USHA MARTIN LIMITED Vs. STATE OF JHARKHAND

JUDGEMENT

(1.) The instant Writ Petition (Civil) has been filed quashing of the demand notice No.298/ AR, demand notice No. 300/AR both dtd. 18/3/2019 issued by the Respondent No.3 [The Regional Deputy Director, Jharkhand Industrial Area Development Authority, Adityapur Region, Seraikella- Kharsawan] and commanding the respondents to refund the aggregate amount of Rs.84,78,58,757.00 tendered against the above said demand notices. Under the notices following demands were raised:

(2.) The claim has been raised on the premise that both the lands i.e. 77.98 acres and 207.12 acres were leased by the Jharkhand Industrial Development Authority (JIADA, R-2) and the charges were levied under clause 24(i) of the JIADA Regulations against pending arrears and for merger.

(3.) Petitioner's case is primarily that 207.12 acres was freehold land of the Petitioner Company and 77.98 acres of land was lease hold, but it was not liable to make the payment as it was a case of retrospective operation of JIADA regulation which came into force in 2016 and the merger took place 18 years ago.