TMI Blog1987 (4) TMI 494X X X X Extracts X X X X X X X X Extracts X X X X ..... er hearing learned counsel for the petitioner as well as learned Standing Counsel. 2. The petition is directed against an order dated 5th September, 1985 passed by the Sales Tax Officer, Deoband Mandal (Saharanpur) holding that the petitioner was not entitled to the exemption contemplated under Section 4-A of the U. P. Sales Tax Act. The Sales Tax Officer has, on a consideration of the ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cision of the Joint Director or to ignore the eligibility certificate/recomendation issued by the Joint Director to the Sales Tax Officer. 4. Having heard learned counsel for the parties we are clearly of the opinion that the above contention is well founded. In M/s. Kumar Fuels, Pucca Bagh, Pur agar}], Rampur v. State ofU. P- and another, 1986 UPTC 357, a Division Bench of this Court hel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o make a recommendation to that effect to the Sales Tax Officer who was thereafter required to act in accordance with the recommendation. The Joint Director in the present case has done precisely what he was required to do under that Government Order. He had upon a consideration of the relevant material arrived at a very categorical finding that the petitioner was a new unit entitled to exemption ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion or to grant a certificate as the net effect of the aforesaid Government Order dated 30th September, 1982 is that the Sales Tax Officer had no option but to act in accordance with the recommendation of the Joint Director. He could not review the same or examine the whole thing afresh. The result, therefore, is that the impugned order passed by the Sales Tax Officer is clearly without jurisdict ..... X X X X Extracts X X X X X X X X Extracts X X X X
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