Tax exemption under section 10(23G) granted for Hazira Port project, subject to compliance and possible withdrawal for breach. Approval granted to Hazira Port Pvt Ltd for tax-exempt status under section 10(23G) read with rule 2E for development, maintenance and operation of Hazira port under the concession agreement dated 22.04.2002, for the period 22.04.2002 to 21.04.2032. The Central Government may withdraw approval if the company ceases to comply with section 10(23G) and rule 2E, ceases the eligible business, fails to maintain and audit books of account as required by sub rule (6) of rule 2E, or fails to furnish the mandated audit report.