Home Case Index All Cases Customs Customs + HC Customs - 2014 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (10) TMI 837 - HC - CustomsUnits in SEEPZ - Renewal of permission for setting up an industrial unit for development of computer software and services - It is contended that Units shall not require approval under the Special Economic Zones Act, 2005 - Held that:- In the present circumstances and when it is conceded that after five years there is neither a valid letter of approval nor a valid and binding tenancy agreement then, we do not see any legal right in the Petitioners. Their continued occupation and use of the premises will not enable us to exercise our plenary powers and issue prerogative writs. The jurisdiction of this Court under Article 226 of the Constitution of India is extraordinary, discretionary and equitable. The Unit is not eligible for extension of letter of approval based only on their performance but on satisfaction of the other relevant factors such as encouragement to varied industries or Units, the requirement of space so as to accommodate different or distinct nature of activities, making the Zone broad based and truly representative in character by not allowing certain type of Units to set up their business - The Petitioners use and occupation has been termed as unauthorised and illegal. The initial letter of approval expired by its own force in 2001. Thereafter, beyond some correspondence there is nothing emanating from the authorities which would enable the Petitioners to argue and successfully that a letter of approval has been issued in their favour and the lease agreement must therefore follow. In such circumstances, we cannot utilize writ jurisdiction to force the authorities to pass any orders on the representation made by the Petitioners and to extend the letter of approval or to grant any fresh approval. That the authorities have not taken any decision on the pending Applications does not mean that the Petitioners can invoke the principle in Bharat Steel Tubes Ltd. [1988 (5) TMI 335 - SUPREME COURT OF INDIA] either. There the issue was of assessment under Sales Tax Act namely the Punjab General Sales Tax Act, 1948. The returns were filed by the Assessee and those were not processed or assessed and that is how the Supreme Court held that in the absence of any prescribed period of limitation the assessment has to be completed within a reasonable period. This principle cannot be invoked or applied in the present case. - Decided against the petitioners.
|