- (1.) WE have heard Sri Bharat Ji Agrawal, senior advocate, assisted by Sri Piyush Agrawal. Learned standing counsel appears for the State respondents. In these two writ petitions, a short question that has arisen for consideration is as to whether exemption granted to the existing unit on investment of Rs. 5 crores, for a period of 15 years to the extent of 200 per cent, could be curtailed by notification issued by the State Government.
(2.) IN Writ Petition No. 232 of 2003, the petitioner has prayed for direction to quash the order dated January 13, 2003, passed by the Greater Noida Divisional Level Industrial Development Authority Committee, and further to restrain it from taking any proceedings in response to the order dated January 13, 2003. The petitioner has relied upon the judgments of the court in Arora Box Industries, Varanasi v. Divisional Level Committee, Varanasi, [1993] UPTC 204 and Newage Printing Ink Company, Meerapur, Allahabad v. State of U.P., [1995] UPTC 952, in which it was held that after granting exemption, the Divisional Level Committee has no power to curtail the period.
(3.) THE writ petitions have been filed on the principle of law that any amendment in the exemption certificate could have been carried out only by the Commissioner, Trade Tax, and that for the purpose, the Divisional Level Committee has no authority, to modify the eligibility certificate.;