- (1.) By this petition under Article 226 of the Constitution of India, Petitioner seeks an order, direction or writ in the nature of certiorari quashing impugned order dated 19.1.1989 (Annexure 9 to the writ petition) passed by the Divisional Level Committee, Meerut, the Respondent No. 2, whereby Petitioner has been granted benefit of eligibility certificate for a period of 3 years only instead of 5 years, under Section 4A of U.P. Sales Tax Act (hereinafter referred to as the Act).
(2.) The only point involved in this case is as to whether the Petitioner is entitled to the benefit of eligibility certificate: for a period of 3 years or 5 years.
(3.) Affidavits have been exchanged between the parties. This legal position is not disputed that the State Government of U.P. vide Notification No. ST-II-604/X-9(208)/81-U.P. Act 15/48-Order-85 dated 29th January. 1985 published in U.P. Gazette Extraordinary, dated 29th January, 1985, notified that the Governor is pleased to declare that, in respect of any goods manufactured in an industrial unit, which is a new unit as defined in the aforesaid Act of 1948 established in the areas mentioned in column 2 of the Table appended in the said notification, the date of starting production whereof falls on or after the first day of October, 1982, but not later than thirty first day of March, 1990, no tax under the Act shall be payable by the manufacturer thereof on the turnover of sales of such goods for the period specified in column-3 against each, which shall be reckoned from the date of first sale, if such sale takes place not later than six months from the date of starting production, or, in other cases, from the date following the expiration of six months from the date of starting production subject to the condition that the said industrial unit has not discontinued production of such goods for a period exceeding six months at a stretch in any assessment year. The Table referred to above and quoted in the aforesaid notification shows that the units located in the districts shown at Sl. No. 3 which includes district Saharanpur where unit in question is located, the sales tax exemption shall be granted for three years in case of unit with capital Investment not exceeding 3 lakh rupees and for a period of five years in case of units with capital Investment exceeding 3 lakh rupees.;