TELEVISTA ELECTRONICS LIMITED Vs. STATE OF PUNJAB

JUDGEMENT

(1.) CIVIL Writ Petition Nos. 9437 of 1987, 5717 and 8951 of 1988, 10217 of 1989, 4177 of 1990, 7910 of 1991 and 14543 of 1992, are being disposed of by a common judgment as common question of law and fact is involved in all of them. For the purpose of judgment, facts have been taken from CWP No. 9437 of 1987, M/s Televista Electronics Ltd. v. State of Punjab and Ors.

(2.) THE relevant facts in order to sort out the matter in controversy are that the Government of Punjab, Department of Industries had issued a notification dated 11. 12. 1986 copy of which is Annexure P-1 to the writ petition. As per notification a scheme was formulated to give incentive to Electronic Units for the development of Electronic Industry in the State of Punjab. In that notification it was specifically mentioned that all Electronics Industries coming into existence after 11. 12. 1986 would be eligible for the concession for a period of six years after the date of registration. The department of Industries Punjab approved the manufacturing programme of the petitioner - Company vide letter dated 24. 3. 1987 for manufacturing of Black and White and Colour Televisions, thereafter, the petitioner applied to the General Manager, District Industries Centre, Mohali for the registration of its Electronics Unit in order to avail benefit of the incentives. The said General Manager Mohali issued the requisite certificate for grant of 50% exemption from the payment of octroi on 16. 4. 1987. A copy of the said certificate is attached as Annexure P-2 to the writ petition.

(3.) THE relief claimed by the petitioners was vehemently opposed by the Notified Area Committee.