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2025 Supreme(P&H) 1004

PUNJAB AND HARYANA HIGH COURT AT CHANDIGARH
SURESHWAR THAKUR, VIKAS SURI
J Anta Land Promoters Pvt. Ltd. – Appellant
Versus
State Of Punjab – Respondent


Advocates:
Advocate Appeared:
For the Appellant :Mr. Rajiv Atma Ram, Senior Advocate with Mr. Brijesh Khosla, Advocate
For the Respondent:Mr. Maninderjit Singh Bedi, Addl. Advocate Genl., Pb. & Mr. Maninder Singh, Sr. DAG, Punjab. Mr. Rupinder Singh Khosla, Senior Advocate with Mr. Yogender Verma, Advocate

JUDGMENT :

Sureshwar Thakur, J.

Through the instant writ petition, the petitioner herein seeks quashing of the impugned demand notice dated 18.03.2014 (Annexure P-25), order dated 07.10.2014 (Annexure P-40), demand notice dated 29.10.2014 (Annexure P-43), demand notice dated 01.04.2016 (Annexure P-46) alongwith the subsequent respectively issued letters/orders dated 01.04.2016 (Annexure P-47) and (Annexure P-48) and notice dated 11.07.2016 (Annexure P-54).

2. The afore demand notice appertains towards levy of EDC, License Fee, UDF and SIF charges in respect of the Additional Area of 93.35 acres of land added by the petitioner to their already approved 300 acres Mixed Used Mega Industrial Park Project in Sectors 82 and 90-91, SAS Nagar, Mohali.

3. Further, the petitioner prays for the passing of a mandamus upon the respondents for issuing refund of the amount deposited by the petitioner alongwith its letter dated 05.04.2016 (Annexure P-49) to the extent, that the same pertains to the subject project;

4. In addition, the petitioner prays for the passing of directions, upon the respondents for granting exemption from payment of stamp duty in respect of first sale of plots in the entire pro

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