Heard learned counsel for the petitioner and the learned State Counsel. Since the point involved is short, the petition is being finally disposed of, with the agreement of the learned counsel for the parties.

2. The petitioners had set up a new industrial unit for manufacture of rice in District Sultanpur. The manufacturing started on November 1, 1988 and the first sale took place on January 28, 1989. The petitioners were granted eligibility certificate under section 4-A of the U. P. Trade Tax Act, 1948 for a period of seven years with effect from January 28, 1989 to January 27, 1996. A copy of the order has been filed as annexure 3 to the writ petition. By paragraph 5 of the order the benefit was, however, restricted and was to be effective with effect from October 26, 1989. The reason for not making the benefit admissible to the petitioner, as indicated in para 5 of the order is that the petitioner was granted registration certificate under the Indian Factories Act, 1948 on October 26, 1989. The petitioner aggrieved by the restriction contained in para 5 of the order granting eligibility certificate filed the present writ petition with the prayer that the author