HIOH GQURT OF GHIUkTTISOARN ATAUymJR Sinate Bench : Hon'tote Shri H.I.. Dathi. CJ. Wdt PdWon No. 4232 Q( 2000 PaUUonetS 1. Resoondents Sreeohem Resiiw Ltd. Thiou^i Gadadhar Das, lateShnSliahti F^daDas, Aged 32 years, Authorized offieer, Dairai'nura, Raigarh. 2. Satyanamln Kabra, S/o Aijuntat t^ibra. Aged % years, 26, Rameshwar MaBa, Lane, Howrah-1. versus 1. State of Madh^ Pradesh, Throi^h the peiore^iy, Ministry of CommeF6Bl TaxeS, Valtabh Bhawan, Bhopal 2. State Level CortmBtee, (For B<effipti0i 6f payraent of Sates Ta)tfGommereial Tax) Through Industnes Commissioner, Vindhyachal, Bh(yal 3. Industries Commissioner, Vindhyachal, Bhopal. Present : ShriShashankDufaey, Sr.AdvooatewftiShriNeelabhOubey, counsel for the petitionere. Shri Vinay Harit, Dy. AG. fortheState: Shri Ajay Sfngh, Csmmlssianer of &>mmwciat •Tax, Shri S.K.Behar, Director Industaes and SlTri QD. Agrwwf, C.T.Q., Raigarh, CommeFeiat Tac Ofiteerar'e also present ORAI.tMtDHn (Passed en 24BI Aprit, 2807) The first petitioner is a Company inooiponatKi underthe prewlstona of Companies Act and also a registered dealer under tt prcMsions of Nladhya Pradesh General Sales Tax Act and the Central Sales Tax Act. Thesecond petitioner is a share holder of the Company. (2) The petitloner is a manutscturerof Phenot Fpmiatdehyde Resin and Ite manufacturing unit is situate at terramura vlllage, Raigaiti whieh is a baokward area as declared by several nottfloations issued by the State of Madhya Pradesh. BS BS ss-ss l^^l ^^s i^ss•I B81 ^^i • K- P) The State Govemmert hadlssueda N<*ffloatton No.A-3-11-86(T4)^T- V, dated 16-10-1986 grarting ©(emptionto the industries whleh ar®in the business of manufacture of ehemical resin and whioh are sBuate In laeckwari areas fbr a period of six years. In view of ie said Notifteation petlttoner waa granted exemption for a period of sb< years from 20-12-1993 ts 19-12-19981^ issuing eligibitity certiflcate by a competent authority. In that veryNotfficatton it is also made known that If an industry makes an investment of Ra.1 erore and above and If it produces a status of ploneer industry cettifioate ttonn the Department of Cornmerce & Industrles, the industiy woutd tae entttett to exemptlon Tram payment (rf eommerclal teix for a furtherperiod ofthree yeare. It is the ease crf the petitloners that an aiyHcatipn was filed for eirtendh'g the exemption whlch was granted earttor fer a further pertod of three yeare. It is the gwwnoe in the writ petition that wAthout considering Vne aforreaicl appllcation, the respondents have intttated ppoceedings to oomplete the assessment for several assessment yeare and they have also taten roereive steps to recover tax from the petitioner-lndustry pureuant to the sald assessment proceedings. Therefere, petittoner - industry is beftxe this ©ourt inter alia seekirg several reliefe against the iseepondaits. (4) The arguments canvassed by leam«KlSenlor Ooumel Shri Stwshantt Dubey in support of the relief seught In the petition need not be ncthsed tay me, forthe reason, that, Shri VinayHarit, leamed Dy. Advooate ©eneratappearing for the respondente would submit that the responderts heve •lreaEly withdrawn the demand notlees issued to the petBionw-induttty and hewoutd further submtt that the respondents would consfcler flie application filed ty the petitioner-industry for grant of exemptton frora payraent crf tex fcr a ftirther period ofthree years In aocordance with law and in aeooKlance wlth the tenms oftheNotWcation. s 1 ^iBi^B ^ ^Si Bs H (5) Taking note of the statement made by frie learned Dy. Advocate General and without going in to other details of the oase, ttie wrt petitlon is disposed of as under:- Order 1. The writ petttion is disposed of. 2. A direction is iseued to the Gomraisstoner, Comrnercial Tax and Industnes /respondent No.3 to conskler the application filed by thc petitioner-lndustiy fbr extending the exemption granted eariier fer a further period of three yeare in aecofdanoe with law as expeditiously as possibte, at any r^e wUhtn a period of thcee months from today. Till such tlme, the respondente shatl not resort to any eoeroive steps to recover Gomme(clal tax, ff any, ft®mthe petitloner-industry for theaforesaid perlod. 3. Ordered accordingty. Sdl- j ChiefJustice j