- (1.) BRIJESH KUMAR, J. Heard learned counsel for the petitioner and the learned State Counsel. Since the point involved is short, the petition is being finally disposed of, with the agreement of the learned counsel for the parties.
(2.) THE petitioners had set up a new industrial unit for manufacture of rice in District Sultanpur. THE manufacturing started on November 1, 1988 and the first sale took place on January 28, 1989. THE petitioners were granted eligibility certificate under section 4-A of the U. P. Trade Tax Act, 1948 for a period of seven years with effect from January 28, 1989 to January 27, 1996. A copy of the order has been filed as annexure 3 to the writ petition. By paragraph 5 of the order the benefit was, however, restricted and was to be effective with effect from October 26, 1989. THE reason for not making the benefit admissible to the petitioner, as indicated in para 5 of the order is that the petitioner was granted registration certificate under the Indian Factories Act, 1948 on October 26, 1989. THE petitioner aggrieved by the restriction contained in para 5 of the order granting eligibility certificate filed the present writ petition with the prayer that the authority concerned may be directed to grant actual exemption to the petitioners with effect from January 28, 1989 to January 27, 1996 instead of with effect from October 26, 1989 to January 27, 1996. Thus, the dispute is confined for the period from January 28, 1989 to October 25, 1989. THE petitioners' representation was rejected by the Joint Director of Industries. THE order of rejection has been filed as annexure 6 to the writ petition. THE quashing of that order has also been prayed for. The ground for seeking the relief as indicated above was that the requirement of registration under the Indian Factories Act was directory in nature. For the purposes of exemption the relevant factor is only the date of the first sale. Therefore, the period of benefit of eligibility certificate cannot be curtailed and be made effective from the date of registration under the Indian Factories Act. It appears that after filing of the writ petition, the petitioners also moved for modification of the registration certificate under the Indian Factories Act. That prayer was allowed by order dated July 5, 1994 by the competent authority under the Factories Act and the modified registration was given with effect from November 1, 1988. A copy of the said order modifying the registration certificate under the Factories Act has been filed as annexure 3 to the supplementary affidavit. On modification of the registration certificate, the petitioner moved the Divisional Level Committee on July 7, 1994 for making the benefit admissible with effect from January 28, 1989. Their application was, however, rejected on the ground that the review is possible only if it is moved within 30 days of the order sought to be modified. The petitioner thereafter preferred an appeal before the Tribunal which also met the same fate on the same ground that the application was beyond limitation.
(3.) ON behalf of the petitioner it is submitted that the trade tax authorities have refused the relief on the ground of limitation though it was humanly impossible to move application for making the relief admissible, which was curtailed, only after the registration certificate was modified under the Factories Act. The facts as indicated above have not been denied on behalf of the opposite parties. The learned State Counsel has, however, submitted that the petitioner could move revision under section 11 of the U. P. Trade Tax Act, 1948 impugning the orders passed by the Divisional Level Committee and the Appellate Tribunal. Hence the prayer for grant of this relief cannot be entertained in the writ petition on the ground of availability of alternative remedy. So far the claim of the petitioners on merits, has rightly not been denied, that the benefit which has been curtailed under para, 5 of the order granting eligibility certificate, would otherwise be available to the petitioner once the registration certificate under the Factories Act has been modified and has been made effective with effect from November 1, 1998. It is also submitted that the petitioner should have moved for modification of the certificate before the authorities under the Factories Act within thirty days of grant of eligibility certificate by the trade tax authorities.;