B. M. Lal, J. - (1.) BY this petition, the petitioner seeks a writ in the nature of certiorari quashing the impugned order dated 29.5.93 whereby the Divisional Level Committee in the review jurisdiction rejected the petitioner's review application denying the benefit of exemption to the petitioner under Section 4A of Trade Tax Act (hereinafter referred to as the Act).
(2.) THE short facts leading to this petition are as under : THE petitioner has installed a new unit under the name and style of M/s. Sri Balaji Oil and Ice Industries at village Bhadrauli, Tehsil Bah, District Agra for the manufacture and sale of mustard oil and ice candies. According to petitioner, it applied for exemption under Section 4A of the Act and the same was granted from the date of registration of the Unit dated 12.6.89 under the Factories Act. The petitioner, therefore, made a review application and prayed for grant of exemption from the date of application or from the date of first sale, i.e., 27.3.89. The review application of the petitioner has been rejected by the Divisional Level Committee vide impugned order dated 29.5.93, hence this petition. Shri Rakesh Ranjan Agrawal for the petitioner states that the production of mustard oil started on 10.3.1989 and first sale took place on 27.3.1989.
(3.) THE petitioner applied for registration under the Factories Act on 27.3.1989 and the registration was accorded on 12.6.89. THErefore, it is contended that the exemption from payment of trade tax should have been granted under Section 4A of the Act with effect from 27.3.89 but the exemption has been granted with effect from 12.6.89, i.e., from the date of registration under the Factories Act. While filing counter-affidavit, the respondent-State emerged with the plea that indeed the petitioner had applied for registration under the Factories Act on 27.3.89 but his application was defective inasmuch as the application had not been made in accordance with the provisions of the Factories Act. Therefore, the date of submitting the application, i.e., 27.3.89 cannot be taken into account.;