vs. GENERAL MANAGER DISTRICT INDUSTRIES CENTRE

JUDGEMENT

(1.) THIS is a petition under article 226 of the Constitution of India. Briefly stated the facts of the case are that the petitioner is a firm constituted under the instrument of partnership deed dated October 9, 1986, and carries on business of manufacture/purchase/repacking and selling of edible oils and consumer products in its own brands (annexure P1 ). It secured registration from the District Industries Centre and also obtained registration as a small-scale industry. It applied for eligibility certificate to obtain tax concessions/exemptions. The requisite certificate was granted on October 7, 1987, effective from April 27, 1987 (annexure P5) in terms of the notification dated October 16, 1986. The respondent No. 2 (Industries Commissioner) passed the order on April 27, 1989 (annexure P8) on the basis of the decision taken in the meeting dated April 26, 1989 of respondent No. 3 (District Level Committee) cancelling the certificate with effect from April 27, 1987. This order (annexure P8) is challenged in this position.

(2.) RESPONDENTS have filed the return in oppugnation. The Division Bench of this Court passed an order staying the operation of annexure P8.

(3.) THE learned Additional Advocate-General submitted that opportunity of hearing was given. In my view the opportunity is not reasonable because no opportunity was afforded after receipt of the opinion from the Law Department. The counsel for the petitioner has placed reliance on the case reported in [1995] 96 STC 125 (MP) (Vishal Pharmaceutical Laboratories v. General Manager, District Industries Centre ).