Housing And Land Development … vs The Bangalore Development … on 9 January, 2009

aim the gui;1ei,i1f::”is1x1f{:iE§cg§%d_ as:r;1 “i§;¢; pr{3m£se made by fiic than Chief
E*v§inis£er fer 3E}Q%§ncni af Zéfzti iii:—i§ié’;iJetii§oxzers to the sxteni ~::af Si} acres

far devekznzment §:« f Grcmp”He&3sin:g Pmjaci; after mzgeiiatiuns, peiifianers

‘V ~;>’v.*::r~e iii:fi;iz?r:zAé:.:”i fiurfing {~};é1§féifz.1§er, 1987 itaeif that they wmzld be aiiewtteé

a3i;:*¢;4:’n(§$I§.f autharities in nest respecting {ha assurance beirzg made by

them am} thereby defiaudeé fire gaefiiiencrs 32%-“ha haé evinced irxteresi

my

g£\»*’s:z°e.

2%}

§}i)Sifi’Vf:3’5? to raspect {he affer made ané a}so te heip the State an:iVf:E2;:»
Ceuntry wiwn it was ’31 a fareign exehange crisis anai aiso submfiiééfg
say’ ef the 1″€S})9fl£}61′}I that the resokuiien ggasscrci by the Gevemtfienzi :
agspiicabie in ms: case ef the petiiimzers is; ~:;{v.z1t1jary_’_’ ifs;é’i:j

undertaking. Even ifthe EDA has as power is i’af:a3<£:§_'lba:§3< 3}i9%%::e§i£ 7-

;1c3*es3 it man very Well puysuar the govséfitztrgai ar;é'v.efibiaig fie}
make 521$}: almizneni to respect the terms .g;ene;~é}' méiée 5}:
fiaerrz as is pubiisfzed as? -'_V§.»*'5;::;;".':-e'A.'»f<L31'£;:=*.J*. g.i:i§'.:"rgiyixxg upan the
dacisian in the case sf sf' ;,£¢i' :35 A12? ..

{Z9134} 5 SCC 4’65, i§2_i=¢é§’:;jT3§Q:bmi§f¢é tiiéréiv ‘;§§’~”)$’rE:i’SSGY}:’ esmppel (‘.532

{he z’¢:s§:;3nds;1rzt aufi1érit§esVV_ $36 is-ficr the respcsmiient to make bait
afiotment $31 the g;%:a_stii’éa;_hie–. a?3*d”cafigriwhient to péiitionezfis; as Wei? as {(3

{he EDA arzé E0 ihe’~3 Ei§’,9£’1′.§’Vi?S tbs: efier made 331:3 tha undertaking

‘ cO:; ::g <;at€iizx$e1 represeniing the raspezaziem EDA Sri B V

S}1at3k'atE§x1:afa§;é::£i'_"B.a:§§a éuhsmitted that there is my cstsnisact between the
pésiitienefg' an:i'~Vt§1e"réisp0n{ien£. EDA has :13 peawer £9 make tmfik afiotment

'Aamzs. Féfi3Ii{)¥ii.'3£'S {mghi 'Ea haw submiited 3 mprmenéatésn :0 the

1¥es;§aEn_£i€ni"BDA Weii Within the {sine pursuant 13:) the orders maria in WP

% 'j$s9s.:§39e;29s9 gym: was an Carder passed in the year 1993. But, ihere $3

'dé}a3_,! mi" zwariy iwa manfiig in making a fen-resentaiion, 1'{'i":e reszzriutisn

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31

passed by the EDA apgifias is the nwner of the Rand i.e., to be shared

between tha davelafber and the EDA ané the pa-iitieners are 130i the owners

ef the land, Accardingly, E: is gufimmed that mare is 2:0 rfimficiy ax’aé!V»é.§§i*z

in the petitéesners.

In the light of the argtnneznts advanced, the paint ihai”..§§9bz1EdT M

far consideration is, whether petitianers are entitisd for gffifiliiiv a:§1I:;§§t;~.efiiv 037

Si} aares Qflancifexteni af iand 23 deemed fit by?”Ihéi£;€’§fjc:néIe1;§fi’a2:§ti;»:§ri’i§3s.:

in honeur the affer made by them its haw: ch!

scheme; whethar the assurance ggvetn by the; VZ?*_rt:s:;_30nc1e§1I’ bjg{_iz1a«*jé§ing fhe

as a£:§;ja by: tE1€: 1ii’£€=::’V.{:fV3′:i.:”3f ‘E’>s_Ii§i’1is__1′.e;:* amounts to promissory esiappel

an the respontiani auflr1£::”iti%::<; i:'; the Schema iauncheé far }$'R1s

{mm Kargnataiia.

3 ?+.=’.é.§’a§g” case citad supra, referring It: the prinzzipie 9?

Z pr0m£s3;:§ry eséfipfiéiig me Apex Caurt an {he represantatizin made by the

-‘«._:g{;vemm¢fi1.Vi;i1~ a manner dahars tha Rules, has held that when mice the

‘ és§urancé_«was givan necessarily it was is he implemzznted. in the case an

V’ argued by the pctitionczrs’ munsel, an the representatien given by

°£he petiiieners, the rmgonderziz authcrrities are ahown no: is haw taken

inm :2′.-onsidezratien the schame launched by them inciuding the assurance

given bt-5 ‘£116 than Cfhierf Virinistef and aim have net given 3:: ogapornlnity sf

ARK

parsenai hearing {-9 them. Accardingkv, it is wntended by the petitiomts’

assume} {ha {ha primziple 0f prentisscxry astoppe} operates ”

gmxemment sspeaziafijqz in View 6f the scheme laurzched by Eliéfrz . V’

the NRE; from Kamataka ms aaccpt the §nvi£a§.ie~;1.an{i afiiée t§i1é’TéV$su§?an.§:{;:

given by the ihen Chéafkfinisier,

Armexure A is the Ernucizzlre iray rs:s§poni€§é:1;:_ ii is
clearly skated ‘Wsicoms: tea» mat ii is siated
the EDA has taken up hanging ‘sgti’2r§r_;;¢s d1F$”‘:§.é§f:–.fV:r;:a§ncing basis as
3330 gviih éhe assi.~§”1:aLr’£i§:;2:V:. A::’§L’5.”i;=€””‘:i'(:z§1″‘-;”i’i’.€;¥I’i3.i3f1 areas are
earmarked niragétgr ficusmg sazhemeswand 3130 far
midéie ané 1«:x:§§&>j2z’ca;;r:e f;1§'<*:»}"§}}A::–. stated that the main zfimclien 0f

the BSA 3%}; £3131: 0réi;§7'<3§fferi1é.§ sifas am} scrrxrices R3 the peepic and

£105? in 'fhi§ :'£.-gvard; nine schéhiés have been samzticnad by that gevarmtneni

z{1xfez*§ng »df'..5?E{3 acres of land costing about £85 cmras. Few

= more.'sa}{émes.3:'%;L: cleared by the gs-verrzrnent e;m»*ez*ing ahauf 6208

aérgzs and zzogifizg ahaut 32.4398 crates. Accoréing is this BEA? HER

4La:ymA1t; W35 ens such scheme sanzsiitmed by the govemmeni Wimreiri

'aétquAi'::j1iof: was in the final stage, possesgirzn of ihe iand weak! be taken

" May June 198? adjacent in Koramangaia and the area aovers abcsui

fifii} auras 3:15 tbs eater ring mad passes {hr-augh ii ané {he BEA has

earmarked 328 acres fizz" in {his L.aj;guE berdaring the ring road, facing

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13

3 iake an the western side and arterial roaés on the three; sides and it

is 19 kms fram the Airpwzxi and 15 Kms from ‘Jidhana Snudha. léii

ofiand is ta be éevelagcé fer ¥’€§Si€§$1’iiiaI’1lS6 ef from Kar:§a:faka:«T h’ ‘ V’

area 63: markeé for Givia: amenifieaé etc. and the__E£>A ha3_’ais0 ‘é£1*.é§s»11.i1p_’aVV

ientative pian. “fhe estafilished gangs of NRES iffmzasi 7

éirected E9 centaci thfi Chairrnan or the *’L 951nmissié:;.+m” {if fihils
regard giving a1: details (sf flzeir membéfshfip -gnd the .t%cfihnie§a} and
finamtiai resoitrcfis avaiiable for pr(>jectg;.V ”

MBDA thatii:h,is_ 1 ;§§§::fes_§’i7VEax:£i: t%;’z’§}:1I§ be develapeii for residsntial use
sf NRIS fi*o1zfi”§5§a:*nata§;a,_.”zT3:iev deveiogacéi tentative pian four

ferrnatienf>f7.ahn1:t4″i?Z§vsite$”ef.iirB SQ ii’. and 393 siies ef 6% 3 99 fi with

neéziissarfz <3;iVi:o.am$1git£¢s. «It"is"'3lso expressed that it-aseé an the actuaé use

di"At}1e' '::s-§E}'1e¢:r4 pmjects maid be taken by the BDA. it is

' VV fi:rfi1ef'¢§§§ressfe;i '§h3§T::ir1 case the NRIS frem Kamataica coma: fcxrwarzi in

égrrgups a;:d..vs}es§2i is develop the fifliifét area basxsd an their awn mtai

«EDA will age: 311 necessary assistance pmviding the Ii-£}'I'.'fi"lS «sf

siipulated by the BDA. In case any such ezredibfie gxaaups are

""féfthc0m§ng, the EDA wouid undertake: "£0 develop the am themselves

as sites and service scheme wgather with hanging schame.

Llxly

34

At azmexure B 0118 uf the representative 91′ the Heusing 3: Land

I3e*2:<~:lopmen£' Corparation who is fmm Katnataka anti immigrated irftiexs
year 1937, has requesieé the Chief Minisier far ailoimem
group housing far 'N353 on 22.?.1937 whersin it is expressed V
deiiberaiion with ths NR1 categfiry pesple and @255 he ;

is scope far dexeiepment ref insiusnies in isiarruafézlga Zinikdrixfing’ :;ag:x%ii§i’~, ‘

eutiay fmm ceuiside it: fareign ex::hange.._ ‘Filfihfif, ii?c’h&8 57s:p1″éS§é{3″fgiéét
having Visiied sm:zara§ fcvreign cgtmfries ;ins:i{“ei_f’e2<i_:;g .t»:;§ égfisesé in
Kamataka, {hey have faced a mags? pgééaierfi f0:*""r§i£1:f§1 -fif ihe NRES i.c::.,

nor:~avai}a'b.iIity sf suéiaiéie accorru'n;;&}arién héy.:s¢$.i'.3$i$es and proper

envimnmenifias f?9£i:e:ivVn:;fi2§;er'«Q»f"E¥_RF.s :23: t0 return back far iack ef
baséc necessities; iflze su§:a%§ié[ %t:fi:£3@ §§%.:%§ anti hsuses 313:3 ma! aha}; 'W6I"’§:::i”:§ is the keéter sent by the Cfimméssioner far EBA

‘ é5i?r§§3i::g thzitfl’ Si} acres af land in {me biack is air: avafiable amii 551$}: ES

§_§cres”‘s*%é’$ ‘éizaiiahie in H2:-nnur Bsliary I :22: II Stage: in ring mad in zseveral

.’,é_,jé,1’r:x;=«;:>-‘y’ numbers and the p$¥§Ei£)1’i$:”:’}”$ ware directed ii} deposii Rs} ésmre in

faireign atsrrenejg’ tctwards the cast af 3123 Iané. Ai Zifliéfi-Xilffi D ayxmher

AW

iefler was sent 01: 29.3.1938 expressing £313: the 33.33%. is c1eafi1}g.__§§a@.

tksvciepmeni plan In an exient «sf 1% acres.

Fufiher it is notizzeii in similar cireumstanees i12″A«’.__W13.’:’T3:39:”‘.=’A-

3396:1989 fiéed by me petitianers eariim; giaig’ {§’é’*’§1f”€”.4§’iEiS:_..;i:§;’If’#;%4§*;’3{V3V rial’:

respemiezit authority is congider the case ef tiie. péi?’-.’.i€7if}iT§$f§;”£21vA?;E1§V§ighf .€3’f: “‘

the gnvemment Grder {fated 17.31.i9£3S_V:ii’»..i_t £3 i§:.__:}aww;:’§’:d
liberty was reserved is apprtaaeh this Court. §a:i’va_i&E§r siagcéy -i§\f”A3i’lV§”§£i{.§’§z”€31’§§§3
decision was taken by {he re3pk:mr;}et1i. L :3£i%;>’éi!*1i’4S’r_§§1:1;£fu1fe, getiiiancrs are:

befcsre {his Ccourt expresaixzg fi:¢ir”rg;<ieizafice_f:3r hézf:.~;én.si§eration 12$" their

grievances zhjsr the fesfigndefit aathsritias. –

.»<X1s:i1s;:u%._;g :'.»:.. &f g*4&1 <.'.£)iiI1:'§€E fer the 1*' raspnnéieni E113?

» ,there is» aeéfiraci aI§é£':h3£_ has no pawer to make bulk aficetrnfint {sf

flit} ;£(:r€*2s_, ihe iwochmc isauefi by the 13' respexzcieni at annexiirsc ciearly

ex§§::e§§$$§« '£§u1'¢i7V"'_'V.i'§3§§=':;. 4'–7 inviting ESERIS in make iI"W€StEl'i€."f1f, :9 came and

V seitie 333% ir:"I<.;a::iét3i<a. 0f cuurse fmm ihfi severa} annaxures to which I

"—?;a.fs:z'r§d €23 fhe €3€)U§'S€ 0?? my Grstier, it appears them is correspeniiense

hseiwcen the parties pursuant is $36; brochure issued. Apart

4' 4.:%if..0:!."'.'s% that, there was aésfi art asssuranaze given by the then Chief Minister

" «find there is a spscifgc siatemeni being pufiiished by way 0%' hrechtsre

idsntifying abeut 3313 acres cf {and far gettiemerai vaf §\ERIs from Karnamka.

36

Of course the EDA cauid not be hax-éng any power is aiiot S9 aaraa of

iarid can its own. However, having regard in the Scheme: Ia:2:1<:§1'e<§:*b:sT,-f

i§}E:fi'L it is undcfsiood and clear ihai When 91:86 such a hfié .

hunched necessariiy if cams! be without themiprior 'hi? the

government L3,, to say: when that EDA has cézme {mt jvir§fi*:1,z.1.' :3 A'

Em with the prim appmvai ef the gm'::;fr2rne:§i._afii3 if e:i:: c$s §and Eis V

required to be aIlotted_, than what is fer téifi reépofigient is;
its recemmend the case of thus gi§;we;i';1tnentf2"'3AArééprI$;1L§a_vV.V”;’3¥j:£” igiflnteniion af £116

respanzierzi is that 9133′}: ‘wigéit ihése fig £I’§’1.:~’:fi’i’§a”Z1§f”‘I!~§:_3’f}*I.i€?’3_’_’VtVV§i8 Se-lf”ti::ve1n9:n2*nt

gchemg, with the a§AiEé¢i2:7e_¢V§§’ith gush _’-.2: prqieczéfscheme is viabic. But
the fact rcrnaiizsg ti’:-at thc.VséIé§3xné”ia_!giiiaiied by the 1″ resporzdcni EDA aw.

earl}: as ig .i1,§1€ y’eéf €{:» attx;ii§:t and invite Z\?RIs ta came and setfle

Sack ar’2;1.i’e i1weszAibreigi§i e”§:éf:§nge which was very much £13 need men.

‘Vpi;:x9sz34é2;t_Vtés..th:e same, foreig’t._[exchange amounting to R5112

‘ V’ ~ Iakhs in at the relevant paint of time £5 sa§d is have been

‘ tiwested Wi¥i§}13acc=(}rding to the petitieners, $3., at the iime vi’ {fling afthe

,;L¢;;si§gi; aswonh R545 iakhs.

V ‘Tiié is’ respondent has 3130 not mafia clear in thc: schmne as regarés

V’:’rasr¢:<*€:i;1g abeut };l{) acres ef Lam} in HSR~Layout far the E\T%,Is arr

A eléewhere- It is aisa amt made clear byfiie alfihflfiiiéfi that the en§i;:'e iané

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is either utilisaci or net availahie. Hawever, in the etircumsiancesg if I10

acres of iand is said to be net fuliy utfiised far the puzpesa of prm'i<§§ 1:Hg.

house sites to 1'~ER_¥s,, rze staismeni has 3130 been made by the EDA; _,_ .

What actien has been taken ta launch :22: pmjesxi is accemm¢§i;§é:c–

in henaur af their puiziishing the scheme. In bé 'situation; §t _.is'–:_;3. 'V

presumed 3131 unéer ihe sahema sa launchedfi sufi'L;_§.é§tz.r;_ land was :10: rnaakf:

availabie tea} the pefiéionerrs or is same gersezzs €~"hG_ _£b:9§ne5Wan
association and iauncheci the e0mp;n2.}; in Vf§':'E':' a:%_faéVUf_ihe Empciiiiténar to
came with a pw_iec¥ and aim wi§§{ie;a:'r:7 :ieve3.c+p the lay

out on sueh £)ff¢3fing'a§l{f=ifI1§fii £1-)'?'"1Vé£ié' ?§'i¢.;Vf';;E§ntV~of~":A5V{} acres. Having

regarti £0 Eh; eariief 'Vinafizt hy {he §'=r:=sp{mden'i' auihariiies
pursuant to t§:e';$g;-héme ieaunéféegé 5:53 izavjxgg aaceptsd ihe amount E3-

the tune c;§..Rs':2"'}a1;%:s' age year 1937 itself; it was fa; the

:.':'ré§pond:eEn.tAiauiizzariiyto take VéI§M1:Ssaiti\=*e sieps to cempiy with the premise

made £2 zhvai; so-operati-:}n and assistance, after hcayisig tire

' V' _ V , Vpe£iii01é:*ré"p0sigiy9e§j;%_:a§ me such opportunity was given to timm 331% to £3192

*~..__s££;i:_s ta ide12tif}*;_ '£123 piace fclmd (30f[V6I}i€fli in the izuiesest of the KRIS

'§,z;§¢V. i;§;:é;;{1« ta fiefiie back in indiaxlslamaiaka and make use ef their

iniéesfixzenfs in deveiopirzg the area in particuiar and Siam in génerai.

~ This view' ef mine is mainiy because 01" the fact mat 'the W;'«£"_\j'

ékfixeme Eautizzheé by $11: reszmnéeni has made the Qfiiififififif anti suzzh ether

sinajiatéy gflaced persons £0 came f€)fW3§'d ii) setfl: 'hack in fi1{§:"§…a:_:§£i "

invest mane}; in terms (Lrf iioreign exsiaangfi in the cciuxztry fizz' éayeiogiizzéfit "

Gf industries as aisa is aswmmodate the pet§i':tii§¢:':: as 'per.;£}:.§';§r0misé«' '

made.

Farflzsr, an the point af .deia}–= xg::2,>Lt;zVV?§%:2%¢ss;e£§»..j’bj;’ !;§xé’ *ms;3Q:;den£”s
mange} with regard it; 3;3proac¥V1ifig;i})yi.s e;§.i€iVi§:,f:x*,,:’»«Vi£rigargued by the
petitioners’ counsei fi2a£._v’!i1f: me;:”:¢r.~t..t}§i:¥ by the
then Chief u{§ijf’;§2}=’ ihe respimdsnt
Authnrity, petitifinézfgg seeking aiiotmerat
ef Iané ffif flsatéé by the BDA. No positive
steps were ialgéxtt fie is heed is the request cnf the

petitioners.’ thai ééiatfiv ef.a}faifs, élfixough there is same deiay, i£ appears

n:j;~i’_fataAI and ii wiiiizai take away the right ii} ahafiengc the

a¢€icnn’:e:g rissgfifirfitiéa-wit mzthnrity to extend the remedy.

case citefi supra, referring in the fact sittzaticm

sfiwrein 113$ zffiépandent Nesiie Campariy Wera manufacturing varéons miik

Vpr§;»§:iué£s’T iryfizei} factories in Punjab Siam Exaxzing putchascé the milk ffom

K milk Area cencemed. As registered deafiefs under She Pzmjab GS?”

?{éf’€§;Céy haé been paying purchase tax an miik in terms 01′ 3.4 B 9%’ the

V iii! 31.3.1996. 021 26.2.3966 {ha €3hie:f?v=1ini5Ier {}fF*t::’zia%: deflated in

$3,-I-‘

3 State Lezvel fimction of flair}; farmers ihaé the Staie Gevemment
aimlisheé purchasaé tax {:21 miik and miék prefix:-zzis in $16 Sta€a:.~«~~–.;fi::V;§§f__’__L: A’
declaration was Wide}? pubiished in the news papers. Again ‘
speech: fer ihe year 1996-91 raaffinning the sai£i:’Jdé”{é1ér’a§i;}1″‘s of’.;
Minister, tbs Finance Minister sfated £313: sugh ex:;i17.p{:¢;:} A.s’:sroul»{lv,3:=.;A:r.51s:t ihév ‘

mills; pmducers am} milk £€»~9p€f3tiv§5; L:’&*~ ‘icy

axmouncettncnt; the Financial {‘::2::1.missicg:2er§f;”fis’t$ a rfizétrza. vsfited
24.5.1996 to ‘ihe Exeise and Taxatiérs Mi_?:a_<::3m;31iance,
issued 3 aircular da£eé I84._;'f-5-; Q96 i§2£i:h3%ifig comzemed
fizaf the gevergxrneat on milk. The
represeniatives Eff 213:: A%§§é'3;3é.;x::i%1'1vf»¢:;:§%f3an.:cs-'svere aisa irxfiarrned sf Eha
wntenis sf that 'Ci'§.{$'i:i.i3{. ' ix: 3 meeting halt} under ihe
Chairmanshig of 3§91ifi§ste;'an£:i attended by the Eiinanae Esziinisterfi
Tészgtéon 'V§f§if1missian.er and various finamziai

C0nrézis3i:}nefs,"dézsis§1a9n it) aheiigh purchase tax or: mfi}: was

L""–re:%tarated' it :§za»§:§:iij§:ciV;ded is issue: a fbmxai neiificafian sh(:2rz!}»'. {)3}
iV:9.9652='£.'f."§ £313 Finance Minister atmmznce-6 that the Gevemmeni

': fax en miik. E26 Fizaance £}epar%rx2eni fennaiiy approvsd the

A' ' ?p:r£3__:pTi;§éal' };%§"t§e Admin§stra%ive Bepartmen: is ahcaiish pumhase £32: an zrzfii;

V V "'-v3AI}'€'§"?:';é;<:!j:(313n$ii stsf Ministers gave its fauna; appmwi to the éscisim-1 aé is»

ffieeting an 2l.8.£9S36. Cconsequenfiy, the respmzdené §m£3k pmduaers éifi

riot payd me ptircizase tax for the perécsé 3.;-H996 is 4.6.199? anfii f§'1é:':'s'

W

part: was cieariy stazeii in the return fer the :'y"§3.f E996-9?'. T226'

autherities did nevi reject ihr: retums. Aatezerdirrg in the raspcénxsjéiats .%%§§é;"

bexzefit resulting from the: exemptiszm was passed ;or:~b§:_ ihem'

farmers. Thfi aypsiiam State Gcgswmmenf did n9€":.{ieI§§%;' i}~";éss1i':%c§$ 7 A

¥;he__ and vi' the year 3996-91 it rather pub3§$}::§¥ aéxs;:§;i"$is'rs1"r:ent;E%V: 'c i$:;:1n.%;;g

azradit far having abvafisheci purchase tax on Fpr uféméi en
45.1997, in the minutes of 3 meesigjni' 5:155 :ax:;nis:a:~§ was
azrypticaliy recarded fiiai thgV§iecisienVV§g:'$§3§)i$}iV 'fir: miflc was
Iifli acceiiied. €3V fsf’ piirchase tax for $15

whale sf the yézgr ‘7fiI%i€{éS;’.:s%€jii1eSi$i;iS~’ than filed 3 number cf svrié
petitians itseiiara «EL £i%£::§t:z%;n4’4:i1a1iez3ging the demané an the
greund that ggvet%§n:%§f hgé to abalish purchase :32: an milk
figitiie qiiegiian estspyed fmm contenéing :9 {he

€OI}f’i;A3~.”.’_f_e’V,VV ._TV}$¢ ‘{i4VT§<xi::.t;t"_:E1ei<i that the resprondszms herein irsaé acted 0::

'–=§§*ze repraseafaiian. maid act he asked tar pay purchase "£33: W.€.f.

~ :l..«$,Ii3..96 but Wsguié'. be liable after the decisian Bf me Gazwernmeni for ihe

_'_ si1hS"»:.;9s.;.'j1:e§;}:tLfizriafi $.61 from 4.6.1997. The State Gcmsmment than filed

V. 1 appeals.

The appaliani mrztended thaé there amid he ms» astappei against the:

S xaiamte and simte no nofifmaéion had ‘been issued as fa-quired by the ?un3Ta%’s

W”

{EST Act, 1948,, the 2′:-sgzondents couid not refuge ta pay the tax on the
psincigak ef prmnissery estappal, Accorfiing is file appeiéant the decision

not to abaiish gurchase tax on milk had been faker: in pubiic irzierest;

Dismissing me appeals the Suprame Court haki in viesv vzfif’ .’

31, 3:3 and 3:) A ofthe ?un_§a¥:: GS”? A23, 1943, the State ~

the power in exempt er abniish rniik as a ta;3:_ab}:>_ };:amr:1é§5ii*_’\’_=*;: 1 ‘:vT§1 s3re v.2gas= _

nathing in iaw which pmhibized it fmm doiéig 565′.” j f§?f€%’?€”§3§i{‘3.

exempt miik was maéfi by persmzs v£’iics«.}1a£i t1i’e-pfiwar ‘£§:>’:’i’r}é.;:;i:*;z_3§;c:t:.”:t3 the

rerpresentaiian, Sf marge, the Gm*emmaifi= fiat-.139′: reiff on T3 lraprésematien

mafia xviivhoui ;%*ii%;”ih§’: pracefiure prescribaii by the reisvant
staixzie, bufa 21″:-izén ‘c.nx’npei the gewmmem {Q «:19 so if the

faetcars _necesséiT;: Vi’a;zr_fau§i;ii1V:g”a pasta of pmméasory esteppfl are

~ . ,<gs1:ab.Z:i_Si:he£$.__L V. Site}: 3 §é%o'§se3iti'en wauié net fa?! fez}! of 011:' wnstituzie-ma}

V * Sciafirhez. anti §§'ui*§§i<;:A i§r;§;e:*est.

“fin 5.235% at: hand, it is seen, there is no: deniai sf fire fat; that ihe

.f§im;C’h§ei;’Z$finésier has some out with 3 specéai saheme far ‘NR1? as is 3133

. fefiétécai in that bmchure ai annexure A pursuant to which Ehe petititzantzrg

M §C§.;’,§.’.r”:fi 335$ dfiposiiefi Rs.}’2 iakhs at that ralwani pain: cf firm: fiméixg 198′?

v Vitsfiif. Of ceurse there wezaié he iimita£it:an tr; the 1″ regpsondeni H3 ac: an

its awn ta grant iatzd czfmcare than 5 acres, Hawfizezg it is pcmissihie fix’

W.

22

éha Govarnment tr; taim 3 decisien to pmvide .1a3*zd :”3″t::r and 3E:>m*e:..§”a;,:–‘ré::&$

and as is mmmiticd by’ them, iii) acms £5 said ta have been ea3*.’i};’3:41:§:€¥_ifé.;r.~V

EERIS. What is being saughi by the pa-iititmers herein is. ~§;.t;::’a:t§£”a.f ewes

0f lanai in the area idsnfifieé. As is nnticlsd, 93113;’ :.I’8″-__3{fi”§S’–{Bf’iiizfig jig T

avaikfblc in me: chuzzk and not the entire $3-zient kg;-f 59 acres, -‘I331 thfis ‘regégrd;

if any {fiber iand suitable tor; the §}€Ei¥I’i’t.;?3i”t%:f’?S’ has tar:-V”¥§r.;’_: the
respimdexzt Z§I}’EhGfii’§€S i{lCfil{1ii’:1g.._fi’:6 “‘i§3i h0n§§1i%”pmnfls€
made by than’: is fshe E\ER}s. iaunched and :0
lack cf cammitxnegfz 3%$€$0riii€$3 the scheme

has, 119% ‘seen g’i%€1¥ia::zéE;::*ai€;:iV :§1;2}§:3’S~§§11:§§VV”.3§,_”€f the rat neg: axf {ha

petiiiansrsi. T§§{3V§.i§,.§3′”1′..i3§:;ffWs§§’§3h§’E;€:€%{)§1}.§§£)§’!S are passed by iha gavzémmssnt
iaunazhing uztioias ssizamzés’ Vfei-ééiveizépnzentg nezznefixeless fhfifé ig aiw a

sc§1emeAviauncha{i”c:;§? rr:a;fi’:»:i1:g*.iE2é” iami #3272′ Nkls :0 at: cxtzéni cf 11%) aeres.

‘V V’ “If su::§’im~;gL,fis axgaiiahié’ fiw”same maid 39¢ aiimriad $0 the pazziiéiczeraers or if

V5s_uL’h }3;2:r_i i’$,:§o::4é:2ga5ii’313§e: it is far the reapcmiient aufizsritias to pi>3i£iw1y

take Vfifiéps 5:} such iand eisewhers and afier hearing {ha

peti§ienez.’s; ‘i¥_fl(}’i Eané as: saeught far in $335 V§€i{li§}” whisk is rczastyrzakijs

for the petitions:-rs, eszmtr-:ar_\;’ dacision woufid send bad signgis

‘ t%:€¢:’ehj«’ discaumging mixer f}t’.i’S()I”£S simiiariy simaia ta e:<3me fi}?'§='«'"a§fi Est:

" §e <3si €226 es::0mm}~; name and farna $9 the Séate, {gxhezwése aisa it am€;un$s

in tasia} éiaregaré is the gckeme lamzazhed giwirag wiée pu%;ii::§ty.

W

in.)
M)

In the circumstancea as a matter ef presmissory asioppei as»

by the Apex Cam in Nestia I.ndia's: saw, it is for t}1e:§V_ff%é$;§i¥::d¢§3£-'. _

authorities to censider the case of the pefiiéeners pesi€'iv::§j;~,V s5éz.éa:§1§:;'; :1

reasonabie time, identify the iané anti tea aiiafithe i'r4i~TT»a<$e;;+;.:'1'a:1a'1§1<:=:;'=v:*§;i!%:: .«

iaw.

Petitigm is aceardingijz, afiewed.