9911796707
TMI Blog2013 (7) TMI 892X X X X Extracts X X X X X X X X Extracts X X X X ..... dismissed in appeal, wherein the District Level Screening Committee, Ajmer, (in short, "the Committee") rejected the application of the petitioner. 2. The claim of the petitioner is that the petitioner is dealing in the business of manufacturing of woollen yarn and for that purpose, he took a land and also part of a building on lease from one M/s. Khatri Wool and Spinning Mills, Beawar, on lease for a period of 15 years and it was by way of a registered lease deed. The deed was registered with the Sub-Registrar, Masuda, District, Ajmer. An application was moved before the Committee, however, the Committee rejected its application vide its order dated March 28, 2003. The appeal was also dismissed by the Board. 3. Hence, this r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted that finding of the Committee as well as the order of Tax Board, is justified one and after considering the overall facts and circumstances of the case, a reasonable order has been passed. They further submitted that it is a finding of fact and no question of law is involved. 6. I have considered the arguments advanced by the learned counsel for the parties and have perused the impugned orders as also the order of the District Level Screening Committee. I am of the view that both the Tax Board as well as the District Level Screening Committee were justified in rejecting the claim of the petitioner-assessee. The Committee observed that the petitioner had taken the property on lease which is of industrial in nature. It is further o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tinguish able to that of present case inasmuch as it is categorically observed in the present case that there was requirement of obtaining prior permission of conversion of land from the competent authority/SDO but no such permission was obtained. Be that as it may, the industry can run in a rented premises, but if there is a stipulation in the concerned Scheme or order of conversion of land that prior permission is necessary and prior permission ought to have been taken before running the industry. According to me when there is specific direction then it had to be complied with for the satisfaction of the competent authority/SDO which was necessary. There fore, the facts of the case of Daga Chemicals v. State [2001] 3 WLC 549 (Raj), is not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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