M/S G.P.Ceramics Pvt.Ltd vs Commr.Trade Tax Up

3. The admitted fact of the matter is as under:

5. Aggrieved by an order dated 21.8.1995 of the Additional Director, Industries, Jhansi Division granting an eligibility certificate in favour of the appellant only in respect of the period from 16.4.1994 to 23.10.2002, a review application was filed thereagainst, which was rejected by an order dated 27.7.1996. Appellant preferred two separate appeals against the aforementioned orders dated 21.8.1995 and 27.7.1996 before the Uttar Pradesh Trade Tax Tribunal, Lucknow which were marked as Appeal No.93 of 1996 and 81 of 1996 respectively. The said appeals were dismissed by the Tribunal by an order dated 19.2.1999.

6. The High Court by reason of the impugned judgment has dismissed the revision application filed by the appellant herein. 4

16. Indisputably, the grant of exemption from payment of trade tax for the specified period in favour of owner of a new unit was to be granted on the basis of the eligibility certificate. An eligibility certificate was granted in favour of the appellant by the Additional Director, Industries Jhansi Division, Jhansi for the period 16.4.1994 to 23.10.2002 by an order dated 21.8.1995, inter alia, on the premise that a copy of the deed of lease was filed by the appellant only on 16.4.1994.

which shall be computed from the date of the application and not from the relevant date of commencement of the period of facility referred to in sub-section (1) till the end of the period of facility;

23. The power of the General Manager to ask for any additional information within a period of sixty days from the date of receipt of intimation in this behalf is also not in dispute. Clause (c) of sub-rule (1) of 15 Rules 25 of the Rules assumes importance as the only bone of contention between the parties is as to whether the additional information required was furnished within the time specified. If the unit in terms of clause (c) fails to complete the application or fails to furnish the additional information within the prescribed time, the date on which the application is completed or the additional information is furnished shall be treated as the date of application of such unit.

2. The date of this letter will be treated as the date of allotment of the above plot in your favour.

5. You will utilize minimum 30% area of the plot by covering it by roof/permanent shed with the specified period as contained in the Licence Agreement/Lease Deed, failing which the allotment of the plot(s) will be cancelled.

31. The allotment was made for setting up of an industrial unit for manufacture of fire bricks. Some conditions might have been attached thereto but in the event such conditions are not fulfilled, the order of allotment could have been cancelled. When such conditions are satisfied, indisputably the allotment becomes effective on and from the date of issuance of the letter of allotment.

38. For the reasons aforementioned, the impugned judgment cannot be sustained. It is set aside accordingly. Respondents are directed to extend the benefit of exemption to the appellant for a period of 10 years from 24.10.1992. The appeal is allowed with costs. Counsel's fee assessed at Rs.50,000/-.

November 19, 2008