JUDGMENT

Delay in filing supplementary affidavit is condoned.

2. The appellant, Fertilizer Corporation of India, carries on the business of manufacturing fertilizers. It has a factory situated at Gorakhpur. Prior to 1982, the area in which the factory of the appellant is situated, was outside the city limits of Gorakhpur. This area was governed by the U.P. Town Areas Act, 1914 and it had a Notified Area Committee constituted under this Act to discharge the functions specified under this Act. The city of Gorakhpur, prior to 16.11.1981, had a municipality constituted under the U.P. Municipalities Act, 1916. With effect from 16.11.1981, by reason of a notification issued under Section 3(1) of the U.P. Nagar Mahapalika Adhiniyam, 1959, the city of Gorakhpur ceased to be governed by the U.P. Municipalities Act of 1916 and became a Nagar Mahapalika governed by the Uttar Pradesh Nagar Mahapalika Adhiniyam, 1959.

3. Thereafter the area in which the appellant s factory is situated was brought within the limits of Gorakhpur city with effect from 15th of June, 1982, by a notification issued under Section 3(2) of the U.P. Nagar Mahapalika Adhiniyam, 1959 (hereinafter referred to as the Adhiniyam