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TMI Blog2017 (1) TMI 103X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in notified Khasra numbers of notified villages, were granted Central Excise and Income Tax benefits. The benefits of tax holiday under Section 80 IC of the Income Tax Act, 1961 were available to the units situated in the notified Khasra numbers of notified villages on the establishment of new industry or on extension of installed capacity, as specified in the section. The petitioner's manufacturing unit is situated in Khasra numbers 3/3/3 and 3/3/1 in village Nandpur Narka Topa, Tehsil Bazpur, District Udham Singh Nagar in the leased premises owned by M/s Continental Seeds and Chemicals Ltd. It is the case of the petitioner that proposal for industrialization of villages and some of their khasra numbers in Tehsil Bazpur, District Udham Singh Nagar was forwarded under the signatures of Tehsildar, Bazpur, General Manager District Industry Centre, Udham Singh Nagar and District Magistrate, Udham Singh Nagar to the State of Uttarakhand. Later on, the State Government recommended the aforesaid identified villages and khasra numbers to the Central Government for grant of Central Excise and Income Tax exemptions as per its policy. The name of village "Nandpur Narka Topa" was included ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... villages were recommended by the State Government; if the State Government says that correct name of village is "Nandpur Narka Topa" instead of "Nandpur Ka Ropa", appropriate decision correcting the name of the village can be taken. Mr. R.C. Arya, learned Standing Counsel appearing for respondent nos. 2 & 3, shall file specific affidavits of respondent nos. 2 & 3 within two weeks stating therein as to whether the name of the village is "Nandpur Narka Topa" or the name of village is "Nandpur Ka Ropa". They will further clarify as to whether there is any village in the name and style of "Nandpur Ka Ropa" in Tehsil Bajpur, District Udham Singh Nagar. Along with the affidavit, copy of the recommendation made by the State Government shall also be annexed." 4. In compliance of the order dated 04.06.2015, the Principal Secretary, Micro, Small & Medium Enterprises, Government of Uttarakhand filed the counter affidavit. In the counter affidavit, it is submitted that, at Tehsil Bazpur, there is no village in the name of Village Nandpur Narka Ropa and, in fact, the correct name of village is Village Nandpur Narka Topa, which falls under Tehsil Bazpur. In the counter affidavit, it is, inter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court only after assessment order was passed, therefore, the benefit of income tax exemption cannot be granted to the petitioner's Unit. 7. I have considered the submission advanced by the learned counsel for the parties and have perused the papers available on record. So far objection raised by the learned Assistant Solicitor General that the Court cannot issue any direction to the Central Government to amend its notification is concerned, I am also of the firm view that no such direction can be issued to the Central Government to amend its notification. First of all, I would like to refer to paragraph nos. 4 & 5 of the judgment passed by the Division Bench of this Court in Writ Petition (M/B) No.628 of 2005, which read as under: "4. Assuming, as has been canvassed before us, that the State of Uttarakhand at the time of furnishing particulars to denote the subject industrial estates, by mistake omitted to include Khasra Nos. 60 (d) and 61 and later on realizing the said mistake, wanted to incorporate the same in the notification dated 10th June 2003, but the fact remains that the request of the State Government has not been acceded to by the Central Government and, accordingly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... try from another only on the basis of their location. Therefore, on the ground of discrimination, as such, there is no scope of interference in the matter. 5. We, accordingly, close the matter, but, however, before doing so, having noted the judgment of this Court dated 3rd March 2005, which has reached finality, we are of the view that the petitioner was entitled to know from the Central Government of the result of the consideration by the Central Government of the representation of the petitioner made pursuant to the said order of this Court and the same, having not yet been received, we ask the Central Government to make the same available to the petitioner within a period of six weeks from the date of service of a copy of this order upon Revenue Secretary, Government of India. We make it absolutely clear that, although there are pleadings to the effect that the petitioner has made substantial expansion in terms of the policy in question, but we have not gone into that aspect of the matter." 8. From the bare perusal, it reveals that the facts of the instant case and the facts of Writ Petition (M/B) No.628 of 2005 are slightly different. In that case, a request was made by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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