Umesh Chandra Banerjee, J. - (1.) A short but important point centering round the concept of new industrial undertaking has been raised in this application. The Government of West Bengal in its bid to create an interest amongst the small entrepreneures to set up small industries in West Bengal has declared exemption from payment of sales tax upon fulfilment of certain conditions by a notification being No. 1809-F.T. dated 1st April, 1976. Subsequently, however, the concept of eligibility was introduced by the Notification No. 1658-F.T. dated 1st April, 1980.
(2.) The Notification No. 1658-F.T. dated 1st April, 1980, contains that the dealer claiming the benefit would be so eligible if he possesses a certificate of eligibility in the form prescribed and to be granted by the Assistant Commissioner for such period as mentioned in the certificate. The notification further provides that the certificate of eligibility shall be granted on an application and shall be valid for a period not exceeding 12 months from such date but may be renewed for a further period not exceeding 12 months at the discretion of the authority granting the certificate. The failure of the respondent-authority to issue such an eligibility certificate is under challenge in this writ petition.
(3.) In order to appreciate the contention raised in this petition, brief reference to the relevant fact may be made.;