9911796707
TMI Blog1977 (9) TMI 108X X X X Extracts X X X X X X X X Extracts X X X X ..... 1th September, 1975. Annexure 3 is an order dated 31st October, 1974, passed by the Deputy Commissioner of Commercial Taxes dismissing the revisional application filed by the petitioner against the order dated 8th July, 1974. The petitioner thereafter filed another revision application under section 31(3)(c) of the Bihar Sales Tax Act, 1959, before the Commissioner of Commercial Taxes, Bihar. The Commissioner dismissed the revisional application by his order dated 7th April, 1976, and that order has been marked as annexure 4 to this writ application. 2.. The facts, shortly stated, are that a partnership firm under the name and style of M/s. National Industries came into existence on and from 10th June, 1968, under a deed of partnership da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom 6th January, 1969, the day the firm had gone into production. According to the petitioner, a new firm of four partners, namely, Bholaram Goenka with his three sons Ram Nivas Goenka, Ishwar Prasad Goenka and Nagarmal Goenka, was constituted under a registered deed of partnership dated 2nd March, 1970, for the purpose of starting a new industrial unit for the manufacture of M. S. rods, production of which was started on and from 11th September, 1970. 3.. It is said that the new firm also made an application to the industries department to recognise this unit as a new industry which was also accepted by the industries department. But as the name and style of the old firm and that of the new firm were the same, the industries department a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duction of M.S. rods were different from the one which was used by the old firm for producing buckets and agricultural implements. Reliance was also placed on the insertion of M.S. rods which was made by way of an amendment in the exemption certificate granted by the sales tax department which shows that the production of M.S. rods started with effect from 11th September, 1970. 4.. A counter-affidavit has been filed on behalf of the respondents in which, inter alia, it has been stated that the industries department did not recognise the new firm as a newly started small-scale industrial unit and that is why the old registration certificate granted by the industries department for manufacture of buckets and agricultural implements was only ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n marked as annexure 1 to the writ application clearly says that newly set up industrial unit approved and registered by the industries department of the Government will be exempted from the levy of general sales tax and special sales tax for a period of five years from the day the industry starts its production. That means that before exemption certificate in form B can be granted to the industry by the sales tax department, the industry must be approved and registered by the industries department of the Government of Bihar. In some cases, an establishment may start a new industrial unit but if the establishment wants to avail of the benefit provided in the notification it must get the new unit approved and registered in the industries dep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. Even if the authorities had jurisdiction to extend the life of the certificate beyond what was mentioned in paragraph 2, it was not so done. The result is that the certificate in spite of amendment of item No. 5 of the particulars remained valid only up to 5th January, 1974. The petitioner, therefore, under this exemption certificate was not entitled to any benefit under the notification beyond 5th January, 1974. I do not, therefore, see any illegality in the orders as contained in annexures 2, 3 and 4 to the writ application. 6.. The result, therefore, is that the application has no merit and is dismissed with costs. Hearing fee Rs. 100. LALIT MOHAN SHARMA, J.-I agree. Petition dismissed. - - TaxTMI - TMITax - CST, VAT & S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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