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TMI Blog2017 (2) TMI 42X X X X Extracts X X X X X X X X Extracts X X X X ..... ect of the extension for further six years. Thereafter, another alternate prayer is to issue direction to respondent Nos.1 and 2 to consider the petitioner's application for exemption in luxury and sales tax. 3. The above reliefs are founded on the petitioner being a private limited company and set up with an object of establishing and managing hotels, restaurants, cafes, bars etc. The State of Maharashtra introduced a Scheme in the year 1999 styled as New Package Scheme of Incentives for Tourism Projects, 1999. The Government, therefore, issued a Resolution dated 8th July, 1999. According to the petitioner, the object of this Resolution was to make available all fiscal and non fiscal incentives to tourism industry. The further object ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner's case is also covered by the Tourism Incentive Scheme, 1999, under which the petitioner had obtained the registration dated 24th September, 2004. Once that fact and the new Resolution would coincide, all that the petitioner desired was that being a 'B' class tourism unit, it cannot be denied the benefit and in terms of the 2004 Resolution. 6. After setting out how the petitioner being a 'B' class unit requires and very badly the same benefit and exemption, it is prayed that in the legitimate expectation of the petitioner, it was hoped that similar benefits would accrue to 'B' class tourism unit. 7. It is in these circumstances that it is urged by Mr. Borkar appearing for the petitioner that limiting th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... injustice for the simple reason that class 'A' tourism units stand on a completely different footing. The classification was made considering various factors and there is now a policy decision taken. The petitioner is not similarly situate and, therefore, there is no merit in the writ petition and it be dismissed. 11. With the assistance of Mr. Borkar we have perused all the Package Scheme of Incentives for Tourism. On 30th November, 1993, the Package Scheme of Incentives for Tourism 1993, was declared. The Resolution in that behalf states that in order to achieve proper and planned growth of tourism activities in the State and to attract fast growth on priority in the areas with high tourism potential, that Scheme was introduced ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enerate employment opportunities was thus the focal point. This Resolution also contains more or less similar provisions and Annexure A sets out the tourism units. Annexure B sets out the classification of Talukas. What Annexure-B now denotes is that the entire Kolhapur Municipal area is styled as Group 'B' and the benefits are to be admissible for five years. 13. Thereafter, there was a Resolution dated 24th May, 2004, whereunder the benefits and concessions under the new Tourism Policy were extended and from three years to nine years maximum. 14. As far as the impugned Resolution is concerned, what we have found therefrom is that, that is styled as Tourism Encouragement Policy, 1999 and for increasing the benefits which were adm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmitted that any other project not falling in the above categories would be considered subject to being approved by the High Level Committee under the chairmanship of Chief Secretary, Government of Maharashtra. Thus, the classification therein as far as Konkan Division is concerned, namely, Mumbai Suburban District, the entire area is styled as Group 'A'. Thane, it is Group 'B' and Group 'C' and encompassing Navi Mumbai, Thane, Ulhasnagar and Kalyan. In District Raigad, Alibag and Panvel would cover the entire District, except the area in Column No.4. Thus, as far as Pune Division is concerned, Kolhapur Municipal area falls in Group 'B'. Thus, the entire District except the area within Kolhapur Municipal limi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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