- (1.) By means of this writ petition, the petitioner-M/s Ishwar Packaging Products Private Limited has claimed the following relives: "(a) Issue a suitable writ, order or direction in the nature of writ of certiorari quashing the curtailment of Eligibility Certificate on account of registration under the Factories Act for the period 15.12.1984 to 17.07.1987, as contained in Annexure-IV to this writ petition. (b) Issue a suitable writ, order or direction in the nature of writ of Mandamus directing the opposite party no.2 to amend the Eligibility Certificate and the petitioner be made eligible for exemption from payment of Sales Tax from the date of application for registration under the Factories Act. (c) Issue a suitable writ, order or direction in the nature of writ of mandamus directing the opposite party no.3 not to make any assessment for the Assessment Year 1985-86 to 1989-90 pending disposal of the present writ petition."
(2.) The brief facts for deciding the writ petition are that the petitioner is a private limited company duly registered at the relevant time under U.P. Sales Tax Act, 1948 (hereinafter referred to as 'the Act') and under Central Sales Tax Act. The petitioner was established a new unit and claimed Eligibility Certificate under Section 4-A of the Act. The first date of commencement of production in the unit was 15.12.1984 and the date of the first sale was 23.04.1985. The certificate of Small Scale Industrial Unit was also issued in favour of the petitioner by Director of Industries. In pursuance of an application under Section 4-A of the Act. Eligibility certificate (Annexure-V to the writ petition) was issued to the petitioner on 21.10.1989 for the period of seven years from the date of commencement of production i.e. 15.12.1984 but reduced the period till 17.07.1987 from the date of commencement for the reason of non-availability of registration of Unit under the Factories Act. Aggrieved by the curtailment of the said period till 17.07.1987, the instant writ petition has been filed.
(3.) It has been averred in the writ petition that petitioner's capital investment was more than three lac and the first purchase of raw material was 12.12.1984. The first sale was made on 23.04.1985. The petitioner obtained Power Connection on 05.10.1985. At the time of commencement of production, the number of workers employed in the unit of the petitioner were less than ten, even than he moved an application to the Inspector of Factories on 10.03.1985 i.e. prior to the date of first sale for depositing the requisite fee for registration under the Factories Act, 1948. However, the original application dated 10.03.1985 was returned in original to the petitioner with the endorsement of factories Inspector that since only 5-6 employees were employed as such there was no necessity to apply for registration under the Factories Act. A photostat copy of the same has been annexed as Annexure-II to the writ petition and the copy of order passed on the application dated 10.03.1985, the copy of which was issued to the petitioner on 03.12.1991 has been enclosed as Annexure-IIA to the writ petition. It was further averred in the writ petition that the petitioner not having been satisfied to the remark made by the Inspector of Factories deposited a sum of Rs.250/- with the State Bank of India on 08.04.1986 for registration under the Factories Act. Copy of challan has been annexed as Annexure-III to the writ petition. It was further averred that a registration certificate was issued under the Factories Act on 31.03.1989 w.e.f. 17.07.1987 and the certificate was valid up to 31.12.1987 and was subsequently renewed from time to time uptill 31.12.1990, which has been enclosed as Annexure-IV to the writ petition.;