1 W.P. No.4416/2011 Date: 15.12.2011 Shri Manoj Munshi, learned counsel for the petitioner. Ms. M. Ravindran, learned Dy. G.A. for the respondents. The writ petition is heard finally with the consent of counsel for the parties. O R D E R 1/ By this writ petition, the petitioner has sought the direction to the respondents to issue eligibility certificate in respect of the exemption from payment of VAT Tax. 2/ In brief, the petitioner has established a solvent extension plant at Industrial Area, Dewas and the case of the petitioner is that under the exemption notification no.43 dated 6.6.1995 the petitioner is entitled for exemption from payment of M.P. VAT Tax to the extent of eligible investment of Rs.89.48 Lacs for a period of additional three years maximum to 250% of eligible investment. The claim of the petitioner for grant of eligibility certificate was earlier rejected, against which the petitioner had preferred Writ Petition No.6665/2007 which was allowed by order dated 18.6.2008 by setting aside the rejection order and remitting the matter to the State Appellate Forum for taking afresh decision, but thereafter no 2 decision has been taken in spite of the reminders, hence this petition. 3/ Learned counsel appearing for the petitioner submitted that the case of the petitioner is similar to that of Sanwaria Agro Oils Limited, in which the exemption has been granted and that the case of the petitioner has been considered by the State Appellate Forum, which has recommended the case of the petitioner and has directed the Commercial Tax Department to place it before the Cabinet Sub Committee, but thereafter no action has been taken till now, though a considerable time has lapsed. 4/ Learned counsel appearing for the respondents, on instructions, has submitted that the case of the petitioner is under consideration and the appropriate decision will be taken in accordance with law. 5/ We have heard the learned counsel for the parties and perused the record. 6/ In the first round of litigation, the Writ Petition No.6665/2007 filed by the petitioner was disposed of by this Court by order dated 18.6.2009 by issuing a time bound direction to the State Appellate Forum to reconsider the entire matter and complete the exercise within a period of three months. This Court by order dated 18.6.2009 had directed as follows :- 3 “Consequently, the present writ petition is allowed to the extent that the order passed by the State Appellate Forum, Annexure P/1 is quashed, and the matter is remitted to the State Appellate Forum for reconsideration of the entire matter. While reconsidering, the aforesaid explanation, as noticed above, shall also be kept in view, and also the Cabinet Sub Committee's decision in the case of Sanwaria Agro Oils Limited be also taken into consideration. It is further directed that the entire exercise be completed by the State Appellate Forum within a period of three months from the date a certified copy of this order is received.” 7/ The proceedings of the State Appellate Forum dated 22.9.2009 filed as Annexure P/3 indicates that it has found the case of the petitioner to be similar to that of the Sanwaria Agro Oils limited and, therefore, directed the Commercial Tax Department for placing the matter before the Cabinet Sub Committee with the recommendations of the State Appellate Forum. The record indicates that thereafter the Industries Department had sought information from the Commercial Tax Department in respect of the progress of the matter and the petitioner has also submitted repeated reminders to the Industries as well as the Commercial Tax Department, but no final decision has been taken so far. 8/ We find that in the order dated 18.6.2009, there was a direction to complete the entire exercise within three 4 months but the said exercise has not been completed so far. 9/ In these circumstances, we dispose of the present writ petition by directing the respondents to finalize the case of the petitioner in respect of grant of the eligibility certificate within three months from the date of receipt of a copy of this order keeping in view the recommendation of the State Appellate Forum. If the petitioner is entitled to exemption, the eligibility certificate be issued to the petitioner without any delay. It is made clear that the respondents will not keep the matter unnecessarily pending and will positively take a final decision within the time fixed in this order. 10/ The writ petition is accordingly disposed of. (SHANTANU KEMKAR) (PRAKASH SHRIVASTAVA) JUDGE JUDGE Trilok/-