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TMI Blog2013 (7) TMI 892X X X X Extracts X X X X X X X X Extracts X X X X ..... the Act ) against the order dated September 3, 2004 passed by the Rajasthan Tax Board, Ajmer (in short, the Board ) in Appeal No. 111/2004, whereby the claim of the petitioner was 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 mo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ments of this court. 5. The learned counsel Ms. Tanvi Sahay and Mr. Pranay Jhala, appearing on behalf of Mr. R. B. Mathur, learned counsel for the respondent sub mitted 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 reject ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tly dismissed the appeal. 7. I have also gone through the judgments relied upon by the learned counsel for the petitioner and in my view, the judgments are distinguish 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 f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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