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TMI Blog2009 (1) TMI 800X X X X Extracts X X X X X X X X Extracts X X X X ..... dset of the Government officials does not change. The negative mindset must change lest it deter even future entrepreneurs from embarking from investment in the State. The court comes to a considered opinion that the reasonings assigned by the concerned authority in passing of the order dated May 8, 2004 contained in annexure 16 series are arbitrary on the face of its and deserves interference.The writ application is allowed. Annexure 16 series are quashed. Matter is remanded back to the competent authority to consider the case of the petitioner afresh. The court expects an early decision in the matter to settle the dispute one way or the other. - - - - - Dated:- 13-1-2009 - AJAY KUMAR TRIPATHI , J. AJAY KUMAR TRIPATHI J. The pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y limited ground, which can never be said to be substantive in nature, denying the benefit of the object of the policy. Attention of the court has been brought to the reasonings which have been assigned for rejection in the impugned orders. It has been pointed out that it is not disputed that the unit in question had gone in production within five years of August 31, 2000 but the reason for rejecting the claim of exemption is that even though the petitioner had applied for registration on August 29, 2000, the registration was done only on August 31, 2000. Therefore, in terms of S.O. 58 read with S.O. 479, the registration should have been done prior to August 31, 2000. That is the primary reason for rejection of the claim of the petitioner. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ued in the light of the context. It was reiterated that the expression should be construed in a manner in which similar expressions have been employed by those who framed relevant notifications. (emphasis Here italicised. supplied) Therefore, there is a need to derive the intent from a contextual scheme. (emphasis Here italicised. supplied) 10.. The other important principle of interpreting an exemption notification is that as far as possible liberal interpretation should be imparted to the language thereof, provided no violence is done to the language employed. It is further urged on behalf of the petitioner that there is clear evidence contained in annexure 6, which shows that an application for registration was received by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... may be generated by the political leadership of this State. The confidence building at the highest level will not percolate down in actual implementation of such policies, if the mindset of the Government officials does not change. The negative mindset must change lest it deter even future entrepreneurs from embarking from investment in the State. The court comes to a considered opinion that the reasonings assigned by the concerned authority in passing of the order dated May 8, 2004 contained in annexure 16 series are arbitrary on the face of its and deserves interference. The writ application is allowed. Annexure 16 series are quashed. Matter is remanded back to the competent authority to consider the case of the petitioner afresh. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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