(1.) BY filing this petition under article 226 of the Constitution, petitioner is praying for quashment of the order dated February 2, 1996 (annexure P1), passed by State Level Committee, cancelling the petitioner's eligibility certificate with retrospective effect.
(2.) BRIEF facts, material for deciding the said petition are mentioned hereinbelow : Petitioner was granted an eligibility certificate which entitled it to enjoy the benefit of exemption from payment of sales tax for the period commencing from April 27, 1987 to April 26, 1990. The said certificate was issued in favour of the petitioner by District Level Committee, constituted under notification dated October 16, 1986, issued by State Government. Petitioner has actually enjoyed the said benefit for the period stated in the eligibility certificate, The said eligibility certificate was cancelled by State Level Committee with retrospective effect vide its order dated April 27, 1989.
(3.) PURSUANT to the said order, passed by learned single Judge of this Court (Kitchen Aid v. General Manager, District Industries Centre [1996] 102 STC 233), petitioner was given an opportunity of hearing by the State Level Committee, but, the matter was not disposed of before the stipulated date. The final order by State Level Committee has been passed by the impugned order on February 2, 1996 (annexure P1), wherein, the petitioner's eligibility certificate has been cancelled once again, with retrospective effect and the earlier order, passed by State Level Committee in this regard, has been maintained. It is this order, which is, subject-matter of challenge in this petition.