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2017 (1) TMI 139 - HC - CustomsMaintainability of petition - grant of interim relief - conversion tax - development of SEZ - whether the demand for the payment of Conversion Tax under Section 67A of the Gujarat Land Revenue Code, 1879 (“the Code”), made by the respondent State Government upon the petitioner in relation to lands allotted to it for the purpose of developing a Special Economic Zone (“SEZ”) is legally justified or contrary to the provisions of Section 67A of the Code, or not? Held that: - Emphasis has been laid upon the judgment of the Supreme Court in Siliguri Municipality And Others v. Amalendu Das And Others [1984 (1) TMI 63 - SUPREME Court] where it has been stated that it is only in exceptional cases that an interlocutory order for the recovery of tax should be stayed. As pointed out by the learned Senior counsel for the petitioner, in this judgment, the Supreme Court was dealing with the constitutional validity of the provision whereby tax was levied - In the present case, the petitioner has raised a question regarding the very legality and validity of the levy of conversion tax under the provisions of Section 67A of the Code. It falls for the determination of the Court whether the requirements of the said provision, in order to constitute the taxable event, has occurred at all, in the case of the petitioner - petitioner has succeeded in establishing a good primafacie case for the admission of the petition and the grant of interim relief. By way of interim relief, the respondents are restrained from recovering conversion tax from the petitioner till the final decision of the petition - petition allowed - decided in favor of petitioner.
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