2016 (6) TMI 670

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..... "rural area" as a village defined in the land revenue records, for which purpose a certificate stands issued by the Tahsildar of the village, holding the said area to be a rural area and which certificate does not stand challenged by the Revenue, we find no justifiable reasons to ignore the said certificate of the Tahsildar. It may not be out of place to mention here that in terms of the definition as contained in the above referred explanation, the area comprised in a village and as defined in the land revenue records is the rural area. Land revenue records are maintained by the Tahsildar, who is the proper authority to give the certificate. We cannot step into shoes of the local Tahsildar to find out as to whether the certificate given by .....

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..... notification, the original adjudicating authority concluded that the appellant's factory has now covered by the urban area, thus not entitled to SSI exemption. As such after granting the benefit of limitation, he confirmed the demand along with interest and imposition of penalty. On appeal Commissioner (Appeals) observed as under: I find that the Karnataka Government Notification relied on by the original authority does not specifically change the category of Anchatgeri village from a rural to an urban area. This village has merely been included in the amalgamate local planning area for city of Hubli and Dharwad. I therefore find that the relied on Notification does not change village Anchatgeri from rural area to urban area and is .....

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..... amalgamation scheme of local planning area for the city of Hubli and Dharwad where the village in question may be included. 5. Inasmuch as the said explanation defines rural area as a village defined in the land revenue records, for which purpose a certificate stands issued by the Tahsildar of the village, holding the said area to be a rural area and which certificate does not stand challenged by the Revenue, we find no justifiable reasons to ignore the said certificate of the Tahsildar. It may not be out of place to mention here that in terms of the definition as contained in the above referred explanation, the area comprised in a village and as defined in the land revenue records is the rural area. Land revenue records are maintained .....

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