{"id":149716,"date":"2009-09-03T00:00:00","date_gmt":"2009-09-02T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-polymoon-irrigation-vs-d-l-s-c-ors-on-3-september-2009"},"modified":"2018-08-07T15:48:03","modified_gmt":"2018-08-07T10:18:03","slug":"ms-polymoon-irrigation-vs-d-l-s-c-ors-on-3-september-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-polymoon-irrigation-vs-d-l-s-c-ors-on-3-september-2009","title":{"rendered":"M\/S.Polymoon Irrigation, … vs D.L.S.C.& Ors on 3 September, 2009"},"content":{"rendered":"
Rajasthan High Court – Jodhpur<\/div>\n
M\/S.Polymoon Irrigation, … vs D.L.S.C.& Ors on 3 September, 2009<\/div>\n
                                                              1\n\n       IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN\n                         AT JODHPUR\n\n                       J U D G M E N T\n\n\n    D.B.CIVIL SPECIAL APPEAL (WRIT) No.37\/2002\n    M\/s. Polymoch Irrigation     V\/S D.L.S.C. & Ors.\n\n\nDate of Judgment          :           3rd September,2009\n\n                       PRESENT\n                  HON'BLE SHRI N P GUPTA,J.\n                HON'BLE SHRI GOVIND MATHUR,J.\n\n\nMr.Dinesh Mehta, for the appellant.\nMr.Rishabh Sancheti, for the respondent.\n\n\nBY THE COURT : (PER HON'BLE GUPTA,J.)<\/pre>\n
            This appeal has been filed against the judgment<\/p>\n
of learned Single Judge dt. 5.12.2001 dismissing the writ<\/p>\n
petition.\n<\/p>\n<\/p>\n
            Petitioner by the writ petition prayed for<\/p>\n
quashing the decision dt. 7.4.1999 taken by the District<\/p>\n
Level Screening Committee, and for declaring clause        2 of<\/p>\n
the Rajasthan Sales Tax Exemption Scheme,1998 to be<\/p>\n
ultravires, and for declaring the petitioner to be<\/p>\n
entitled for availing the benefit of the scheme.<\/p>\n
            The necessary factual averments are that the<\/p>\n
petitioner’s predecessor in title got converted certain
\n                                                             2<\/span><\/p>\n
agricultural land for commercial purposes    under and in<\/p>\n
accordance with the Rajasthan Land Revenue   (Allotment,<\/p>\n
Conversion & Regularisation of Agricultural Land for<\/p>\n
Residential and Commercial Purposes in Urban Areas)<\/p>\n
Rules, 1981, hereafter referred to as the Rules of 1981,<\/p>\n
and obtained Patta Annexure-1, and later on the<\/p>\n
petitioner purchased the said land, and decided to<\/p>\n
establish an industry of H.B.P.E. and H.D.P.E. Pipes and<\/p>\n
sprinkler system, and domestic plastic pipes. It is<\/p>\n
claimed that no objection certificates were obtained from<\/p>\n
S.D.O., and Municipality, and then application was<\/p>\n
submitted for seeking exemption under the Rajasthan Sales<\/p>\n
Tax Exemption Scheme, 1998 furnishing requisite<\/p>\n
informations, receipt whereof was acknowledged vide<\/p>\n
Annexure-4. However, vide Annexure-5 the benefit of<\/p>\n
incentive was refused. The copy of the minutes of the<\/p>\n
meeting refusing the benefits is produced as Annexure-6.<\/p>\n
         A look at Annexure-6 shows that reason given by<\/p>\n
the D.L.S.C. was that the industry has been commissioned<\/p>\n
in banned area as defined in the Scheme.<\/p>\n
         The learned Single Judge has reproduced the<\/p>\n
definition of banned area as given in clause 2(a) of the<\/p>\n
Scheme, and found that it is not in dispute that under<\/p>\n
master plan of Barmer there is a separate industrial<\/p>\n
area, but the petitioner’s industry is not in the said
\n                                                               3<\/span><\/p>\n
area. The learned Single Judge has also relied upon the<\/p>\n
provisions of Rajasthan Industrial Areas Allotment Rules,<\/p>\n
1959, and the fact that the petitioner did not get any<\/p>\n
allotment of land under the said Rules. Interalia on this<\/p>\n
basis, learned Single Judge declined to interfere with<\/p>\n
the orders Annexure-5 and 6.\n<\/p>\n<\/p>\n
            We have heard learned counsel for the<\/p>\n
petitioner. It was firstly submitted that under 1981<\/p>\n
Rules, the land can be converted either for residential<\/p>\n
or commercial purposes, and the commercial purposes<\/p>\n
include industrial purposes also, and since vide<\/p>\n
Annexure-2 and 3, no objection was granted by the S.D.O.,<\/p>\n
and Municipality, it cannot be said that the petitioner<\/p>\n
was not entitled to the benefit under the Scheme inasmuch<\/p>\n
as with the grant of no objection certificate Annexure-2<\/p>\n
and 3 the rigor of banned area stood watered down, and<\/p>\n
learned Single Judge was in error in dismissing the writ<\/p>\n
petition.\n<\/p>\n<\/p>\n
            The arguments looks to be attractive but on<\/p>\n
closure scrutiny we do not find any substance in the<\/p>\n
same.\n<\/p>\n<\/p>\n
            True it is that in 1981 Rules conversion can be<\/p>\n
either for residential, or commercial purposes, but that<\/p>\n
is not the end of the matter, inasmuch as 1959 Rules do
\n                                                             4<\/span><\/p>\n
separately exist, and Rule 11 thereof takes care of<\/p>\n
situation, where industrial area does not exist, and<\/p>\n
provides mechanism for handling such an eventuality. A<\/p>\n
collective reading of the Rules of 1959 including Rule 11<\/p>\n
thereof does make it clear, that the whole idea is that<\/p>\n
if any industry is to be commissioned, it is to be<\/p>\n
commissioned in the industrial area earmarked, or<\/p>\n
established, and where no such industrial area is<\/p>\n
earmarked, or established, then recourse can be had to<\/p>\n
provisions of Rule 11, but then resort to subterfuge of<\/p>\n
1981 Rules, and obtaining no objection certificates like<\/p>\n
Annexures-2 and 3 cannot have the effect of liquidating<\/p>\n
the rigor of Clause 2(a) of the Scheme.\n<\/p>\n<\/p>\n
           In that view of the matter, we do not find any<\/p>\n
error, to interfere with, in the impugned order.<\/p>\n
           The appeal thus has no force, and is hereby<\/p>\n
dismissed.\n<\/p>\n<\/p>\n
  ( GOVIND MATHUR ),J.               ( N P GUPTA ),J.\n\n\n\/Sushil\/\n <\/pre>\n","protected":false},"excerpt":{"rendered":"
Rajasthan High Court – Jodhpur M\/S.Polymoon Irrigation, … vs D.L.S.C.& Ors on 3 September, 2009 1 IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR J U D G M E N T D.B.CIVIL SPECIAL APPEAL (WRIT) No.37\/2002 M\/s. Polymoch Irrigation V\/S D.L.S.C. & Ors. Date of Judgment : 3rd September,2009 PRESENT HON’BLE SHRI […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,19],"tags":[],"class_list":["post-149716","post","type-post","status-publish","format-standard","hentry","category-high-court","category-rajasthan-high-court-jodhpur"],"yoast_head":"\nM\/S.Polymoon Irrigation, ... vs D.L.S.C.& Ors on 3 September, 2009 - Free Judgements of Supreme Court & High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/ms-polymoon-irrigation-vs-d-l-s-c-ors-on-3-september-2009\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\/S.Polymoon Irrigation, ... vs D.L.S.C.& Ors on 3 September, 2009 - 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