1 W.P. No.3464/2011 Date: 17.11.2011 Shri Lokesh Mehta, 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/ The petitioner has approached this Court by way of the present writ petition with a prayer for quashing the assessment orders (collectively filed as Annexure P/4) passed under the Entry Tax Act as well as the State Commercial Tax Act at different points of time between 18.1.2003 to 18.1.2008 for the different assessment periods from 10.8.2000 to 31.3.2004. 2/ In short, the petitioner is a small scale industry engaged in manufacture of industrial gases having its unit at Indore. State had issued the notification dated 6.10.1994 granting exemption from payment of the State sales tax as well as the Central sales tax, on fulfillment of certain conditions. The said notification was later 2 amended by the notification dated 9.6.2000 imposing certain restrictions, adversely affecting the petitioner. Consequently the petitioner along with other similarly situated persons, had filed the Writ Petition No.3549/2002 before the Principal Seat of this High Court at Jabalpur which was disposed of by the common order dated 11.9.2003. The grievance of the petitioner is that though the said order was passed in favour of the petitioner yet the benefit of exemption has not been extended to the petitioner, and the respondents are enforcing the demand created in pursuance to the assessment orders collectively filed as Annexure P/4. 3/ Learned counsel appearing for the petitioner submitted that the petitioner is entitled to exemption in terms of the earlier order passed by this Court yet the exemption benefit has not been extended to the petitioner. He submitted that on account of the said mistake on the part of the respondents, the impugned assessment orders and demands can not be sustained. 4/ Learned counsel appearing for the respondents submits that the petitioner does not hold the eligibility certificate in accordance with the exemption notification, therefore, he cannot be extended the said 3 benefit. She further submitted that the benefit of the earlier order can be granted only in accordance with law. 5/ We have heard the learned counsel for the parties and perused the record. 6/ Though in the writ petition one of the prayer made by the petitioner is to declare the notification dated 9.6.2000 as unconstitutional, unfair and void, but at the time of argument the petitioner has not pressed the said relief. 7/ In the earlier round of litigation while passing the common order dated 11.9.2003 in W.P. No.3549/2002, this Court had issued following directions :- “4. Without getting into the constitutional validity of the notification a suggestion was given by the Court to the learned counsel for the parties, if the petitioner has actually taken effective steps in pursuance of the notification dated 6-10-1994 and is covered from all quarters and angles should be given benefit or not. The learned Government Advocate for the State has clearly stated, as a special case, this can be given, but the petitioner has to prove strictly that he is covered essentially and effectively by the earlier notification. 5. We have been apprised at the Bar, that assessment proceedings in some 4 cases are in progress. The notification pertains to tax exemption. If the petitioner assessee can suitably satisfy the assessing officer that his case is covered by the earlier notification, the benefit shall accrue in his favour. 6. With the aforesaid observation and direction, the writ petitions stand disposed of without any order as to costs.” 8/ The petitioner is claiming exemption under the notification dated 6.10.1994 enclosed with the writ petition as Annexure P/1. The said notification is statutory notification having been issued exercising the power under Section 12 of the M.P. General Sales Tax Act, 1958 and Section 8(5) of the Central Sales Tax Act, 1956. The clause 12 of the notification contains general conditions for availing the exemption under the notification and require the industrial unit to produce the eligibility certificate before the assessing officer for availing the exemption. Annexure 2 of the notification contains the procedure for grant of the eligibility certificate. The eligibility certificate is to be granted on an application by the industrial unit and by following the prescribed procedure either by the District Level Committee or the State Level Committee so constituted 5 under the notification. Under the scheme of the Act and the notification, the petitioner has to first obtain the eligibility certificate as per the prescribed procedure by the competent committee and then to produce it before the assessing officer for getting the benefit of exemption. 9/ Thus the proper procedure to be followed by the petitioner is to approach the District/State Level Committee in accordance with the terms of the exemption notification and obtain the eligibility certificate and satisfy the assessing authority in this regard, and avail the exemption. 10/ In view of the aforesaid, the present writ petition is disposed of with following directions :- i. The petitioner will be at liberty to approach the District/State Level Committee in the prescribed manner for grant of the eligibility certificate in terms of the notification, if he has not already approached it. ii. If the petitioner files an application for grant of eligibility certificate or if such an application of the petitioner is pending before the District/State Level Committee, the said Committee will decide the petitioner's application in accordance with law keeping in view the observations made by the Principal Seat of this Court in the order dated 11.9.2003 passed in W.P. No.3549/2002. iii. The District/State Level Committee will take a decision in respect of grant of eligibility certificate to 6 the petitioner within a period of three months from the date of receipt of such an application or within three months from the date of receipt of certified copy of this order, if the matter is already pending before it. iv. If any adverse order is passed against the petitioner, the same will be a reasoned speaking order. v. If the eligibility certificate is issued to the petitioner, the assessing authority will extend the benefit flowing from the said certificate to the petitioner expeditiously, in accordance with law. 11/ The writ petition is accordingly disposed of. (SHANTANU KEMKAR) (PRAKASH SHRIVASTAVA) JUDGE JUDGE Trilok/-