TaxTMI 
TaxTMI 
2011 (2) TMI 1243
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.... March 30, 2010, the case of the petitioner was wrongly turned down for the eligibility certificate. The petitioner in this petition has prayed for the following reliefs against the respondents:- "(i) to call for the records for the satisfaction of this honourable court. (ii) That it may please be held that the order of rejection of exemption application, i.e., annexure P/7 is illegal and void, a writ of certiorari may please be granted and annexure P/8 should be quashed. (iii) It may please be held that the petitioner is entitled for exemption as per notification dated October 6, 1994 and a writ of mandamus be issued to the respondents to grant eligibility certificate to the petitioner. (iv) Any other relief which this honourable court may deem just and proper in the facts and circumstances of the case may kindly be issued in favour of the petitioner along with cost of the petition." Facts of the case are that the petitioner is a private limited company engaged in manufacture of polypropylene blow molded containers, pet stretch molded containers, HDPE/PP/pet injection molded items. The petitioner's industry is located at Ind....
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....onal validity of the notification a suggestion was given by the court to the learned counsellor the parties, if the petitioner has actually taken effective steps in pursuance of the notification dated October 6, 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 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." That the Commercial Tax Officer. Circle 3, District Jabalpur, passed an order against the petitioner which was challenged by the petitioner by filing W. P. No. 163 of 2005. The Division Bench considering the earlier order passed in W. P. No. 4868 of 2002 quashed the aforesaid order and directed the Commercial Tax Officer, Circle 3, District Jabalpur. to pass a fresh or....
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.... exemption from payment of tax under this notification shall not be available to a new industrial unit set up by transferring, shifting or dismantling or closing of existing unit within the State of Madhya Pradesh. (ii) He has also relied on para 3 of the notification and submitted that as per para 3 of the notification, the petitioner was not entitled for the exemption as it was applicable up to April 10, 1995, in respect of those units who had commenced their commercial production. (iii) The petitioner is having alternative remedy of filing appeal before the State Level Committee and without availing of such remedy, the petitioner has approached to this court and this petition may be dismissed with direction to the petitioner to avail of the alternative remedy as provided in clauses 9 and 10 of the scheme, annexure P/1. (iv) That, the petitioner has not taken any effective steps before the cut-off date and is not entitled for the eligibility certificate and the authorities have rightly passed the order, annexure P/8. Shri Purohit in reply to the aforesaid contentions submitted that though the petitioner purchased the unit in an auction but ....
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.... 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." In view of the aforesaid specific order passed by this court, the contention of Shri Samdarshi Tiwari has no merit. The aforesaid concession was specifically given by the Government Advocate before this court on September 11, 2003, when the earlier matter was decided. Now the aforesaid ground is not available to the State and the case of the petitioner deserves to be decided in the light of notification dated October 6, 1994. The District Industries Centre, Mandla, considered the case of the petitioner in the light of cut-off dates as provided in clause 3 of the notification and for ready reference, we are referring the aforesaid clause which reads as under:- "3. (i) (A dealer who establishes a new industrial unit on or after May 6, 1994 or who undertakes expansion in the existing industrial unit on or after such date) shall have the option to avail of the facility of deferment of payment of tax under the Madhya Pradesh Deferment of Payment of Tax Rules, 1994 in lieu of the facility of ....
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....ealer who had taken effective steps before May 6, 1994 for establishing a medium or large scale new industrial unit, but has not commented commercial production. The petitioner is a small-scale industry, so sub-clause (iii) of clause 3 is not applicable in the present case. The learned counsel for the petitioner has referred the application filed by the State which was registered as M. C. C. No. 329 of 2006 in which in para 5 of the application, the State made the following averments:- "That, lastly, the petitioners humbly submit that the concerned batch of four petitions has been disposed of by this honourable court on the basis of the concessions tendered on behalf of the petitioners in the peculiar circumstances. The directions are confined only to those four litigants as the judgment was not passed in rem. However, numbers of industries are approaching the petitioners to grant the same exemption by relaxing the cut-off date and if such exemption is granted to all then the public exchequer has to sustain huge financial loss. Thus, the applicability of the judgment deserves to be confined only to those 4 litigants who had approached honourable court." ....