petitioner to claim rebate with effect from 03-03-1980, a date anterior even to the date High Tension supply for trial run was given to the petitioner (on 09-01-1981). Later, the Industries Department revised its earlier certificate and granted rebate from 23-03-1981, the date from which the petitioner claims to have commenced trial production. Thereafter the petitioner represented to the Industries Department for rebate from 01-11-1981, the date from which the petitioner claims to have gone into regular production. A revised ‘eligibility certificate’ is stated to have been granted by the Industries Department on the basis of the petitioner’s representation aforesaid. Thereafter, by a letter dated 05/07-10-1991, the second respondent directed the petitioner to pay a sum of Rs.1,05,23,708-46 paise by confining the rebate with effect from 03-03-1981 as initially proposed. Assailing this demand raised by the second respondent, the petitioner filed W.P.No.13693 of 1991. As demand was raised without notice and opportunity, the writ petition was disposed of at the stage of admission directing the second respondent to consider the representation of the petitioner for alteration of the date with effect from which the rebate is to be applied and granting interim stay on the collection of the demand, till the disposal of the petitioner’s representation.