2013 (5) TMI 820

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..... UNIL AMBWANI AND BHARAT BHUSHAN JJ. Bharat Ji Agrawal, Senior Advocate Amit Jaitly and Piyush Agrawal for the petitioner. The Chief Standing Counsel for the respondents. JUDGMENT We have heard Sri Bharat Ji Agrawal, senior advocate, assisted by Sri Piyush Agrawal. Learned standing counsel appears for the State respondents. 2.  In these two writ petitions, a short question that has arisen .....

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..... hich it was held that after granting exemption, the Divisional Level Committee has no power to curtail the period. 5.  The writ petitions have been filed on the principle of law that any amendment in the exemption certificate could have been carried out only by the Commissioner, Trade Tax, and that for the purpose, the Divisional Level Committee has no authority, to modify the eligibility ce .....

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..... On the contrary, similar benefits were provided by Ordinance No. 18 of 1999, even to those units having fixed capital investment of more than rupees five crores, subject to issuance of notification, which never came into being. Accordingly, no benefits could be extended to the units having fixed capital investment of more than rupees five crores. 7.  Sri Bharat Ji Agrawal has relied upon a .....

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..... to deny any benefit which is otherwise available to an industrial unit under the incentive policy. 8.  In the present case, the industrial policy is clearly reflected in the proviso to section 4A of the Act as amended by Ordinance No. 18 of 1999, which provides that in respect of goods manufactured in a new unit having a fixed capital investment of five crore rupees or more or in an existin .....

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..... ance No. 18 of 1999. The grant of exemption is only an enabling provision, subject to issuance of notification by the State Government. 10.  We are informed that the State Government has granted the relief on the quantum of exemption to the petitioner. In this writ petition, we are not concerned with such relief, as the only question, which was required to be considered is whether the petiti .....

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