TMI Blog1998 (11) TMI 613X X X X Extracts X X X X X X X X Extracts X X X X ..... 4-A of the U.P. Trade Tax Act, 1948 for a period of seven years with effect from January 28, 1989 to January 27, 1996. A copy of the order has been filed as annexure 3 to the writ petition. By paragraph 5 of the order the benefit was, however, restricted and was to be effective with effect from October 26, 1989. The reason for not making the benefit admissible to the petitioner, as indicated in para 5 of the order is that the petitioner was granted registration certificate under the Indian Factories Act, 1948 on October 26, 1989. The petitioner aggrieved by the restriction contained in para 5 of the order granting eligibility certificate filed the present writ petition with the prayer that the authority concerned may be directed to grant a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with effect from January 28, 1989. Their application was, however, rejected on the ground that the review is possible only if it is moved within 30 days of the order sought to be modified. The petitioner thereafter preferred an appeal before the Tribunal which also met the same fate on the same ground that the application was beyond limitation. 5.. On behalf of the petitioner it is submitted that the trade tax authorities have refused the relief on the ground of limitation though it was humanly impossible to move application for making the relief admissible, which was curtailed, only after the registration certificate was modified under the Factories Act. 6.. The facts as indicated above have not been denied on behalf of the opposite p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation certificate, the petitioner would be entitled for the relief for the whole period. The only hurdle which came in the way of the petitioner, according to the opposite parties is limitation part for review of the order. In our view, the petitioners could move for making the benefit admissible to him regarding curtailed period only after the authorities under the Factories Act had modified the registration certificate and not before that. Therefore, it was not possible to move any application earlier. 8.. It is true that in view of the later developments which took place after filing of the writ petition the position has changed. Needless to indicate the subsequent developments which took place during the pendency of writ petition can ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... moved application before the Divisional Level Committee and before the appellate authority, he could only move for revision of those orders is concerned, in our view, on the circumstances indicated above, the plea of availability of remedy by revision would not come in the way of the petitioner. The authorities have not rejected the application on merit. As indicated earlier, the same has also not been disputed before us. The date of starting of production, namely, November 1, 1988 and the date of first sale, namely, January 28, 1989 both are covered by the period of the registration certificate under the Factories Act, in view of the modification of the said certificate by order dated July 5, 1994. 9.. In the above circumstances, the rel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ficate under the Factories Act. In these circumstances, we find no reason as to why the petitioner be denied the relief prayed for on the basis of the subsequent events which have taken place and have not been denied nor do we feel that the petitioner should be relegated to the remedy of revision under the Sales Tax Act against the orders passed by the Divisional Level Committee and the appellate authority. Where the facts are undisputed, this Court can always, taking into account the subsequent events entertain the prayer and grant the relief and we feel it in such cases as is in the present, the principle would be applicable that the alternative remedy will not be an absolute bar. It depends upon the facts and circumstance of the case. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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