The judgment of the Court was delivered by

S. H. A. RAZA, J. - The petitioner has filed the present writ petition challenging the validity of the action of the Chairman, New Okhla Industrial Development Authority, NOIDA Complex, Ghaziabad (Convenor, Divisional Level Committee under section 4-A of the U.P. Sales Tax Act) respondent No. 2 in granting exemption from payment of sales tax to the petitioner for a period of four years instead of six years. The petitioner has also challenged the validity of the order dated April 15, 1988, passed by the Area Development Officer, NOIDA, by means of which, the review application of the petitioner was rejected.

The factual matrix as set out in writ petition in short compass is that the petitioner is a private limited company incorporated under the Indian Companies Act, 1956 having its registered office at N-2 Cannaught Place, New Delhi, while its factory is situate at D-100, Sector-2 NOIDA, District Ghaziabad. The petitioner is registered both under the U.P. as well as the Central Sales Tax Act. The petitioner has taken factory premises including the land on lease and thereafter installed various machineries. It was alleged that it es