TaxTMI 
TaxTMI 
2026 (10) TMI 298
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.... Jha, Adv., Mr. Nikhil Bhasin, Adv. For the Respondent(s): Mr. Kaushik Poddar, AOR, Mr. R. Basant, Sr. Adv., Mr. Saurabh Jain, Adv., Mr. Kumar Ranjan, Adv., Mr. Prayag Jain, Adv., Mr. Naman Vashishta, Adv. ORDER The petitioner, in the private sector, based on a tripartite agreement, in which the State of Kerala was also a party, has set up a Special Economic Zone (SEZ) called the 'SmartCity SEZ'. The SEZ is approved by the Central Government and has been established on a land which has been leased out by the Government of Kerala to the petitioner for a period of 99 years. The respondent sought for establishment of a unit within the SEZ by way of a letter of approval obtained from the Central Government and a sub-lease was executed ....
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....rily the State legislation would prevail. But on the other hand, if it is a developer-entrepreneur relationship under the SEZ Act, then the dispute raised on termination would fall within the SEZ Act and the landlord-tenant relationship would only be incidental. The dispute with respect to non-payment of arrears of rent and other charges would be integral to the larger issue of whether the petitioner firm is entitled to continue under the SEZ Act as an 'entrepreneur'. 4. It was found that the land under the SEZ being deemed to be vested in the Central Government, the premises would fall under the definition of public premises and hence an eviction could be proceeded with under the Public Premises (Eviction of Unauthorized Occupants) Act,....
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....t the subject SEZ area has not been notified either as a 'Township Authority', under Section 14 or an 'Industrial Township Authority' under Section 15 of the Kerala Industrial Single Window Clearence Board and Industrial Township Act, 1999. The exemption from the KBLR Act is applicable only to Infoparks (Kerala), an SEZ established by the State Government. Whether the PPEOU Act applies is also debatable and whatever disputes arising otherwise, regarding rent, maintenance charges, damages etc. between the parties cannot be adjudicated either under the KBLR Act or the PPEUO Act. 8. We were of the opinion that the determination of the neat question of law as raised by the parties, would at this point be merely academic; since, as we noticed....
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....uence of the failure of the respondent or due to the defects attributable to the petitioner. As of now, what is expedient in the interest of commerce and industry is that the premises should be used. Admittedly from 2019, by virtue of interim order in W.P. (C) No. 6234 of 2020 passed on 02.03.2020, produced in the O.P. (RC) as Exhibit P16; the petitioner is restrained from leasing it to third parties. We would not endeavour in the facts and circumstances of this case to answer the question of law, which also is not necessary in the nature of the order we propose to pass. We leave the question of law open to be considered in an appropriate case. 11. The respondent has to necessarily vacate the premises, and the petitioner should be permit....
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....tion Act, 1996. Learned Arbitrator would be entitled to fix his fees in consultation with both parties. 14. For the purpose of facilitating such Arbitration, we make the following directions:- (i) The parties shall approach the learned Arbitrator within a period of two weeks from today, with a copy of this order and seek appointment of an Advocate Commissioner to supervise the removal of the movables belonging to the respondent from the leased out premises and also carrying out the evaluation of the improvements made in accordance with the fit-out guidelines, within the premises through a suitable expert as suggested by the parties; an Architect or Engineer qualified to assess the infrastructure developed if any and appointed by....