9911796707
TMI Blog1989 (1) TMI 325X X X X Extracts X X X X X X X X Extracts X X X X ..... es Tax Act, 1948, but the same was denied by the Divisional Level Committee vide its order dated 21st March, 1987 (annexure 3 to the writ petition) on the ground that the land on which the unit is situated and the electric connection were in the name of one of the partners. Thereafter, the petitioner made a review application, which too was rejected by the Divisional Level Committee and such rejec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ness premises, which is said to be old. It is stated that the generator was being used to run the unit. Again it is stated that the Project Officer and the Sales Tax Officer both inspected the business premises of the petitioner on 10th October, 1987 and they had noticed that there was no electricity and the unit was being run by the generator. In paragraph 4 of the counter-affidavit, it is averre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder of the Divisional Level Committee as communicated by the joint Director vide order dated 14th March 1988 (annexure 4) is liable to be set aside for the simple reason that both the inspections had been made, according to the respondents, after the termination of the exemption period. The decision of the Divisional Level Committee, being based on irrelevant considerations, deserves to be quashe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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