Eligibility certificate refusal set aside after change of land use permission was obtained during writ proceedings.

An eligibility certificate for tax exemption or deferment was refused because the petitioner had not produced a change of land use certificate from the town planning department. When that permission was obtained during the pendency of the writ petition, the original basis for refusal ceased to exist. The High Court therefore set aside the refusal order and directed the claim for an eligibility certificate to be reconsidered afresh on the changed factual position.

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Issues: Whether the refusal to grant an eligibility certificate for tax exemption or deferment, based on the absence of a change of land use certificate, was liable to be set aside after the petitioner obtained the permission during the pendency of the writ petition.

Analysis: The eligibility certificate was initially declined because the petitioner had not obtained a change of land use certificate from the town planning department. During the pendency of the writ petition, that permission was granted. In light of this subsequent event, the basis of the earlier refusal no longer survived, and the matter required reconsideration on the changed factual position.

Conclusion: The refusal order was set aside and the claim for eligibility certificate was directed to be decided afresh in view of the changed circumstances.

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