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2017 (1) TMI 103 - HC - Income TaxBenefits of tax holiday under Section 80 IC - incorrect name of the village - the name of village “Nandpur Narka Topa” was erroneously written as “Nandpur Narka Ropa” due to some typing or clerical mistake - correction of name in the notification - Held that:- Due to some mistake committed by someone in the district level itself at the time of sending of the proposal, the name of village, within which petitioner’s Unit is situated, was not mentioned correctly and incorrect name was mentioned and, due to this reason, the petitioner’s Unit could not get the benefit of that notification. The question is whether any injustice, which is caused to the party by some wrong action of the government official, should be permitted to continue on the technical ground? My answer to this query is no. The law is made to give justice to all. In my view, this Court, under Article 226 of the Constitution of India, can pass appropriate order for giving justice to the aggrieved party. The Principal Secretary Micro, Small & Medium Enterprises, Government of Uttarakhand, in her counter affidavit, has, in clear words, written that the actual name of the village is “Village Nandpur Narka Topa” and there is no village in the name of “Village Nandpur Narka Ropa” in Tehsil Bazpur. The mistake was certainly committed by some official working in the revenue department of district Udham Singh Nagar. The petitioner cannot be held responsible for that mistake. Considering all the those facts mentioned herein above and also considering the statement given by the learned Assistant Solicitor General for Union of India on 04.06.2015 that appropriate decision correcting name of the village can be taken.
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