PRAKASH KRISHNA,J. - (1.) THE petitioner No.1 is a society registered under the Societies Registration Act of which the petitioner no.2 is the secretary. The petitioner society is registered and certified by the U.P. Khadi and Village Industries Board vide registration certificate dated 16th of March, 1991 issued by the U.P. Khadi and Village Industries Board. It is manufacturing oil soap, detergent soap, detergent cake and powder. The turnover of the petitioner society was exempted under the U.P. Trade Tax Act in view of the notification issued by the State Government under Section 4 (b) of the U.P. Trade Tax Act. The relevant notification is notification No.7037 dated 31st of January, 1985 granting exemption w.e.f. 1st of February, 1985 on the sale or purchase of the goods in which the petitioner society deals. The said notification dated 31st of March, 1985 was amended by the subsequent notification dated 1st of October, 1994 and the sale of the products of the village industries certified by the U.P. Khadi and Village Industries Board were exempt upto a prescribed turnover in an assessment year. The notification dated 1st of October, 1994 was further amended by subsequent notification No.2454 dated 5th of October, 1995. By this notification the position ante was restored back. Meaning thereby the State Government granted total exemption without there being any prescribed limit on the turnover of the products dealt with by the village industries certified by the U.P. Khadi and Village Industries Board.
(2.) INDISPUTABLY , assessment orders dated 27th of March, 1997 and 26.2.2000 were passed by the Assessing Officer in respect of the assessment years 1994-1995 and 1995-96 vide annexures- 6 and 8 to the writ petition. Theses assessment orders have attained finality and were not subject matter of challenge. They are not subject matter of challenge by the petitioner herein also. The Commissioner, Trade Tax, U.P. issued a circular dated 30th of March, 1996 whereby it has been provided that in pursuance of the decision taken by the State Government, no tax, interest or penalty shall be recoverable, if already imposed shall be remitted, from such institutions which have been certified by the Khadi Gramodyog Board in respect of sales and purchases made in between 1st of June, 1994 to 30th of September, 1995.
(3.) ON the basis of the aforesaid circular, the present writ petition has been filed by the petitioner claiming the refund of the tax amounting to Rs.9,19,644/- for the assessment year 1994-1995 and Rs.5,15,461/- for the assessment year 1995-1996. Reliefs both in the nature of Certiorari and Mandamus have also been claimed.;