SATISH CHANDRA,J. - (1.) THE petitioner has filed the present writ petition with the following main relief :- "1. That a suitable writ, order or direction be issued quashing the Circular dated 11.07.2005 and letter dated 12.02.2004 issued by the Commissioner, Trade Tax, U.P., Lucknow (enclosed as Annexure 1 and 1A to the present writ petition). 2. That a suitable writ, order or direction in the nature of mandamus or prohibition be issued directing the respondents not to realize any amount on the additional production and sale made on account of the additional investment as directed in the circular dated 11.07.2005 by the Commissioner, Trade Tax, U.P. Lucknow."
(2.) IN all the petitions, law point is common though facts like amounts, dates, products are different. For the purpose of adjudication, facts of the leading case i.e. M/s. Pramod Telecommunication (P) Ltd. are taken up. The brief facts of the case are that the petitioner has its registered office at 5, Ashok Nagar, Gautam Budh Nagar, Aishbagh, Lucknow and factory at Plot No. 6-B, Malviya Nagar, Aishbagh, Lucknow. It carries on business of manufacture and sale of electronic push button telephones, electronic energy meters and their parts. The unit was established in 2001-02. The first date of production and sale was 30.12.2001 and 31.12.2001 respectively.
(3.) FOR establishing a new unit, State Government has provided an exemption under Section 4A of the U.P. Trade Tax Act, 1948 for the purpose of encouragement to establish the industrial units in the State of U.P. as well as for increasing the production of the goods in the existing units undertaken expansion, diversification and modernization depending upon the fixed capital or additional fixed capital investment. The assessee has installed new machines for enhancement of the production and claimed an exemption on the said extra production. But the same was denied by the Government in view of the impugned circular dated 11.07.2005; and letter dated 12.02.2004 (Annexure-1 and 1A to the writ petition) Being aggrieved, the petitioner has approached this Hon'ble Court by preferring a Writ Petition No. 4896 (MB) of 2005, assailing the said circulars as well as assessment orders for the assessment years 2002-03 & 2003-04 and also the recovery certificate. In the said writ petition, the petitioner has alleged that the eligibility certificate under Section 4A(2)-(d) of the Trade Tax Act was granted by the Divisional Level Committee. So, the tax on the enhanced production is exempted from the payment of Trade Tax.;