JUDGMENT :

1) Briefly stated, case of the petitioner is that he was running the business of sale of furnishing and allied items in Shop No.5 owned by Srinagar Development Authority having the dimensions of 10x15 sft. situated at Nalamar Road, near Nawakadal Chowk, Srinagar, under the name and style of M/S Kashmir Furnishing Agency. According to the petitioner, he was earning an income of Rs.20,000/ per month from the said shop which was duly registered with the Sales Tax Department. It has been submitted that the shop of the petitioner was occupied by the Security Forces in the month of January, 1990, as a result of which he was unable to carry on any business activity from his shop. Till the year 2002, the shop is stated to have remained under the occupation of the Security Forces and in March, 2003, the petitioner took over possession of the said shop. It is case of the petitioner that his shop was occupied by different security agencies like CRPF, BSF etc. from time to time.

2) The petitioner has placed on record the communication issued by SHO, P/S Safakadal Srinagar, according to which his shop has remained under occupation of Security Forces from the year 1990 to June, 2002. It