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2019 (8) TMI 1597 - HC - Indian LawsIndustrial Park Scheme - Automatic Route - condition for utilization for a single industrial unit - On inspection, it is found that petitioner has utilized more than 90% which is in violation of the scheme and the learned counsel justified withdrawal order - non-application of mind - principles of natural justice - HELD THAT:- In these two allotment “Automatic Route” and “Non-automatic Route”, the condition looked 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 When the allotment for “Automatic Route” has been withdrawn and accepted.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 order passed by the learned SingleJudge. The petitioner has not placed any justifiable ground for withdrawal of the scheme allotted under “Non-Automatic Route”. 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. Appeal dismissed.
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