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TEJINDER SINGH DHINDSA, DEEPAK MANCHANDA
ASF Insignia SEZ Pvt. Ltd. – Appellant
Versus
State of Haryana – Respondent
| Table of Content |
|---|
| 1. challenge to property tax classification. (Para 1 , 2 , 3) |
| 2. legislation enabling property tax rates. (Para 4 , 5 , 6) |
| 3. previous appeal success and re-assessment. (Para 7 , 8 , 9 , 10) |
| 4. outcome of revisions and remands. (Para 11 , 12 , 13) |
| 5. petitioner’s arguments on categorization. (Para 14 , 15 , 16) |
| 6. various legal and procedural arguments. (Para 17 , 18 , 19 , 20 , 21 , 22 , 23 , 24) |
| 7. defendants’ response to petitioner’s claims. (Para 25 , 26 , 27) |
| 8. overview of relevant statutory provisions. (Para 28 , 29 , 30) |
| 9. legal standards for tax determination. (Para 31 , 32 , 33 , 34) |
| 10. assessment criteria for property usage. (Para 35 , 36 , 37 , 38 , 39) |
| 11. principles of natural justice and rights. (Para 40 , 41 , 42 , 43 , 44 , 45 , 46 , 47) |
| 12. final order on the matter. (Para 48) |
| 13. conclusion of dismissal. (Para 49) |
JUDGMENT
Mr. Tejinder Singh Dhindsa, J.
Challenge in the instant writ petition is to the order dated 30.11.2021 (Annexure P-1) passed by the Principal Secretary to Government of Haryana, Urban Local Bodies Department holding the IT- ITES, Sector Specific SEZ property of the petitioner exigible to property tax at "commercial rates".
2. A writ of mand
The tax on circumstances and property is a composite tax validly structured under the Town Areas Act, with provisions allowing retrospective application following the establishment of a new notified ....
The main legal point established in the judgment is that the discretion to grant special exemptions for property tax lies with the Council with the sanction of the Government, and exemptions are gran....
State bound by SEZ policy promising octroi exemption to developers; must reimburse payments despite no municipal rule amendment, applying promissory estoppel as promise induced investment without pre....
Procedural compliance in tax assessment is mandatory; failure to follow prescribed rules invalidates tax demands.
SEZ Act Section 26 exemption for services to SEZ units overrides service tax levy under Finance Act; procedural non-compliance in notifications does not defeat substantive statutory exemption due to ....
Exemption from levy of general property tax – Where assessee could survive without receiving voluntary contributions, it would be liable to pay general property tax – In a democratic set-up, a munici....
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