Rajes Kumar, J. - (1.) Present revision under Section 11 of U. P. Trade Tax Act (hereinafter referred to as 'Act') is directed against the order of Tribunal dated 19.02.1999 under the U. P. Trade Tax Act.
(2.) The brief facts of the case are that the applicant is a Private Limited Company incorporated under the Indian Companies Act, 1956 having its registered office at Kanpur. Applicant established a new Unit on Plot Nos. C-28 and C-29. Industrial Area. Orai in the District Jalaun for manufacturing of firebricks and B. P. Sets The production was started on 15.9.1992 and the first sale was made on 24.10.1992 Being a new Unit for the claim of exemption on the turnover of manufactured products, applicant moved an application in Form 46 on 12.3.1993 within six months from the date of first sale Under the Notification applicant was entitled for exemption from the date of first sale Application was filed in eight copies as required under Rule 25 (1) (a) in Form 46. It appears that alongwith the application, copy of lease-deed executed by U. P. S. I. D. C. could not be furnished, therefore, one copy of application was returned to the applicant.
(3.) It appears that on preliminary examination of the application by the Industrial Department, it was found that the column no 10 of the application. which was relating to the lease-deed of the land of the Unit was not filled and the copy of the lease-deed was not enclosed alongwith the application Form, thus, the General Manager. District Industrial Centre. Orai vide his letter dated 12.3.2001 informed the Company to fulfill the Column and to provide lease-deed which was not enclosed with the application Fonn. One copy of the application was also returned on 04.6.1993 to remove the objection stated above. Admittedly, applicant filed copy of lease-deed on 16.04.1994 executed by U. P. S. I. D. C. dated 18.9.1991/28.10.1991 alongwith one copy of application Form. The Divisional Level Committee examined the application of the applicant, and treated the Unit of the applicant as a new Unit and issued Eligibility Certificate No. 1992-2000 dated 21.8.1995 granting exemption from 16 4.1994 to 23.10.2002 instead of 24.10.1992 to 23.10.2002. Exemption from 16.4.1994 was granted because the applicant filed lease-deed on 16.4 1994 the date which had been considered as the date of application as per the provisions of Rule 25 (1) (a). The applicant filed a review application before the Divisional Level Committee on 29.12.1995. The Divisional Level Committee vide order dated 26.7.1996 rejected the review application on the ground of non compliance of the objection within 60 days and also on the ground that the review application was not tiled within 30 days from the date of order dated 21.8.1995. Against the Eligibility Certificate dated 21.8,1995 and also against the order passed on the review application, applicant filed two appeals before the Tribunal. The Appeal No. 93 of 1996 filed against the Eligibility Certificate has been rejected on merit and other Appeal No. 81 of 1997 filed against the order passed on the review application has been dismissed as infructuous.;