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TMI Blog2017 (2) TMI 42X X X X Extracts X X X X X X X X Extracts X X X X ..... 1993. The new Tourism Policy was thus the triggering point and that is how the State decided to notify its Package Scheme of Incentives. The petitioner's request for conversion also cannot be considered as these two schemes are separate and their features are not identical. Similar is the position with regard to their application - when there is a valid explanation placed on record for the classification or distinction that is made and it entirely being a policy decision, we see no reason to grant any relief to the petitioner - petition dismissed - decided against petitioner. - Writ Petition No. 2205 of 2007 - - - Dated:- 17-1-2017 - S. C. Dharmadhikari And B. P. Colabawalla, JJ. Mr. Amit Borkar for the Petitioner Ms. Aparna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gly, the registration to that effect was granted on 29th January, 2000 / 1st June, 2004. The petitioner admittedly holds, controls and manages a tourism unit in 'B' class category. The registration, therefore, enabled the petitioner to claim exemption from paying sales tax on the manufactured goods and liquor as per the Bombay Sales Tax Act, 1959 and luxury tax as per the provisions of The Maharashtra Tax on Luxuries Act, 1987. The exemption is valid from 1st January, 2000 to 31st December, 2006 for seven years. The exemption, therefore, from sales tax and luxury tax is as per the details set out in paragraph 5 of the petition. There is, of course, an outer limit or ceiling. The petitioner relies upon Annexure-A which is a copy of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... March, 2006, copy of which is Annexure-C to the petition is relied upon. The clarification was also sought by the petitioner vide Annexure-D. However, finding no response, it is urged that this Court may be pleased to grant a declaration and in terms of the prayers of this petition. 9. There is an affidavit-in-reply filed by the second respondent to this petition and which states that it is true that Tourism Incentive Scheme was framed in the year 1993 and its salient features are those which are set out in this affidavit-inreply. Thereafter, a New Package Scheme of Incentives for Tourism Project, 1999, is referred with all the details. 10. With regard to the 2004 Resolution it is stated that it is the petitioner who applied for regis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re some vital definitions so as to explain the criteria of eligibility and elaborate it further. Equally the incentives are set out in paragraph 5 of the Government Resolution. The identification by the State in terms of Annexure-A is based on those special tourism areas which have been identified as such by the Government of India. Then, Annexure-B sets out the areas identified as special tourism areas by the State Government, one of which is Panhala Taluka, Kolhapur District. Then Annexure-C classifies the Talukas. The group B Talukas which are set out in Pune Division refer to the Kolhapur District, Karveer, Shirol. Thereafter, there are details in Annexure-D of the incentives and the period etc. 12. The New Tourism Policy, 1999, whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e new Resolution is concerned and which is challenged now in this petition, the petitioner complains that this Resolution and copy of which is to be found at page 76-A of the paper-book does not apply to it. The petitioner would read Annexure-A of the Package Scheme of Incentives, 1999, to submit that the extension in the period would accrue to the benefit of the tourism units in class 'A' and in that regard, our attention is invited to Annexure- A of the Government Resolution dated 8th July, 1999. These Annexures state that the hotel projects should have facilities expected of the Establishments in one to five star category or non star category according to the guidelines of the Department of Tourism. The hotels of the Department o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urban District is treated as Group 'A' area and that is how the plea of discrimination is raised. 15. We have not found any comparable material and which would enable us to hold that there is complete parity or equality insofar as this classification is concerned. The classification is thus not based on any intelligible differentia, but is entirely arbitrary and illusory has to be elaborated. That has not been elaborated by bringing factual materials. That would refer to the location, the peculiar factors and the tourist areas. It is explained in the affidavit-in-reply that the classification is not discriminatory, but made considering various factors. There is a policy decision taken. The units were categorized on the basis of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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