1996 (3) TMI 446

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.... --------------------------------------------------   ORDER   Delay condoned. Special leave granted. The short question which the learned Judge dealt with at the hearing of the petition before the division Bench was with regard to the interpretation of sub-section (5)(c) of section 4-A of the U.P. Sales Tax Act, 1948 (as substituted by Act 28 of 1991) (hereinafter called "the....

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....onstitution for two reasons, namely, (1) that the said provision is capable of discriminating between those units in which registration is granted under the Factories Act quickly and those units in which there is a delay in granting registration and (2) that the provision is arbitrary and unreasonable. On the first question the High Court observes: "prima facie, it seems to us that there is a disc....

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....ities to grant or refuse the benefit taking the relevant date as the date of registration. That would permit the authorities to act in an arbitrary manner where in a certain situation they may grant the benefit to an unregistered unit and in others they may refuse. We do not see any reason why the word "shall" should not be given the meaning it ordinarily carries because we do not think that there....

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.... thereof, only those factories in which the number of workers are ten or more can be registered. His submission was that if the benefit is relatable to the date of the registration then such new units would be totally out of the exemption purview and that is the reason why, according to him, clause (c) of sub-section (5) of section 4-A was ultra vires. That question has not been squarely dealt wit....