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2017 (1) TMI 103 - UTTARAKHAND HIGH COURT

2017 (1) TMI 103 - UTTARAKHAND HIGH COURT - TMI - Benefits 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 mentio .....

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tice 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 m .....

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) P. C. Bisht, Tarun Lakhera, H. M. Bhatia JUDGMENT V. K. Bist, J. Petitioner has approached this Court seeking the following relief: (i) A writ, order or direction in the nature of mandamus directing the respondents to treat the name of Village Nandpur Ka Ropa as occurring in Notification No. 177 of 2004 dated 28th June, 2004 issued by the respondent no 4 (Annexure No. 7 to the writ petition) and or correct the aforesaid as Nandpur Narka Topa instead of Nandpur Ka Ropa and to extend the benefit .....

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fied Khasra numbers of notified villages on the establishment of new industry or on extension of installed capacity, as specified in the section. The petitioner s manufacturing unit is situated in Khasra numbers 3/3/3 and 3/3/1 in village Nandpur Narka Topa, Tehsil Bazpur, District Udham Singh Nagar in the leased premises owned by M/s Continental Seeds and Chemicals Ltd. It is the case of the petitioner that proposal for industrialization of villages and some of their khasra numbers in Tehsil Ba .....

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name of village Nandpur Narka Topa was erroneously written as Nandpur Narka Ropa due to some typing or clerical mistake. It is also the case of the petitioner that name of village Nandpur Narka Ropa , as erroneously mentioned in the proposal forwarded by the District Magistrate, Udham Singh Nagar, is the distorted version of its actual name Nandpur Narka Topa . It is further case of the petitioner that, in the Notification dated 28th June, 2004 at Serial No. 96 under Bajpur Tehsil of Udham Singh .....

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the name and style of Nandpur Ka Ropa and, due to typing mistake, village Nandpur Narka Topa has erroneously been mentioned as Nandpur Ka Ropa in the CBDT notification. The said report was countersigned by the Tehsildar, Bajpur. Thereafter, the petitioner applied for the benefit of income tax exemption under notification; but, the same was denied to it, due to incorrect name of the village. It is the contention of the learned Senior Advocate for the petitioner that there is no fault of the petit .....

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Narka Topa , which was wrongly mentioned in the Notification dated 28.06.2004 as Nandpur Ka Ropa . Further contends that there is no village in the name and style of Nandpur Ka Ropa . Mr. Rakesh Thapliyal, learned Asst. Solicitor General of India appearing for respondent no. 1, submits that in the Notification dated 28.06.2004, names of the villages were recommended by the State Government; if the State Government says that correct name of village is Nandpur Narka Topa instead of Nandpur Ka Rop .....

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Along with the affidavit, copy of the recommendation made by the State Government shall also be annexed. 4. In compliance of the order dated 04.06.2015, the Principal Secretary, Micro, Small & Medium Enterprises, Government of Uttarakhand filed the counter affidavit. In the counter affidavit, it is submitted that, at Tehsil Bazpur, there is no village in the name of Village Nandpur Narka Ropa and, in fact, the correct name of village is Village Nandpur Narka Topa, which falls under Tehsil Ba .....

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ion call for no comment. However, it is submitted that any Khasra no.72/1, 2 Mi, 3Mi of village Nandpur Narka Topa has been included in the notification. 9. That in reply to the contents of para 10 & 11 of the writ petition it is submitted that at Tehsil Bazpur no village in the name of Village Nandpur Narka Ropa in fact the correct name of village is Village Nandpur Narka Topa, which falls under Tehsil Bazpur. 12. That in reply to the contents of para 16 of the writ petition it is submitted .....

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t by the State Government, therefore, there is no question of amendment in the notification. He submitted that there is no averment in this regard that any proposal was sent to the Central Government. He relied on paragraph no. 4 of judgment passed by the Division Bench of this Court in Writ Petition (M/B) No.628 of 2005, wherein the Court has held that the Court cannot issue mandamus asking the Central Government to amend its notification and such direction would be doing something, which the C .....

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the benefit of income tax exemption cannot be granted to the petitioner s Unit. 7. I have considered the submission advanced by the learned counsel for the parties and have perused the papers available on record. So far objection raised by the learned Assistant Solicitor General that the Court cannot issue any direction to the Central Government to amend its notification is concerned, I am also of the firm view that no such direction can be issued to the Central Government to amend its notificat .....

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th June 2003, but the fact remains that the request of the State Government has not been acceded to by the Central Government and, accordingly, the same has not been incorporated in Annexure - II to the notification dated 10th June 2003. It is not the contention of the Central Government that it made a mistake. As would be evident from the judgment of this Court dated 3rd March 2005, the Central Government, though may have had conceded that there had been mistake on the part of the State Governm .....

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rs in the notification dated 10th June 2003, the same would tantamount to expansion of the policy, which the writ Court cannot do. The effect of such direction would be doing something which the Court is not competent to do. In the circumstances, we are constrained to hold that, although it appears to us that Khasra Nos. 60 (d) and 61 were not incorporated in Annexure - II to the notification dated 10th June 2003 for the blunder on the part of the State in furnishing appropriate information to t .....

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s much as the same pertains to a policy decision, the scope of intervention by the judiciary in that regard is absolutely limited. Apart from contending that the action complained of is discriminatory in nature, nothing else has been highlighted in the petition, on the basis whereof the said action can be called in question. In so far as discrimination is concerned, the policy granted benefit to industries situated at one place, but refused to give benefit to industries situated at other places. .....

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nment of the representation of the petitioner made pursuant to the said order of this Court and the same, having not yet been received, we ask the Central Government to make the same available to the petitioner within a period of six weeks from the date of service of a copy of this order upon Revenue Secretary, Government of India. We make it absolutely clear that, although there are pleadings to the effect that the petitioner has made substantial expansion in terms of the policy in question, bu .....

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nt. It appears 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 .....

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