2018 (4) TMI 1222
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....for the Appellant Ms. Minchu Punnoose, Advocate, for the Respondent Per: Sulekha Beevi C.S. The issue arising for consideration in both these appeals being the same they were heard together and are disposed by this common order, 2. The respondent is a non-governmental organization engaged in rehabilitation and house construction work in the Tsunami affected areas in various districts of Tamil....
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.... R. Subramaniyam, AC, appearing on behalf of the Revenue reiterated the grounds of appeal. 4. The Ld. Counsel, Ms. Minchu Punnoose, appearing for the respondent submitted that one of the conditions for availing the benefit of Notification Non 32/2005 was to produce completion Certificate issued by the district Collector. The said Certificate was issued by the district Collector only on 19.07.2007....