TaxTMI 
TaxTMI 
2007 (8) TMI 665
X X X X Extracts X X X X
X X X X Extracts X X X X
....o fulfil certain conditions specified therein to be examined by the Divisional Level Committee before issuing eligibility certificate. One of the conditions is that the unit must be established on land either owned by it or taken by it on lease for more than seven years under a registered document. In the present case initially the land on which the unit was situated had been leased out for a period of eleven months pursuant to an unregistered lease deed executed on January 15, 1987. By another deed dated December 12, 1987 the tenancy was renewed for further period of eleven months. Subsequently the dealer got a registered lease deed executed on November 5, 1988 for a period of seven years and according to the same the term of the lease was....
X X X X Extracts X X X X
X X X X Extracts X X X X
....sional Level Committee. The observation with regard to the grant of benefit with effect from November 5, 1988 was only an aid to take into consideration by the Divisional Level Committee for considering the other factors for grant of benefit from the previous date if permitted under the law. This court had not directed that eligibility be given from November 5, 1988. Pursuant to the decision of this court the dealer filed an application before the Divisional Level Committee whereupon the Divisional Level Committee without considering the merit of the case and only relying upon the observations made in para No. 4 of the judgment of this court issued an eligibility certificate with effect from November 5, 1988 till January 19, 1999 whereas ac....
X X X X Extracts X X X X
X X X X Extracts X X X X
....n referred to and have been annexed also. Further in any case once the registered lease deed had come on record and it referred to the previous unregistered lease deed and also relates back to the date prior to the date for sale, the unregistered lease deed would lose their efficacy and would not be of any relevance. Further it is also difficult to believe that the dealer would not have filed those unregistered lease deeds earlier when his application had earlier been non-suited on the ground that there was no existing registered lease deed. The other ground mentioned in the order of the Tribunal is that the dealer in his application dated December 2, 1995 had prayed for exemption under section 4A of the Act with effect from November 5, 19....