9911796707
TMI Blog2009 (12) TMI 865X X X X Extracts X X X X X X X X Extracts X X X X ..... 7D of the U.P. Trade Tax Act, 1948 (hereinafter referred to as, "the Act"). The facts of the case in brief are that the petitioner is a public limited company incorporated under the Indian Companies Act. It had entered into an agreement for financial assistance, before establishing manufacturing plant of vanaspati ghee with Industrial Finance Corporation of India (hereinafter referred to as I.F.C.I.) on March 27, 1992. The petitioner's unit was a "new industrial unit" within the meaning of section 4A of the U.P. Trade Tax Act under the notification dated July 27, 1991, the exemption was granted from payment of trade tax up to December 1, 1999 to the new industrial units. The dispute in the present writ petition is confined to the perio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner the installed production capacity of the petitioner's unit is 30,000 M.T. per annum. The reference made by the petitioner to certificate issued by the chartered engineers, certifying that the installed production capacity is 62.50 M.T. per day is not acceptable in view of the other available documents on the record. In the rejoinder affidavit the plea taken in the writ petition has been reiterated and a copy of the reply dated December 26, 2000 submitted by the petitioner in response to the notice No. 1782 dated December 18, 2000 given by the Commissioner of Trade Tax, besides the other documents has been annexed to show that the installed production capacity is 62.50 M.T. per day which would come to 18,750 M.T. per annum and it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... parties and perused the record. In the present case at the very outset it may be stated that we are required to find out as to whether there is any error in the decision making process of respondent No. 2 or not. In the writ petition we are not required to determine the installed production capacity of the unit in question, which is to be decided by the authority concerned. From a perusal of the circular dated February 22, 2000 issued by the Commissioner of Trade Tax in the light of the decision taken by the State Government on February 14, 2000, it appears that a dispute was raised by U.P. Vanaspati Producer Association (registered), Bulandshahar with respect to the question of determination of the installed production capacity of vegeta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s based basically on the inspection report dated October 25, 2000 submitted by the Deputy Commissioner (SIB), Trade Tax, Moradabad to the Commissioner of Trade Tax. In the said report it has been reported that on inspection it was found that the unit is running in three shifts and in every shift it is producing 28 M.T. of vegetable ghee. The other circumstance which has been taken into consideration is that in the inspection dated October 23, 2000 it was found that the capacity of deodouriser is 100 M.T. per day, wherein the filling of 90 M.T. per day was done. The Commissioner of Trade Tax proceeded to determine the production capacity of the unit on the basis that the capacity of each plant of unit remains almost the same and the capacity ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vailable with Ratan Vanaspati Limited, Gajrauna, U.P., is capable of producing 62.50 T.P.D. of vanaspati ghee from vegetable oils. Similarly, in the annual report for 1998-99, the same installed production capacity has been disclosed. Besides the above, there are other documents to show that the installed production capacity of the petitioner's unit is as disclosed by it. These documents are in the nature of declaration given to the U.P. Pollution Control Board, etc. In reply to the show-cause notice, the reliance was placed on the above referred documents. However, we find that in the impugned order there is no discussion of the aforestated documents. These documents have been conveniently ignored. It was expected from the authority co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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