Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2019 (8) TMI 1597

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d into by the petitioner under Automatic Route under Section 6(f) of IPS 2002, where an allottee shall not use more than 50% form the allocable area whereas in Non-Automatic Route 90% is reserved for industrial purpose. When the allotment for Automatic Route has been withdrawn and accepted. Without looking into the provisions for allotment of Non-automatic Route and with non application of mind, this appeal has been filed. The sanction made under the Automatic Route and Non-Automatic Route of IPS 2002, is perused. It is found form the Non-Automatic Route which allowed 90% for industrial purpose and 10% for commercial use. When such is the condition and thecompliance by the respondent, we do not find any infirmity in the ord .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Automatic Route . The scheme was approved and permission was granted. Thereafter, he made an application to choose the Non-automatic Route . Inorder to consider his case for allotment for Non-Automatic Route , he surrendered the approved lands Automatic Route , it was accepted by the respondent No.2 and the applications made for Non-Automatic Route was considered and same was allotted as per the order dated 13.04.2006 as per Annexure-H with a condition that the percentage of allocable area earmarked for industrial use is 90%; the percentage of allocable area earmarked for commercial use was 10%and proposed number of industrial units was 3 units . The petitioner has complied the allotment of Non-Automatic Route , as per the order dat .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... utilize more than 50% for a single industrial unit. On inspection, it is found that he has utilized more than 90% which is in violation of the scheme and the learned counsel justified withdrawal order. It is submitted that this fact was placed before the learned Single Judge and the same has not been considered. Accordingly, the order has been set aside. 4. On the other hand, it is submitted, compliance has been made as per the approval of scheme in which the percentage of allocable area itself 90% and commercial purpose 10% into 3 units, when such is the allotment and the respondent have utilized the same in compliance of the same. There is justifiable reasons placed by the petitioner. Under these circumstances, the learned Senior Couns .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ity in the order passed by the learned SingleJudge. The petitioner has not placed any justifiable ground for withdrawal of the scheme allotted under Non-Automatic Route . 8. It is submitted, the respondent/petitioner is entitled to tax benefit under the Non-Automatic Route , then liberty is reserved to the respondent to make necessary application for the tax benefit. In such an event, the same shall be considered by the appellant. This Court vide order dated 16.03.2017, has recorded that the respondent shall be entitled to tax exemption, the same shall be extended to the respondent, in accordance with law. 9. Under these circumstances, the appeal is to be dismissed. Accordingly, the appeal is dismissed. The order passed by the learn .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates