9911796707
TMI Blog1995 (2) TMI 378X X X X Extracts X X X X X X X X Extracts X X X X ..... s a sole proprietorship concern of Shri Mahesh Chand who died on July 5, 1991. Petitioner No. 2, Smt. Gulabwati is the widow of Shri Mahesh Chand. Vide Government order dated September 30, 1982, the State Government have offered the incentive for exemption from payment of sales tax to all the industries established in the State of Uttar Pradesh according to the norms laid down by the State Government. Allured by the aforesaid incentive the deceased Mahesh Chand had decided to establish the petitioner-concern for manufacturing polythene sheets and bags. After completing all the requisite legal formalities as required for establishing an industry in the State, the petitioner-concern applied for exemption from payment of sales tax unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Level Committee (respondent No. 2) has assigned altogether different grounds on the face of the record specially when no opportunity of being heard was afforded to the petitioners before passing the said order. In support of his contention the learned counsel submits that for grant of exemption under section 4-A of the Act the accessories or components to be used in an industry within the meaning of the Act should not already be used or acquired for use in any other factory or workshop in India and the petitioners have indeed according to Shri Agarwal installed such machines which were not already used or acquired for use in any other factory or workshop in India. The petitioners produced documentary evidence, i.e., receipts, etc., befor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... December 4, 1991 and, thus this petition is liable to be dismissed being devoid of merits. Having considered the arguments advanced by learned counsel for the respective parties and having perused both the impugned orders dated November 29, 1991 and June 3, 1992 contained in annexures 7 and 11 respectively to the writ petition, this Court is of the opinion that no cogent and convincing reasons have been assigned for rejecting the aforesaid applications and, therefore, it is a fit case to be remanded to the Divisional Level Committee (respondent No. 2) and the two impugned orders dated November 29, 1991 and June 3, 1992 contained in annexures 7 and 11 respectively to the writ petition are liable to be quashed. The grounds assigned for r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with regard to the last ground assigned for rejecting the application for non-production of the SSI Registration Certificate before it. The conclusion arrived at in the order dated June 3, 1992 contained in annexure 11 to the writ petition that after the death of Mahesh Chand on July 5, 1991 the firm was not reconstituted has also nothing to do with the exemption certificate as at the most if the petitioners fulfilled all the requirements at least the petitioners are entitled to get exemption from payment of sales tax up to the date of death of Shri Mahesh Chand. Thereafter, reconstitution of the firm has no bearing upon the exemption certificate. It is further found that on February 27, 1992 when the inspection was done the factory was fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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