2010 (10) TMI 341

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... :  Ms. Indira Sisupal, JDR, for the Appellant. Shri M. Karthikeyan, Advocate, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. The issue in this case relates to the claim of small scale exemption by the respondents on the ground that their factory is located in a rural area. The original authority had denied the exemption to the respondents. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....icipal Corporation, Town Area Committee, Cantonment Board, Notified area Committee and any area that may be notified as an urban area by the Central Government or State Government. The original authority has referred to the Tamil Nadu Urban Land Act, 1996 which defines "urban area" but the original authority has not shown as to which category of urban area under the said Act covers the impugned At....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ied by the District Collector's Office that the jurisdictional Tahsildar is the competent authority to issue certificate regarding classification of villages. The jurisdictional Tahsildar of Ponneri Taluk has clarified that the impugned Athur village is situated in rural area. In view of such a specific clarification obtained from the jurisdictional revenue authority, we find no substance in the d....