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M/S Metlon India Pvt. Ltd. Thru' Auth. Signatory S.Bansal v. State Of U.P. & Others - WRIT TAX No. - 1697 of 2007  RD-AH 18762 (11 December 2007)
HIGH COURT OF JUDICATURE AT ALLAHABAD
Writ Petition (Tax) No. 1697 of 2007
Hon'ble Sushil Harkauli, J.
Hon'ble Rakesh Sharma, J.
By the order dated 1.12.2006, the Tribunal directed issue of 'eligibility certificate' to the petitioner within three days of the receipt of the copy of the Tribunal's order. The petitioner approached this Court by means of Writ Petition (Tax) No. 1451 of 2007 with the grievance that despite of the Tribunal, the 'eligibility certificate' has not been issued. That writ petition was disposed of by the judgment and order dated 10.10.2007 directing the respondent No. 2 of that writ petition either to comply with the order of the Tribunal or to pass an order giving reasons why the order of the Tribunal has not been complied with. The petitioner claims that the time granted by the order of this Court dated 10.10.2007 has not yet been complied with. While the petitioner concedes that the time granted by that order is yet to expire, however, in the meantime, the petitioner is aggrieved by the fact that the respondent No. 3 is not issuing the declaration Forms 31 and other declaration forms to the petitioner company, as and when required, on the ground of trade tax dues.
The contention of the petitioner is that if the 'eligibility certificate' is granted, there would be no trade tax dues against the petitioner.
Having regard to these submissions, the standing counsel may file a counter affidavit within a month.
In the meantime, the respondent No. 3 will not refuse to issue the declaration forms sought by the petitioner company merely on the ground of the trade tax dues and, if the issue of any declaration form is refused, written reasoned order will be passed by the respondent No. 3 for such refusal.
Dated : December 11, 2007
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