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LPA/73/2001 3/ 3 JUDGMENT
IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
LETTERS
PATENT APPEAL No. 73 of 2001
In
SPECIAL
CIVIL APPLICATION No. 9585 of 1999
With
CIVIL
APPLICATION No. 1355 of 2001
In
LETTERS PATENT
APPEAL No. 73 of 2001
For
Approval and Signature:
HONOURABLE
MR.JUSTICE BHAGWATI PRASAD
HONOURABLE
MR.JUSTICE S.R.BRAHMBHATT
=========================================================
1
Whether
Reporters of Local Papers may be allowed to see the judgment ?
2
To
be referred to the Reporter or not ?
3
Whether
their Lordships wish to see the fair copy of the judgment ?
4
Whether
this case involves a substantial question of law as to the
interpretation of the constitution of India, 1950 or any order
made thereunder ?
5
Whether
it is to be circulated to the civil judge ?
=========================================================
NEBROS
PHARMACEUTICALS PVT LTD - Appellant
Versus
STATE
OF GUJARAT & 3 - Respondents
=========================================================
Appearance :
MR
BD KARIA for Appellant: 1,
MR PD BHATE AGP for
Respondents : 1 - 2.
MS SEJAL K MANDAVIA for Respondents : 1,3 -
4.
=========================================================
CORAM
:
HONOURABLE
MR.JUSTICE BHAGWATI PRASAD
and
HONOURABLE
MR.JUSTICE S.R.BRAHMBHATT
Date
: 07/08/2008
COMMON
ORAL JUDGMENT
(Per
: HONOURABLE MR.JUSTICE BHAGWATI PRASAD)
Heard
learned counsel for the parties.
The
case as set out in the Special Civil Application was that the
petitioner has purchased the sick unit. In the sick unit a huge
amount of money was invested by petitioner. Therefore, his unit
should be considered to be a new unit because he was operating it as
new owner. He led to us the Circular of the Government dated 18th
April, 1961, which provides for exemption. In this circular, it has
been clearly stated under what circumstances the units would be
considered as New Industries. In para-5 of the Circular reads as
under:
?SPara-5 : The expansion :
Any expansion shall for the purpose of exemption of Octroi be deemed
to be new Industry to the extent of expansion only. No exemption
shall be given for the replacement of machinery, overhaulting extent
of the existing industry.??
The
case of the petitioner is that he has purchased the said sick unit,
then did expansion.
The
said unit does not come within the ambit of definition of new unit
of the circular dated 18th April, 1961. This circular
dated 18th April, 1961 provides that the exemption is to
be granted to the new industries only and not to the old industries
or industries already established. In clause 5, it also provides
exemption for expansion.
No
case was made out by the appellant-petitioner for any expansion. The
principle case set out by counsel for the petitioner was for New
Industry, it was negatived by the learned Single Judge. That being
the position, we do not consider any interference is called for as
the case of the petitioner would not fall under the circular of the
Government dated 18th April, 1961. It was not a New
Industry at all. It was an unit, where expansion took place, was not
pleaded before the authorities and even in the writ petition. Thus
it is evident, this case of expansion was not initially set up, only
prayer was in the shape of new unit.
We
do not think any relief can be granted. Accordingly, the appeal
deserves no merit. No interference is warranted in the order of the
learned Single Judge. Letters Patent Appeal is accordingly
dismissed. Interim relief stands vacated.
In
view of the order passed in Letters Patent Appeal, Civil Application
is disposed of accordingly.
[
BHAGWATI PRASAD, J.]
[
S.R. BRAHMBHATT, J.]
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