( 1 ) BY filing this Special Civil Application, the petitioner has challenged issuance of notice dated 20th December, 2000, Annexure : B to the petition, conveying the petitioner that the Commissioner is seeking to exercise revisional jurisdiction.

( 2 ) SHORT facts briefly required to be narrated are as under. The petitioner is engaged in manufacture of pesticides since 1997 at Panoli, District - Bharuch. An application for eligibility certificate was given to the Industries Commissioner as required by the Sales Tax Incentive Scheme (1995-2000 ). The said application was granted on 23. 2. 1998 for Sales Tax Incentive. Ad hoc eligibility certificate for Rs. 717 lacs was issued on 23. 4. 99. Thereafter, Additional Industries Commissioner issued final eligibility certificate for Rs. 2300. 28 lacs on 29. 4. 2000.

( 3 ) IN between the petitioner made an application on 10. 5. 98 to the Commissioner for determination of disputed questions as provided by Section 62 of the Gujarat Sales Tax Act, 1969 (hereinafter to be referred to as "the Act" ). Under Section 27 of the Act, for carrying out the purpose of the Act, the State Government appointed an officer who is known as Co