Court No. - 37 Case :- WRIT TAX No. - 1301 of 2003 Petitioner :- M/S Kitply Industries Ltd. Respondent :- State Of U.P. Thru' Institutional Finance Secretary & Ors Petitioner Counsel :- Piyush Agrawal,Bharatji Agarwal Respondent Counsel :- C.S.C. Hon'ble Rajes Kumar,J.
Hon’ble Bharati Sapru,J.
Heard Sri Bharat Ji Agrawal, learned Senior Advocate, appearing
on behalf of the petitioner and Sri U.K. Pandey, learned Standing
Counsel.
By means of the present writ petition, the petitioner has challenged
the order dated 23.10.2003 passed by the Commissioner of Trade
Tax, U.P., Lucknow by which it has been held that since the
petitioner had sold its sugar unit to M/s Ghaghara Sugar Limited,
Village Ajbapur, Tehsil Mahmoodi, District Khiri on 29.3.2003,
therefore, M/s Kitply Industries Limited 26/27 Birhana Road,
Kanpur was entitled for exemption upto 29.3.2003.
A supplementary affidavit has been filed today on behalf of DCM
Shriram Consolidated Limited wherein in it has been stated that
M/s Kitply Industries Limited had sold the sugar unit to M/s
Ghaghara Sugar Limited vide sale deed dated 29.3.2003 and the
said M/s Ghaghara Industries Limited had been merged and
amalgamated with the applicant’s company i.e. M/s DCM Shriram
Consolidated Limited pursuant to the order passed by the Delhi
High Court. Thereafter, in accordance with the provisions of
Section 4A (2B) of the U.P. Trade Tax Act (hereinafter referred to
as the “Act”) an application was filed before the Divisional Level
Committee for transfer of exemption for the unexpired period, in
which exemption was initially granted to the former manufacturer.
The Divisional Level Committee by its order dated 1.10.2004
passed order under Section 4A(2B) of the Act granting eligibility
certificate for the remaining period upto 27.3.2011 or for the
balance amount of Rs.84,51,97,107/- ,whichever is earlier, in the
name of M/s DCM Shriram Consolidated Limited. Against the
order of the Divisional Level Committee, an Appeal No. 2 of 2005
was filed by the Commissioner of Commercial Tax, Lucknow and
the said appeal was dismissed by the Full Bench of the Tribunal on
1.8.2005 confirming the order of the Divisional Level Committee
passed under Section 4A (2B) of the Act. On the basis of the order
passed under Section 4A (2B) of the Act M/s DCM Shriram
Consolidated Limited filed an application for deferment under
Section 8 (2A) of the Act in respect of the balance period of
exemption for which the eligibility certificate was issued . The said
application is pending for consideration before the Commissioner
of Commercial Tax, Lucknow.
In view of the aforesaid averments made in the supplementary
affidavit, it is contended that the Commissioner of Commercial
Tax, Lucknow be directed to consider the application for the
deferment. Sri U.K. Pandey, learned Standing Counsel has no
objection to the aforesaid submission.
In view of the above, we dispose of the writ petition directing the
Commissioner of Commercial Tax, Lucknow to dispose of the
application of DCM Shriram Consolidated Limited, who has
purchased the sugar unit of the petitioner and has also been issued
eligibility certificate for the balance amount, as stated in the
supplementary affidavit, within a period of two months from the
date of presentation of a certified copy of this order which the
petitioner undertakes to file within two weeks.
Order Date :- 29.7.2010
OP