ABB LIMITED Vs. HARYANA URBAN DEVELOPMENT AUTHORITY

JUDGEMENT

(1.) ABB Limited (petitioner herein), has filed this writ petition for issuance of a writ, order or direction in the nature of certiorari to quash the demands raised by respondent herein, Haryana Urban Development Authority (for short, 'HUDA'), vide notices (Annexure P-18 and Annexure P-19) dated 25.7.2005 and 14.3.2006, for Rs.99.00 lacs, towards development charges. Petitioner-company has also sought a writ to quashthe impugned order dated 7.12.2006 (Annexure P-23), rejecting the representation of petitioner and thereby reiterating the demand for development charges, as raised in the impugned notices.

(2.) THIS appears from the averments and writ records that petitioner herein, is the successor company to M/s Taylor Instrument Company Limited, which was incorporated on 17.7.1964. Later, M/s Taylor Instrument Company Limited was changed to M/s Birla Kent Taylor Limited, vide certificate dated 26.7.1993. And it was further changed to M/s ABB Instrumentation Limited (petitioner herein), in the year 1998.

(3.) WE have heard learned counsel for parties and perused the writ records. Learned Senior Counsel Mr.Sarin submitted that the petitionercompany deposited the external development charges with simple interest @ 7% per annum, way back in year 1999, as detailed in Annexure P-25 of this writ petition, as under :-