TATA MOTORSNLTD Vs. TALATHI OF VILAGE CHIKHALI

JUDGEMENT

(1.) By this petition, the petitioners, Tata Motors Limited, seek a writ to quash and set aside demand notices dated 26.2.2002, 1.3.2002 and 5.3.2002 at exhibits 'C','E' and 'F' to the petition issued by the Talathi, village Chikali, Taluka Haveli, Dist. Pune. By the said notices, the petitioners have been called upon to pay an amount of Rs.45,25,536/- being the N.A. assessment for the period 1995 till the year 2002 as per the details given in the impugned notices.

(2.) The petitioners' case is that under a lease deed dated 3.1.1995 executed by the Chief Executive Officer of Pimpri Chinchwad New Town Development Authority, they were leased 164.5 acres of land in sector nos.15 and 15A of village Chikali, taluka Haveli, Dist. Pune. By further lease deed dated 1.3.1995 also executed by the Chief Executive Officer on behalf of Pimpri Chinchwad New Town Development Authority, they were leased a further area of 23.5 acres in sector no.15 of village Chikali, taluka Haveli, Dist. Pune.

(3.) On these two plots admeasuring 188 acres, the petitioners started a car manufacturing unit known as "Telco Car Plant". They started construction of the plant in the year 1997 and after completion of the construction commenced actual industrial use of the said land in the year 1999.