1 FARAD CONTINUATION SHEET NO. IN THE HIGH COURT OF JUDICATURE AT BOMBAY BENCH AT AURANGABAD WRIT PETITION NO.2107 OF 2009 ----------------------------------------------------------------- Office Notes, Office Memoranda of | Coram, appearances, Court’s orders | Court’s or Judge’s or directions and Registrar’s | orders orders | ----------------------------------------------------------------- Mr. R.F. Totla, Advocate for the petitioner. Mrs. A.V. Gondhalekar, A.G.P. for respondent Nos. 1, 3 & 4. CORAM : A.M. KHANWILKAR, AND S.S. SHINDE, JJ. DATE : 11TH FEBRUARY, 2010 Rule. Rule made returnable forthwith. With the consent of the learned Counsel for the parties, the petition is taken up for final hearing at the admission stage. Heard Counsel for the parties. 2. By this petition filed under Article 226 of the Constitution of India, it is prayed that direction be issued to the respondents to give sales 2 tax benefits for the year 2005-06 for which the petitioner company is eligible and entitle by setting aside the impugned decision taken by the Additional Secretary, Industries, Energy and Labour Department dated 07-07-2007 by giving extension or by adjusting the amount in the current or future financial year. Indeed, from the record, it is noticed that the Additional Secretary has rejected the claim of the petitioner in terms of communication dated 07-07-2007. However, in our opinion, the said communication does not elaborate the reasons which weighed with the said Authority to reject the claim of the petitioner. On the other hand, we find that elaborate affidavit has been filed to resist the present petition by the Project Executive, Maharashtra Energy Development Agency. The facts mentioned therein or the plea taken in the said affidavit have not been adverted to in 3 the impugned communication. It would have been different matter if the Additional Secretary were to analyse those aspects in the impugned communication and then reject the claim of the petitioner. 3. Instead of examining the said aspect for the first time, we would think it appropriate to relegate the petitioner before the Additional Secretary, who is expected to consider and decide the claim of the petitioner in relation to grant of sales tax benefits for the year 2005-06. In the circumstances, the impugned communication dated 07-07-2007 is set aside. Instead, the Additional Secretary shall consider and decide the representation of the petitioner including the grounds made out in the present petition as final representation and pass appropriate order, after recording reasons, as may be advised, in 4 accordance with law, after giving opportunity to the petitioner and any other interested parties. The Additional Secretary shall finally dispose of the representation within three months from today. All questions are left open to be considered by the Additional Secretary, on its own merits. 4. The petition is disposed of accordingly. Rule made absolute on the above terms. ( S.S. SHINDE, J. ) (A.M. KHANWILKAR,J.) sut/FEB10/wp2107.09