Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | New Package Scheme of Incentives for Tourism Projects |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
Headnote | New Package Scheme of Incentives for TourismProjects, 1995-2000 - Clause 10 - Scheme by the StateGovernment, inviting investments in tourism units, promisingincentives, reliefs and concessions - Appellants startedconstruction of multiplex in accordance with the Scheme andthe Notification and applied for Temporary RegistrationCertification - However, progress of appellant's projecthampered as a result of major earth quake in State and largescale communal riots -Appellant sought extension of time -State Level Committee granted extension -Appellant againsought extension of time which was ejected - Thereafter,High Court held that the operative period of the Schemecame to an end on 30.11.2000 by which time appellants hadnot commenced commercial operation, thus, appellants notentitled to any benefits or incentives under the Scheme - Itfound that the time for completing the project andcommencing the commercial operation would stand extendedas a result of GR. dt.28.06.2000 only up to 31.07.2002 andup to 30.11.2002 and appellant did not commence thecommercial operations even within such extended timeperiod - On appeal, held: Appellants entitled to have fullbenefit and advantage of Clause 10 and the curtailment ofthe period and opportunity available under said Clause 10by subsequent G.R. dt. 28.06.2000 was bad and ineffective- State Government was estopped from going back on thepromise so made in the Scheme - Order of High Court that the operative period of the Scheme came to an end on30. 11. 2000 and that there could be no further extension oftime limit, set aside - State Level Committee to assesswhether appellants could justifiably have claimed extensionunder clause 10 of the Scheme - Gujarat Entertainment TaxAct, 1977- s. 29 |
Judge | Honble Mr. Justice Uday Umesh Lalit |
Neutral Citation | 2015 INSC 406 |
Petitioner | Devi Multiplex & Anr. |
Respondent | State Of Gujarat & Ors. |
SCR | [2015] 6 S.C.R. 1 |
Judgement Date | 2015-05-13 |
Case Number | 6478 |
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