SHYAMAL KUMAR SEN,J. - (1.) IN this writ petition the petitioner has prayed for issue of a writ of mandamus directing the respondents to treat the eligibility certificate granted by order dated 10th January, 1984, under rule 3 (66) of the Bengal Sales Tax Rules, 1941, instead of under rule 3 (66a) of the said Rules and also for renewal thereof up to the period of five years.
(2.) THE case of the petitioner is that the petitioner is a manufacturer of nozzles for jotter refills having its factory at 22, J. N. Mukheriee Road, Bandhaghat, Howrah as a newly set up small-scale industry having SSI Registration No. 21/09/10903/pnt/839 dated 16th November, 1983, granted by the Department of Cottage and Small-scale Industries. The Petitioner effected the first sale of its manufactured goods on 24th November, 1982, when the tax holiday exemption to SSI dealers was guided by rule 3 (66) of the Bengal Sales Tax Rules, 1941. The period of tax holiday exemption on sales was for five years in case where the dealer's factory is situated in Calcutta Metropolitan District area and seven years for those who are outside the Calcutta Metropolitan District area. Thereafter on and from 1st April, 1983, rule 3 (66a) came into force whereby the tax holiday exemption period was reduced to three years. The petitioner applied for sales tax registration on 10th March, 1983, and the registration certificate was granted on 20th June, 1983, giving retrospective effect from 10th April, 1983, and the petitioner applied for eligibility certificate on 29th June, 1983, i. e. , within one month from the date of order of granting the registration certificate. The learned Assistant Commissioner, South Circle, by his order dated 10th January, 1984, granted eligibility certificate under rule 3 (66a) though the petition for granting such eligibility certificate was made praying the tax holiday exemption under rule 3 (66) of the Bengal Sales Tax Rules, 1941.
(3.) THE said certificate so issued by the said order was valid from 10th April, 1983 to 9th January, 1984. Thereafter the said certificate was renewed on 7th May, 1984, for the period 10th January, 1984 to 30th November 1984. On 3rd May, 1985, by another order passed by the Assistant Commissioner the said certificate was further renewed for the period from 1st December 1984 to 23rd November, 1985, upon receipt of the application to that effect from the petitioner. On 28th November, 1985, the petitioner made another application for further renewal from 24th November, 1985, on the ground that the petitioner is entitled to tax holiday for five years as the case of the petitioner should be governed by rule 3 (66) instead of rule 3 (66a ). On 23rd April, 1986, the Assistant Commissioner rejected the petitioner's said application for renewal holding inter alia that the rule 3 (66a) is applicable in the case of the petitioner for which tax holiday was three years and that time has already expired and as such the said certificate cannot be renewed further. The petitioner challenged the said order in revision. On 6th June, 1987, the Additional Commissioner of Commercial Taxes passed an order confirming the order of the Assistant Commissioner and rejected the application of the petitioner. The petitioner being aggrieved came up before this Court in writ petition.;