- (1.) We have heard Sri Arun Kumar Gupta, the petitioner appearing in person and Sri S.P. Kesarwani, learned standing counsel appears for the respondents. The petitioner is a practising advocate of this court. By this writ petition, he has prayed for the following reliefs: (a) a writ, order or direction in the nature of mandamus commanding the respondents to give 12 per cent trade tax exemption to the petitioner on the purchase of the vehicle Indigo (L.S.) by the petitioner during the Saifai Car Mela, and declare the conditions of Government Order dated December 20, 2005, as illegal. (b) issue a writ, order or direction in the nature of mandamus commanding respondent No. 4, to register the vehicle of the petitioner after its delivery by respondent No. 5 at his headquarter at Allahabad. (c) issue a writ, order or direction in the nature of certiorari quashing the 2 conditions of impugned G.O. dated December 20, 2005 issued by the State Government regarding extending of trade tax exemptions only to the vehicles financed by Financial Institution based a Saifai and registration of vehicles at Saifai, District Etawah. (d) issue any suitable writ, order or direction in which this honourable court deem fit and proper under the facts and circumstances of the case. (e) award of the cost of the writ petition to the petitioner.
(2.) The State Government issued a notification dated December 20, 2005, under clause (c) of section 4 of the Uttar Pradesh Trade Tax Act, 1948 (U.P. Act No. 15 of 1948) to exempt the sale of taxable goods made at Safai Mahotsava, Etawah during the period from December 21, 2005 to December 27, 2005 (both inclusive) from payment of tax under the Act, subject to the conditions as follows : (i) During the aforesaid period, sale, delivery and payment shall be made at the site of the said Mahotsava and in the presence of the seller and purchaser. The exemption shall be confined to the retail sales and shall not be available to sales made by a dealer to another dealer. (ii) The exemption shall not be available on the sale of the goods with respect to which the tax has already been paid; (iii) The bills of sales shall be verified by the District Magistrate, Etawah or an officer nominated by him; (iv) The State Development tax under section 3H of the said Act shall be paid by dealer liable to pay such tax on their sales during Mahotsava; (v) In case of sale of vehicles exemption would be available only on sales of such vehicles (two wheeler, four wheeler, tractors, etc.), the sale price whereof does not exceed rupees seven lakhs excluding the amount of trade tax and State development tax; (vi) Temporary registration of vehicles (two wheelers, four wheelers, tractors, etc.), shall be obtained at the site of the Mahotsava itself; (vii) The purchaser of a vehicle who purchases after getting loan from a Financial Institution will have to get the amount of his loan at Safai during the period from December 21 to December 27 (both inclusive)
(3.) It is submitted by the petitioner that advertisements were published by the dealers of motor vehicles throughout the State, for taking benefits of the exemption at Safai Mahotsava up to December 27, 2005. Taking advantage of the advertisement made by the various vehicle dealers, including M/s. Motor Sales Ltd., M.G. Marg, Civil Lines, Allahabad, the petitioner applied for loan for purchase of a car from State Bank of India, High Court Branch at Allahabad, and made advance payment of Rs. 15,000 on December 17, 2005 to M/s. Motor Sales Ltd., 31 M.G. Marg, Civil Lines, Allahabad. Thereafter, he made payment of Rs. 4,99,958 including trade tax to the dealer for purchase of Indigo (L.S.) Car, at Allahabad.;