Court directs service of judgment, corrects proposal, and mandates action for clerical error.

The court disposed of the writ petition by directing the petitioner to serve a copy of the judgment to the concerned government official. The State Government was instructed to verify the village name and send a corrected proposal to the Central Government. The Central Government must decide on the proposal within two months and inform relevant parties. Additionally, the State Government was tasked with taking action against the official responsible for the clerical error. The court's judgment aimed to rectify the mistake and ensure the petitioner's unit receives the appropriate benefits.

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Issues Involved:
1. Typographical error in the notification regarding the village name.
2. Denial of income tax exemption benefits to the petitioner’s unit.
3. Authority of the court to direct the Central Government to amend its notification.
4. Responsibility for the clerical error.

Issue-wise Detailed Analysis:

1. Typographical Error in the Notification Regarding the Village Name:
The petitioner sought a writ of mandamus to correct a clerical mistake in Notification No. 177 of 2004, where the village name "Nandpur Narka Topa" was erroneously mentioned as "Nandpur Ka Ropa." The petitioner contended that there is no village named "Nandpur Ka Ropa" in Tehsil Bazpur, District Udham Singh Nagar. This error was confirmed by a report from the Halka Patwari, countersigned by the Tehsildar, Bazpur, stating that "Nandpur Narka Topa" was mistakenly recorded as "Nandpur Ka Ropa."

2. Denial of Income Tax Exemption Benefits to the Petitioner’s Unit:
The petitioner’s manufacturing unit, situated in Khasra numbers 3/3/3 and 3/3/1 in village Nandpur Narka Topa, was denied income tax exemption benefits due to the incorrect village name in the notification. The petitioner argued that the error was not their fault and that the State Government should have corrected the name in the proposal sent to the Central Government.

3. Authority of the Court to Direct the Central Government to Amend Its Notification:
The court acknowledged that it cannot issue a mandamus to the Central Government to amend its notification, as per the precedent set by the Division Bench in Writ Petition (M/B) No.628 of 2005. The court emphasized that it cannot expand policy decisions or rectify mistakes made by the State Government in the notification process.

4. Responsibility for the Clerical Error:
The Principal Secretary, Micro, Small & Medium Enterprises, Government of Uttarakhand, confirmed in a counter affidavit that there is no village named "Nandpur Narka Ropa" in Tehsil Bazpur, and the correct name is "Nandpur Narka Topa." The court noted that the mistake was committed by a district-level official, not the petitioner. Consequently, the court directed the State Government to verify the facts and, if confirmed, send a fresh proposal to the Central Government to correct the village name in the notification.

Judgment:
The court disposed of the writ petition with specific directions:
1. The petitioner must serve a certified copy of the judgment to the Principal Secretary, Micro, Small & Medium Enterprises, Government of Uttarakhand within two weeks.
2. The State Government must verify the village name based on revenue records and, if found incorrect, send a fresh proposal to the Central Government within two weeks.
3. The Central Government must decide on the proposal within two months and inform the State Government, Income Tax Department, and the petitioner.
4. The State Government must take action against the official responsible for the clerical error.

By addressing these issues comprehensively, the court aimed to rectify the clerical mistake and ensure the petitioner’s unit receives the entitled benefits.

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