9911796707
TMI Blog1994 (9) TMI 319X X X X Extracts X X X X X X X X Extracts X X X X ..... of seven years with effect from November 12, 1986 which is the date of the first sale and further to quash the order of respondent No. 2 rejecting petitioner's review application dated August 6, 1991 by means of an order dated May 18, 1993 annexure 18 to the petition and for further consequential relief pertaining to the assessment year in question. The petitioner manufactures and sells the tin containers, etc., and in view of the State of U.P. declaration by means of an order dated September 30, 1982 giving incentive to the new industries the petitioner decided to set up the said factory within the State of U.P. Accordingly, after completing all the formalities the petitioner made an application under section 4A of the U.P. Sales Tax Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pply its mind nor took into consideration the same and passed the impugned order which is illegal. It is not necessary to state other details for the purpose of disposal of the writ petition. Since the main question which is up for consideration and has been raised in the present writ petition is whether the petitioner's unit remained closed continuously at a stretch for a period exceeding six months or not. In the present case it is not in dispute that the Notification No. 90 ST-II-7558/X-9(208)-1981 U.P. Act XV/48 Order 85 dated December 26, 1985 is applicable to the case of the petitioner since the aforesaid unit started production on October 21, 1986 and the first sale is on November 12, 1986. Relevant portion of the said notification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to show that the production of the said unit was going on as per annexures dated December 23, 1987 and December 28, 1987. Petitioner's further reliance is on the production register which is also annexed with the review petition, showing on June 21, 1988 one kg. container took manufacture and further shows that the manufacture continued on other dates also in the same. Argument is that these documents indicate that the petitioner's unit was doing the production prior to December 29, 1987 and further after June 28, 1988. Later on the petitioner made an application to the Joint Director of Industries for supply of the certified copies of the proceedings of minutes of the Divisional Level Committee held on June 5, 1993 which was supplied. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... months due to unavoidable circumstances beyond control of chief promoters of the company headed by Sri Nafisul Hasan, the Managing Director. No doubt the concluding para of the letter does state as aforesaid. Learned counsel for the petitioner admits that later part of para uses the words but reading the chart given in the same letter and explained by documentary evidence filed, where specific dates are indicated the said statement should not be construed as binding admission against the petitioner. It is significant as aforesaid the said table does not indicate the actual date of closure but only specifies the months. It is necessary in order to decide this matter, to examine as to how an authority has to construe an admission made by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner but the petitioner did file number of documents including the survey made by the Labour Department and also letter of the Hindustan Vegetable Oil Corporation Ltd. and its production register, indicating the production up to December 28, 1987 and also from June 21, 1988. Apart from not confronting petitioner with his admission, the authority should have construed the document as a whole and should have construed the other evidence on the records, whether it explains, proves the said admission as false or erroneous or not before arriving at the conclusion of admission. Hence the impugned order is not sustainable. In view of the aforesaid findings the impugned order dated May 18, 1993 annexure 5 to the petition is quashed in so far a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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