Change of land use certificate remained mandatory for eligibility certificate where the unit lay in a controlled area.

Production of a change of land use certificate was a condition precedent for grant of an eligibility certificate under the Haryana General Sales Tax Act, 1973 and the Haryana General Sales Tax Rules, 1975. The unit was established in 1996, before the municipal limits were extended, and the land was found to lie outside the original municipal limits but within the controlled area. On those facts, the statutory requirement for change of land use permission continued to apply, and the contention that the land later fell within municipal limits did not remove that obligation. The refusal to grant the eligibility certificate was therefore justified.

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Issues: Whether production of a change of land use certificate was a mandatory condition for grant of an eligibility certificate under the Haryana General Sales Tax Act, 1973 and the Haryana General Sales Tax Rules, 1975.

Analysis: The rules governing grant of eligibility certificate made production of the change of land use certificate a condition precedent. The petitioner's unit was set up in 1996, while the municipal limits were extended only later. On the facts found, the unit was situated outside the original municipal limits and within the controlled area, and the land continued to attract the requirement of change of land use permission. The contention that the land fell within municipal limits did not displace the statutory requirement.

Conclusion: The change of land use certificate was mandatory, and the refusal to grant the eligibility certificate was justified.

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