- (1.) Petitioner has filed the present writ petition challenging the validity of the action of the Chairman, New Okhla Industrial Development Authority, Noida Complex, Ghaziabad (Convenor, Divisional Level Committee under Section 4A of the U.P. Sales Tax Act) Respondent No. 2 in granting exemption from payment of sales-tax to the Petitioner for the period of four years instead of six years. The Petitioner has also challenged the validity of the order dated 15.4.1988 passed by Area Development Officer, Noida by means of which, review application of the Petitioner was rejected.
(2.) Factual matrix as set out in the writ petition in short compass is that the Petitioner is a private limited company incorporated under the Indian Companies Act, 1956, having its registered office at N-2 Cannaught Place, New Delhi, while its factory is situate at D-100, Sector-2, Noida, District Ghaziabad. The Petitioner is registered both under U.P. as well as Central Sales Tax Act. The Petitioner has taken factory premises including the land on lease and thereafter installed various machineries. It was alleged that he established and expanded its industry with the sole view to get exemption from payment of sale-tax for a period of six years, from the date of its first sale in terms of notification dated 27.8.1984 as superseded/amended by notification dated 29.1.1985 and 26.12.1985. The Petitioner has made all efforts and has invested huge amounts with the sole purpose of getting exemption from payment of sale-tax. It was averred that had the Petitioner been aware that the Petitioner would not get the full benefit of sales-tax exemption, then the Petitioner would not have established and expanded its factory.
(3.) It was averred that the Petitioner had fulfilled all the requirements for the grant of eligibility/exemption certificate from payment of sales-tax under Section 4A of the U.P. Sales Tax Act (hereinafter referred to as the Act). The Petitioner applied for registration with the Director of Industries as a small scale industry. In the said registration certificate, 23.5.1984 was mentioned as the date of the commencement of the production. Petitioner also applied for registration under the Factories Act and the requisite registration was granted to the Petitioner under the Factories Act with effect from 2.4.1984. Petitioner is also registered with the Central Excise authorities vide Excise Licence No. L-4 No. 1/37 BB/NOIDA/85 and L-4 No. 1/12/33A/NOIDA/85. Petitioner is also registered under the Employees' State Insurance Act and Employees' Provident Fund Act.;