The DCIT, Circle-4, Baroda V. Shine Pharmaceuticals Ltd., Baroda

ITA 453/AHD/2012

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 72995 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-02-2014
• Appeal Filed By: Department
• Bench Allotted: A
• Next Hearing Date: 31-01-2014
• Assessment Year: 2006-2007
• Appeal Filed On: 17-02-2012
• Court: TRIBUNAL
• Department Lawyers: O P BATHEJA
• Keywords: Reopening of assessment; Depreciation; Period of limitation
• Section: 143(3); 80IB; 148; 11

Judgement Text

, , , , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD BEFORE SHRI N.S. SAINI, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER ITA NO. 453/AHD/2012 A.Y. 2006-07 DCIT, CIR.-4, BARODA VS M/S SHINE PHARMACEUTICALS LTD., BARODA. PAN: AAECS2660M (APPELLANT) (RESPONDENT) ITA NO. 214/AHD/2012 A.Y. 2007-08 M/S SHINE PHARMACEUTICALS LTD., BARODA. PAN: AAECS2660M VS DCIT, CIR.-4, BARODA (APPELLANT) (RESPONDENT) REVENUE BY : SH. O.P. BATHEJA, SR.D.R. ASSESSEE(S) BY : SMT. URVASHI SHODHAN, AR / // / DATE OF HEARING : 31/01/2014 !'# / DATE OF PRONOUNCEMENT : 21/01/2014 $% $% $% $%/ // / O R D E R PER SHRI N.S. SAINI, ACCOUNTANT MEMBER: ITA NO. 453/AHD/2012 IS THE APPEAL FILED BY REVENU E AGAINST THE ORDER OF CIT-III, BARODA DATED 16.11.2011 FOR ASSES SMENT YEAR 2006-07 AND ITA NO. 214/AHD/2012 IS THE APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF CIT-III, BARODA DATED 16.11.2011 FOR ASSES SMENT YEAR 2007-08. ITA NOS. 453 & 214 OF 2012 M/S SHINE PHARMACEUTICALS LTD. VS ACIT, CIR.-4, BAR ODA FOR A.Y. 2006-07 & 2007-08 - 2 - 2. IN THE REVENUES APPEAL, THE SOLE ISSUE INVOLVED IS THAT THE LD. CIT(A) ERRED IN DELETING THE ADDITION MADE ON ACCOU NT OF DISALLOWANCE OF DEDUCTION CLAIMED U/S 80IB OF THE A CT DESPITE THE FACT THAT THE TOTAL VALUE OF THE PLANT AND MACHINER Y EXCEEDED THE LIMIT OF RS 1,00,00,000/- AS PER THE INSTRUCTIONS P REVAILING WHEN THE COMPANY HAD STARTED PRODUCTION AND THEREFORE, T HE ASSESSEE COMPANY CEASED TO BE SMALL SCALE INDUSTRY. 3. THE LD. CIT(A) HAS DECIDED THE ISSUE BY OBSERVIN G AS UNDER: 3.1 BRIEF FACTS OF THE CASE ARE THAT THE ORIGINAL O RDER U/S 143(3) OF THE ACT WAS PASSED ON 17.12.2008 IN WHICH THE APPELLANT'S C LAIM OF DEDUCTION U/S 80IB WAS ALLOWED. LATER ON, IT WAS NOTED BY THE A.O . THAT INVESTMENT IN PLANT & MACHINERY AS PER FORM NO. 10CCB WAS RS 1,24,29,12 5/- WHICH IS MORE THAN RS 1 CRORE AND HENCE, THE ASSESSEE COULD NOT B E TREATED AS A SSI UNDERTAKING AND SO THE DEDUCTION U/S 8QIB WAS NOT T O BE ALLOWED. ACCORDINGLY, THE NOTICE U/S 148 WAS ISSUED. BEFORE THE A.O., THE APPELLANT REFERRED TO PROVISIONS OF SECTION 11B OF THE INDUST RIAL (DEVELOPMENT AND REGULATION) ACT, 1951 AND NOTIFICATION ISSUED UNDER THIS VIDE SO 857(E) DATED 10.12.1999. IT ALSO REFERRED TO THE ASSETS TO BE EX CLUDED WHILE COMPUTING THE INVESTMENT IN PLANT AND MACHINERY AND THUS CONTENDE D THAT THE INVESTMENT IN PLANT AND MACHINERY TILL 31.03.2006 IS RS 95,23,860 /- ONLY. THE A.O. DID NOT ACCEPT THE CONTENTION. HE STATED THAT AS PER AUDIT REPORT IN FORM NO. 10CCB, THE TOTAL INVESTMENT IN PLANT AND MACHINERY WAS CER TIFIED AT RS 1,24,29,125/-. HOWEVER, AS PER SCHEDULE OF FIXED ASSETS THE TOTAL VALUE OF PLANT AND MACHINERY WAS RS 1,86,84,593/- AS ON 01.04.2005 AND DURING THE YEAR ADDITION WAS ALSO MADE. ACCORDINGLY, HE HELD THAT T HE INVESTMENT IN PLANT AND MACHINERY EXCEEDS THE MONETARY LIMIT OF RS 1 CRORE PRESCRIBED VIDE SO 857(E) DATED 10.12.1999 AND HENCE DEDUCTION U/S 80I B IS NOT ALLOWABLE TO THE APPELLANT. 3.2 DURING THE COURSE OF APPELLATE PROCEEDINGS, THE APPELLANT HAS FORWARDED SEVERAL ARGUMENTS WHICH ARE AS FOLLOWS: I) THE ASSESSMENT IS REOPENED ON THE GROUND THAT THE VALUE OF MACHINERY AS PER FORM 10CCB IS EXCEEDING RS 1/- CRORE. IT I S SUBMITTED THAT THIS FACT IS IRRELEVANT FOR DETERMINE ELIGIBILITY FOR DEDUCTION UNDER SECTION 80IB AS SECTION 80IB DOES NOT PRESCRIBE ANY CEILING ON VALUE OF MAC HINERY BUT MERELY REQUIRES THAT THE UNDERTAKING SHOULD BE REGARDED AS SMALL SCALE INDUSTRIAL UNDERTAKING AS PER THE PROVISIONS OF INDUSTRIES DEV ELOPMENT AND REGULATION ITA NOS. 453 & 214 OF 2012 M/S SHINE PHARMACEUTICALS LTD. VS ACIT, CIR.-4, BAR ODA FOR A.Y. 2006-07 & 2007-08 - 3 - ACT, 1951. HENCE THE DISALLOWANCE OF DEDUCTION UND ER SECTION 80IB AND REASSESSMENT ARE BASED ON IRRELEVANT MATTER. II) WITHOUT PREJUDICE TO ABOVE, IT IS SUBMITTED THA T EVEN OTHERWISE, FORM 10CCB BASED ON WHICH REASSESSMENT IS MADE, WAS VERY MUCH WITH THE ASSESSING OFFICER AT THE TIME OF ORIGINAL ASSESSMEN T WHEREIN HE HAS SPECIFICALLY CONSIDERED CLAIM FOR DEDUCTION UNDER S ECTION 80IB. HENCE, THE DISALLOWANCE IN THIS REASSESSMENT IS CLEARLY BASED ON CHARGE IN OPINION AND SUCH REASSESSMENT IS NOT VALID AS PER JUDICIAL DECI SIONS MORE PARTICULARLY THAT OF SUPREME COURT IN CASE OF COMMISSIONER OF INCOME TAX, DELHI V, M/S. KELVINATOR OF INDIA LIMITED REPORTED AT 2010-(320)- ITR -0561 - SC. HENCE THE DISALLOWANCE UNDER SECTION 80IB AND REASSESSMENT FO R THAT PURPOSE ARE NOT VALID. III) WITHOUT PREJUDICE TO ABOVE, IT IS SUBMITTED TH AT ON A PLAIN READING OF SECTION 80IB, THE RELEVANT CONDITION FOR ELIGIBILIT Y FOR DEDUCTION UNDER SECTION 80IB IS THAT THE UNDERTAKING SHOULD BE REGARDED AS A SMALL-SCALE INDUSTRIAL UNDERTAKING UNDER SECTION 11B OF THE INDUSTRIES (DE PARTMENT AND REGULATION) ACT, 1951. CLEARLY THE ASSESSING OFFICER IS NOT REQ UIRED TO DETERMINE WHETHER THE ASSESSEE IS A SMALL SCALE INDUSTRIAL UNDERTAKIN G AS SUCH DETERMINATION IS TO BE DONE BY AUTHORITIES UNDER THE SAID INDUSTRIES (DEVELOPMENT AND REGULATION) ACT, 1951. IN THIS REGARD WE REFER TO D ECISION OF SUPREME COURT IN CASE OF GESTETNER DUPLICATORS P. LTD. V. COMMISSION ER OF INCOME TAX, WEST BENGAL (117 ITR 1) IN THAT CASE, ASSESSING OFF ICER MADE A DISALLOWANCE ON THE GROUND THAT CONDITIONS FOR APPR OVAL (BY COMMISSIONER) OF PROVIDENT FUND WERE NOT SATISFIED. IT WAS HELD THAT THE ASSESSING OFFICER WAS NOT EXPECTED TO SIT IN JUDGME NT OVER APPROVAL GIVEN BY THE COMMISSIONER AND AT THE MOST HE COULD REFER THE MATTER TO COMMISSIONER, BUT AS LONG AS APPROVAL WAS EXISTING, IT COULD NOT BE DISREGARDED. THE RELEVANT OBSERVATIONS ARE AS UNDER : 'THERE IS AMPLE POWER CONFERRED UPON THE COMMISSION ER UNDER R. 3 OF PART A OF THE FOURTH SCHEDULE TO WITHDRAW AT ANY TI ME THE RECOGNITION ALREADY GRANTED IF, IN HIS OPINION, THE PROVIDENT F UND CONTRAVENES ANY OF THE CONDITIONS REQUIRED TO BE SATISFIED FOR ITS REC OGNITION AND IF DURING THE ASSESSMENT PROCEEDINGS FOR ANY PARTICULAR ASSESSMEN T YEAR THE TAXING AUTHORITY FINDS THAT THE PROVIDENT FUND MAINTAINED BY AN ASSESSES HAS CONTRAVENED ANY OF THE CONDITIONS OF RECOGNITION, H E MAY REFER THE QUESTION OF WITHDRAWAL OF RECOGNITION TO THE COMMISSIONER BU T THE COMMISSIONER ACTING UNDER THE POWERS RESERVED TO HIM WITHDRAWS S UCH RECOGNITION THE TAXING AUTHORITY 'MUST PROCEED ON THE BASIS THAT TH E PROVIDENT FUND HAS SATISFIED ALL THE REQUISITE CONDITIONS FOR ITS RECO GNITION FOR THAT YEAR; ANY OTHER COURSE IS BOUND TO RESULT IN CHAOS AND UNCERT AINTY WHICH HAS TO BE AVOID.' IT IS SUBMITTED THAT THE APPELLANT IS REGISTERED AS SMALL SCALE INDUSTRIAL UNDERTAKING UNDER THE INDUSTRIES (DEVELOPMENT AND R EGULATION) ACT, 1951 ITA NOS. 453 & 214 OF 2012 M/S SHINE PHARMACEUTICALS LTD. VS ACIT, CIR.-4, BAR ODA FOR A.Y. 2006-07 & 2007-08 - 4 - AND THE SAID REGISTRATION BEING VALID, DENIAL OF DE DUCTION UNDER SECTION 80IB IS NOT JUSTIFIED, IV) WITHOUT PREJUDICE TO ABOVE, FT IS-SUBMITTED THA T EVEN ON MERITS, THE VALUE OF PLANT AND MACHINERY RELEVANT FOR DETERMINI NG WHETHER APPELLANT IS SMALL SCALE INDUSTRIAL UNDERTAKING UNDER THE INDUST RIES (DEVELOPMENT AND REGULATION) ACT, 1951 IS F 75,41,936/- AS PER SUBMI SSIONS REPRODUCED IN ASSESSMENT ORDER. THIS SUBMISSION HAS NOT BEEN FOUN D TO BE INCORRECT. HENCE THE APPELLANT IS ELIGIBLE FOR DEDUCTION UNDER SECTION 80IB.' FURTHER TO THIS IT WAS ALSO SUBMITTED THAT AS PER S O 229(E) DATED 21.02.2006 ISSUED AS PER THE PROVISIONS OF SECTION 11B OF IDR ACT 1951, THE INVESTMENT LIMIT IN PLANT AND MACHINERY HAS BEE N ENHANCED FROM RS 1 CRORE TO RS 5 CRORE IN RESPECT OF (I) 69 ITEMS RESE RVED FOR EXCLUSIVE MANUFACTURE IN SSI SECTOR AND (II) ALL THE ITEMS (W HETHER RESERVED OR NOT) IN THE DRUGS AND PHARMACEUTICALS SECTION. SINCE THE APPELLANT WAS IN THE DRUGS AND PHARMACEUTICALS SECTION, HENCE THIS LIMIT SHOULD BE ADOPTED TO DETERMINE AS TO WHETHER THE APPELLANT WAS A SMALL S CALE INDUSTRIAL UNDERTAKING OR NOT. 3.3 SO FAR AS SUBMISSIONS MADE REGARDING REOPENING OF ASSESSMENT ARE CONCERNED, THE APPELLANT HAS NOT TAKEN ANY GROUND I N THIS REGARD EITHER IN THE APPEAL MEMO OR VIDE ANY ADDITIONAL GROUND. HENC E THESE SUBMISSIONS ARE IN FRUCTUOUS. 3.4 IN ORDER TO ASCERTAIN AS TO WHETHER THE APPELLA NT IS ELIGIBLE FOR DEDUCTION UNDER SECTION 80 IB OR NOT ON ACCOUNT OF BEING A SMALLER SCALE INDUSTRY, IT IS IMPORTANT TO TAKE NOTE OF THE LEGAL PROVISIONS IN THIS REGARD OVER .THE YEARS. CLAUSE (G) OF SUBSECTION 14 OF SEC TION 80IB GIVES THE DEFINITION OF A MALL SCALE INDUSTRIAL UNDERTAKING A S FOLLOWS: 'SMALL SCALE INDUSTRIAL UNDERTAKING MEANS AN INDUST RIAL UNDERTAKING WHICH IS, AS ON THE LAST DAY OF THE PREVIOUS YEAR, REGARDED A S A SMALL SCALE INDUSTRIAL UNDERTAKING UNDER SECTION 11B OF THE INDUSTRIES (DE VELOPMENT AND REGULATION) ACT, 1951 (65 OF 1951).' THIS WAS THE DEFINITION WHICH WAS IN FORCE DURING T HE COURSE OF FINANCIAL YEAR 2006-07. 3.5 AS IS QUITE CLEAR FROM THE DEFINITION OF A SMAL L SCALE INDUSTRIAL UNDERTAKING GIVEN IN SECTION 80 IB, IT IS TO BE SEE N AT THE END OF EVERY PREVIOUS YEAR AS TO WHETHER THE INDUSTRIAL UNDERTAK ING FULFILS THESE CONDITIONS OF BEING A SMALL SCALE INDUSTRIAL UNDERT AKING OR NOT. FOR THIS PURPOSE RELIANCE CAN BE PLACED UPON FOLLOWING DECIS IONS: 1. [2009] 34 SOT 1 (JP.)(URO),ITAT JAIPUR BENCH *B' , ASSISTANT COMMISSIONER OF INCOME-TAX V. SHIV AGREVO LTD. ITA NOS. 453 & 214 OF 2012 M/S SHINE PHARMACEUTICALS LTD. VS ACIT, CIR.-4, BAR ODA FOR A.Y. 2006-07 & 2007-08 - 5 - 2. [2009] 226 CTR 652(GUJ.), HIGH COURT OF GUJARAT, COMMISSIONER OF INCOME-TAX Y. VIKSHRA TRADING & INV ESTMENTS LTD. ON THE BASIS OF THESE DECISIONS IT IS CLEAR THAT AT THE END OF EVERY PREVIOUS YEAR, IT IS TO BE DECIDED WHETHER IS AN IN DUSTRIAL UNDERTAKING IS A SMALL-SCALE INDUSTRIAL UNDERTAKING OR NOT IN ORDE R TO CLAIM DEDUCTION UNDER SECTION 80 IB. 3.6 NOTIFICATIONS LAYING DOWN THE PRECISE DEFINITIO N OF SMALL SCALE INDUSTRIES ARE ISSUED BY GOVERNMENT OF INDIA UNDER THE SECTION 11 B OF THE IDR ACT 1951 FROM TIME TO TIME. THIS HAS GENERA LLY BEEN DONE IN TERMS OF INVESTMENT LIMIT IN PLANT AND MACHINERY (C ALCULATED AT ORIGINAL VALUE). 3.7 IN EXERCISE OF POWERS GRANTED UNDER SECTION 11B THE OF THE IDR ACT, NUMBER OF NOTIFICATIONS HAVE BEEN ISSUED OVER THE YEARS. THE PRINCIPAL ORDER PRESENTLY IN FORCE WAS PUBLISHED IN THE GAZETTE OF INDIA VIDE NUMBER 5.0. 8S7(E) DATED 10 TH DECEMBER, 1997 AND SUBSEQUENTLY AMENDED VIDE NUMBER S.O. 12S8(E) DATED 24 TH DECEMBER, 1999, S.O. 1013(E) DATED 9 TH OCTOBER, 2001, S.O. 65S(E) DATED 5 TH JUNE, 2003, S.O. 1109(E) DATED 13 TH OCT.,2004 AND S.O. 229 (E) 'DATED 21 ST FEBRUARY, 2006. 3.8 THE RELEVANT NOTIFICATIONS REQUIRED TO DECIDE A S TO WHETHER IS A SMALL SCALE INDUSTRIAL UNDERTAKING OR NOT ARE AS FOLLOWS: A) S.O,857(E) DATED 10 TH DECEMBER, 1997: THIS NOTIFICATION PROVIDED THAT AN UNDERTAKING IN WHICH THE INVESTMENT IN FIXED ASS ETS IN PLANT AND MACHINERY, WHETHER HELD ON OWNERSHIP TERMS OF ON LEASE OR ON H IRE PURCHASE, DOES NOT EXCEED RUPEES THREE CRORES SHALL BE REGARDED AS SMA LL SCALE INDUSTRIAL UNDERTAKING. IT ALSO PROVIDED THAT NO SMALL SCALE I NDUSTRIAL UNDERTAKING REFERRED TO ABOVE SHALL BE SUBSIDIARY OF, OR OWNED OR CONTROLLED BY ANY OTHER INDUSTRIAL UNDERTAKING. IT ALSO PROVIDED THAT IN CA LCULATING THE 'VALUE OF PLANT AND MACHINERY, FOR THE PURPOSES OF PARAGRAPHS (1) A ND (2) OF THIS NOTIFICATION, THE ORIGINAL PRICE THEREOF, IRRESPECTIVE OF WHETHER THE PLANT AND MACHINERY ARE NEW OR SECOND HAND, SHALL BE TAKEN INTO ACCOUNT. FURTHER IN CALCULATING THE VALUE OF PLANT AND MACHINERY, THE FOLLOWING IS TO BE EXCLUDED, NAMELY:- I. THE COST OF EQUIPMENTS SUCH AS TOOLS, JIGS, DIES, M OULDS AND SPARE PARTS FOR MAINTENANCE AND THE COST OF CONSUMABLE STORES; II. THE COST OF INSTALLATION OF PLANT AND MACHINERY; III. THE COST OF RESEARCH AND DEVELOPMENT EQUIPMENT AND POLLUTION CONTROL EQUIPMENT; IV. THE COST OF GENERATION SETS AND EXTRA TRANSFORM ER INSTALLED BY THE UNDERTAKING AS PER THE REGULATIONS OF THE STATE ELE CTRICITY BOARD; ITA NOS. 453 & 214 OF 2012 M/S SHINE PHARMACEUTICALS LTD. VS ACIT, CIR.-4, BAR ODA FOR A.Y. 2006-07 & 2007-08 - 6 - V. THE BANK CHARGES AND SERVICE CHARGES PAID TO TH E NATIONAL SMALL INDUSTRIES CORPORATION OR THE STATE SMALL INDUSTRIE S CORPORATION; VI. THE COST INVOLVED IN PROCUREMENT OR INSTALLATION OF CABLES, WIRING, BUS BARS, ELECTRICAL CONTROL PANELS (NOT THOSE MOUN TED ON INDIVIDUAL MACHINES), OIL CIRCUIT BREAKERS OR MINIA TURE CIRCUIT BREAKERS WHICH ARE NECESSARILY TO BE USED FOR PROVI DING ELECTRICAL POWER TO THE PLANT AND MACHINERY OR FOR SAFETY MEASURES; VII. THE COST OF GAS PRODUCER PLANTS; VIII. TRANSPORTATION CHARGES (EXCLUDING OF SALES-TAX AND EXCISE) FOR INDIGENOUS MACHINERY FROM THE PLACE OF MANUFACTURIN G TO THE SITE OF THE FACTORY; IX. CHARGES PAID FOR TECHNICAL KNOW-HOW FOR ERECTION OF PLANT AND MACHINERY; X. COST OF SUCH STORAGE TANKS WHICH STORE RAW MATER IALS, FINISHED PRODUCTS ONLY AND ARE NOT LINKED WITH THE MANUFACTU RING PROCESS; AND XI. COST OF FIRE FIGHTING EQUIPMENTS. IN THE CASE OF IMPORTED MACHINERY, THE FOLLOWING IS TO BE INCLUDED IN CALCULATING THE VALUE, NAMELY:- XII. IMPORT DUTY (EXCLUDING MISCELLANEOUS EXPENSES AS TR ANSPORTATION FROM THE PORT TO THE SITE OF THE FACTORY, DEMURRAGE PAID AT THE PORT); XIII. THE SHIPPING CHARGES; XIV CUSTOMS CLEARANCE CHARGES; AND XV. SALES TAX. (B) AFTER THIS VIDE, S.O.1288 (E) DATED 24 TH DECEMBER 1999, THE S.O. 857 (E), DATED THE 10 TH DECEMBER, 1997 WAS AMENDED AND THE INVESTMENT LIMI T FOR SMALL SCALE INDUSTRIAL UNDERTAKING, WAS REDUCED FRO M RS3 CRORE TO FZ- CRORE. (C) FURTHER FOLLOWING CLARIFICATIONS WERE ISSUED RE GARDING THE REDUCTION IN THE INVESTMENT LIMIT: (A) NO. 4(I)/2000-SSI BD 14 TH MARCH, 2000 PLEASE REFER TO NOTIFICATION NO. S.O. 1288 (E) DAT ED 24 TH DECEMBER, 1999 VIDE WHICH THE INVESTMENT LIMIT ON PLANT AND MACH INERY IN RESPECT OF SMALL SCALE/ANCILLARY INDUSTRIAL UNDERTAKINGS WA S REDUCED FROM RS 3 CRORE TO RS 1 CRORE. SINCE THERE HAVE BEEN QUERIES FROM STATE GOVERNMENTS AS WELL AS INDUSTRIAL ASSOCIATIONS WITH REGARD TO THE STATUS OF THOSE INDUSTRIAL UNDERTAKINGS WHICH HAD E ITHER ESTABLISHED AFRESH OR ENHANCED THEIR INVESTMENT UPTO RS 3 CRORE BEFORE THE NOTIFICATION DATED 24 TH DECEMBER, 1999. IN THIS CONTEXT, IT IS CLARIFIED A S UNDER: ITA NOS. 453 & 214 OF 2012 M/S SHINE PHARMACEUTICALS LTD. VS ACIT, CIR.-4, BAR ODA FOR A.Y. 2006-07 & 2007-08 - 7 - I. THE UNITS THAT HAVE OBTAINED PERMANENT REGISTRAT ION ON THE ORDER DATED 10 TH DECEMBER, 1997 WOULD CONTINUE TO REMAIN AS SSI UNI TS IN SPITE OF THE ORDER DATED 24 TH DECEMBER, 1999 REDUCING THE INVESTMENT LIMIT TO RS1 CRORE. II. THE UNITS WHICH HAD SWITCHED OVER TO THE SSI ST ATUS BASED ON THE ORDER DATED 10 TH DECEMBER, 1997 WOULD CONTINUE TO REMAIN AS SSI UNITS IN SPITE OF THE ORDER DATED 24 TH DECEMBER, 1999; AND III. THE UNITS WHICH HAVE GOT PROVISIONAL REGISTRATION W ITH THE STATE AUTHORITIES FOR THEIR SSI STATUS WOULD CONTINUE TO REMAIN AS SSI UNITS, IN SPITE OF THE ORDER DATED 24 TH DECEMBER, 1999 PROVIDED THE PROVISIONAL REGISTRATION HAD TAKEN PLACE WITHIN THE PERIOD OF LIMITATION OF 180 DAYS SPECIFIED IN THE ORDER DATED 10 TH DECEMBER, 1997. PLEASE TAKE NECESSARY ACTION ACCORDINGLY.' (B) NO, 4(I)2000-SSI BD. & POL. 27 TH MARCH, 2000 SUBJECT: REDUCTION IN THE INVESTMENT LIMIT ON SSI/ ANCILLARY UNDERTAKINGS- REG. SIR, IN CONTINUATION TO THIS OFFICE LETTER OF EVEN NUMBE R DATED 14 TH MARCH, 2000, CLARIFYING THE POSITION IN RESPECT OF THOSE I NDUSTRIAL UNDERTAKINGS WHICH HAD EITHER ESTABLISHED AFRESH OR ENHANCED THEIR INV ESTMENT UP TO O.OO CRORE BEFORE THE ISSUE OF NOTIFICATION NO. S.O. 1288 (E) DATED 24 TH DECEMBER 2000 REDUCING THEREBY THE INVESTMENT LIMIT TO RS 1.00 CR ORES, IT IS FURTHER CLARIFIED THAT: 'THE UNITS THAT HAVE OBTAINED PROVISIONAL REGISTRAT ION ON THE BASIS OF THE NOTIFICATION DATED 10 TH DECEMBER, 1997, AND HAVE TAKEN CONCRETE STEPS FOR IMPLEMENTING THE PROJECT SUCH AS PREPARATION OF PRO JECT REPORT, SANCTION OF LOAN, PURCHASE OF LAND, CIVIL CONSTRUCTION, PLACEME NT OF ORDERS FOR PLANT AND MACHINERY, ETC. PRIOR TO 24 TH DECEMBER, 1999 WOULD CONTINUE TO ENJOY THE SSI STATUS SO LONG AS THE INVESTMENT IN PLANT MACHINERY DOES NOT EXCEED 300 LAKHS NOTWITHSTANDING THE REVISED INVESTMENT LIMIT OF N.00 LAKH NOTIFIED ON 24 TH DECEMBER, 1999.' (C) NO. 4(I)/2000-SSI BD. & POL. 19 TH OCTOBER, 2000 'SUB: REDUCTION IN THE INVESTMENT LIMIT ON SSI/ANCILLARY UNDERTAKINGS-CLARIFICATION REG. SIR, REFERENCES HAVE BEEN RECEIVED FROM DIFFERENT QUARTE RS SEEKING CLARIFICATION RELATING TO THE EXPANSION OF SUCH UNI TS, WHICH WERE PROVISIONALLY/PERMANENTLY, PRIOR TO ISSUE OF NOTIFI CATION NO. S.O. 1288 ITA NOS. 453 & 214 OF 2012 M/S SHINE PHARMACEUTICALS LTD. VS ACIT, CIR.-4, BAR ODA FOR A.Y. 2006-07 & 2007-08 - 8 - (E) DATED 24 TH DECEMBER, 2000 REDUCING THEREBY THE INVESTMENT LIMIT FORM RUPEES 300.00 LAKHS TO RUPEES 100.00 LAKH. CLARIFICATIONS IN RESPECT OF STATUS OF SUCH EXISTIN G UNITS AND THE UNITS REGISTERED PROVISIONALLY HAVE ALREADY BEEN ISSUED V IDE THIS OFFICE LETTERS OF EVEN NUMBER DATED 14 TH AND 27 TH MARCH, 2000, RESPECTIVELY. THE FURTHER CLARIFICATION TO THE ABOVE QUERY IS AS UNDER: 'ANY UNIT WHICH HAS RECEIVED PROVISIONAL/PERMANENT REGISTRATION PRIOR TO 24 TH DECEMBER, 1999 AND HAS TAKEN CONCRETE STEPS FOR IMP LEMENTING THE PROJECT WOULD CONTINUE TO ENJOY THE SSI STATUS SO L ONG AS INVESTMENT IN PLANT & MACHINERY DOES NOT EXCEED RS 300.00 LAKHS. NO TIME LIMIT IS PRESCRIBED FOR SUCH UNITS TO REACH THE CEILING OF RS 300.00 LAKHS' 3.9 FROM ABOVE MENTIONED NOTIFICATIONS AND THE CLAR IFICATIONS, IT IS SEEN THAT THE INVESTMENT LIMIT OF RS3 CRORES WAS PR OVIDED TO ALL SMALL-SCALE INDUSTRIAL UNDERTAKINGS WHO HAD RECEIVED PROVISIONA L/PERMANENT REGISTRATION PRIOR TO 24TH DECEMBER 1999 AND HAD TA KEN CONCRETE STEPS FOR IMPLEMENTING THE PROJECT. THIS CLARIFICATION DOES N OT MENTION TO ANY SPECIFIC NOTIFICATION, HENCE IT IS EVIDENT THAT ALL THE EXISTING SSIS AS ON 24 TH , DECEMBER 1999 WERE MADE ELIGIBLE FOR INVESTMENT IN PLANT AND MACHINERY TO THE VALUE OF RS 3 CRORE. ALSO NO TIME LIMIT WAS PRESCRIBED FOR SUCH UNITS TO REACH THE CEILING OF RS 3 CRORE. 3.10 SUBSEQUENT TO THIS, VIDE NOTIFICATION NO. SO 1 013(E) DATED 09.10.2001, THE INVESTMENT LIMIT IN 71 ITEMS WERE I NCREASED FROM RS 1 CRORE TO RS 5 CRORE. THESE ITEMS WERE GIVEN IN APPE NDIX-I TO THIS ORDER. FURTHER NOTIFICATIONS HAVE ALSO BEEN ISSUED LIKE S. O. 655(E) DATED 5 TH JUNE, 2003, S.O. 1109(E) DATED 13 TH OCT., 2004 AND S.O. 229 (E) DATED 21 ST FEBRUARY, 2006. VIDE THESE NOTIFICATIONS MANY MORE ITEMS WERE ADDED TO THE APPENDIX-I OF THE NOTIFICATION NO S.O. 1013 (E) . DATED THE NINTH OCTOBER,2001. VIDE SO 229(E) DATED 21.02.2006, 60 M ORE ITEMS WERE ADDED TO APPENDIX-I ALONG WITH ALL ITEMS IN THE DRU GS AND PHARMACEUTICALS SECTION. THUS THE PRODUCTS MANUFACT URED BY THE APPELLANT I.E. DRUGS AND PHARMACEUTICAL FEATURE IN THE NOTIFI CATION NO S.O. 229 (E) DATED 21 ST FEBRUARY, 2006. THIS IS ALSO EVIDENT FROM THE LETT ER NO 4(1)2006-SSI BOARD & POLICY, DATED 10 TH MARCH 2006, ISSUED BY JOINT DEVELOPMENT COMMISSIONER (SMALL SCALE INDUSTRIES) T O THE SECRETARY INDUSTRIES OF ALL STATES WHICH IS REPRODUCED BELOW: 'THE SECRETARY INDUSTRIES DIRECTOR OF INDUSTRIES (ALL STATES/UTS) SUBJECT: ENHANCEMENT OF INVESTMENT LIMIT FOR (I) 69 ITEMS RESERVED FOR EXCLUSIVE MANUFACTURE BY SMALL SCALE ITA NOS. 453 & 214 OF 2012 M/S SHINE PHARMACEUTICALS LTD. VS ACIT, CIR.-4, BAR ODA FOR A.Y. 2006-07 & 2007-08 - 9 - INDUSTRIES (SSI) SECTOR AND (II) ALF ITEMS IN THE D RUGS AND PHARMACEUTICALS SECTOR NOTIFIED VIDE S.O.229(E) DATED 21 ST FEBRUARY, 2006 - INTIMATION REGARDING. SIR, ENCLOSED PLEASE FIND GOVERNMENT OF INDIA, MINISTRY OF COMMERCE & INDUSTRY (DEPARTMENT OF INDUSTRIAL POLICY AND PRO MOTION) ORDER NO. S.O. 229(E) ON 21.02.2006, NOTIFYING THEREBY THE EN HANCEMENT OF INVESTMENT LIMIT IN PLANT AND MACHINERY FROM 7 1 CR ORE TO RS 5 CRORE IN RESPECT OF (I) 69 ITEMS RESERVED FOR EXCLUSIVE MANU FACTURE IN SSI SECTOR AND (II) ALL THE ITEMS (WHETHER RESERVED OR NOT) IN THE DRUGS AND PHARMACEUTICALS SECTOR. 2. THE 69 ITEMS ARE IN ADDITION TO THE 71 ITEMS, WH EREIN THE INVESTMENT LIMIT IN PLANT AND MACHINERY HAS ALREADY BEEN ENHANCED FROM RS 1 CRORE TO RS 5 CRORE VIDE NOTIFICATIONS IS SUED FROM TIME TO TIME. A C COMPREHENSIVE LIST OF SUCH 140 (69+71) ITEMS IS ALSO ENCLOSED FOR READY REFERENCE AND FUTURE ACTION AT YOUR END. 3. THE SAID ORDER/NOTIFICATION MAY PLEASE BE BROUGHT TO THE NOTICE OF ALL DISTRICT INDUSTRIES CE NTERS / REGISTERING AUTHORITIES AND OTHERS CONCERNED WITHIN YOUR STATE/UT FOR THEIR INFORMATION AND IMPLEMENTATION. THIS ORDER/NO TIFICATION IS ALSO AVAILABLE ON SMALL INDUSTRY DEVELOPMENT ORGANIZATIO N (SIDO) WEBSITE (HTTP//WWW.LAGHU-UDYOG.COM AND HTTP/WWW.SMALLINDUST RY INDIA.COM). YOURS FAITHFULLY, SD/- (SANJAV KUASHAL) JOINT DEVELOPMENT COMMISSIONER (SMALL SCALE INDUSTRIES) TEL.NO. 23062694/FAX NO. 23061972 ENCL. 1. NOTIFICATION S.O. 229(E) DT. 21.2.06 V 2. LIST OF 140 ITEMS. 3.11 FROM ABOVE DISCUSSION IT IS CLEAR THAT: (I) THE INVESTMENT LIMIT IN PLANT AND MACHINERY IN CASE OF THE APPELLANT FOR THE ASSESSMENT YEAR 2006-07 IS RS 3 CRORE FOR A LL SSIS EXISTING AS ON 24 TH DECEMBER, 1999 AND IN CASE OF THE SSIS IN DRUGS AND PHARMACEUTICAL SECTION, THIS LIMIT IS F 5 CRORE FOR THE PURPOSES O F DETERMINING WHETHER THE APPELLANT IS A SMALL SCALE INDUSTRIAL UNDERTAKING O R NOT. (II) FOR THIS PURPOSE THE ACTUAL COST OF INVESTMENT IN THE PLANT AND MACHINERY IS TO BE TAKEN. THIS IS ALSO AS PER THE R ATION LAID DOWN BY THE ITA NOS. 453 & 214 OF 2012 M/S SHINE PHARMACEUTICALS LTD. VS ACIT, CIR.-4, BAR ODA FOR A.Y. 2006-07 & 2007-08 - 10 - HON'BLE GUJARAT HIGH COURT IN ITS DECISION IN THE C ASE OF CIT VS J H KHARAWALA, 75 TAXMAN 286 (GUJ). (III) THE INVESTMENT IN PLANT AND MACHINERY HAS TO BE SEEN ON THE LAST DAY OF THE PREVIOUS YEAR 2005 - 06, I.E. ON 31ST OF MARCH 2006. 4.0 IN THE ASSESSMENT ORDER AS WELL IN FORM NO 10CC B SUBMITTED BY THE APPELLANT, THE WRITTEN DOWN VALUES OF THE PLANTS AN D MACHINERIES HAVE BEEN CONSIDERED WHICH IS LEGALLY NOT CORRECT. HENCE THE APPELLANT WAS ASKED TO SUBMIT THE DEPRECIATION CHART PREPARED AS PER THE C OMPANIES ACT SHOWING THE GROSS BLOCK OF THE ASSETS. THIS HAS BEEN SUBMIT TED. AS PER THIS CHART, AS ON 31.03.2006, THE TOTAL GROSS BLOCK OF THE APPELLA NT INCLUDING ALL THE ASSETS LIKE LAND, FACTORY BUILDING, OFFICE BUILDING ETC., IS RS 4,15,97,025/-. THUS, INVESTMENT IN PLANT AND MACHINERY IS OF AN AM OUNT LESS THAN RS 5 CRORES. HENCE, SINCE THE INVESTMENT IN PLANT AND MA CHINERY ON ACTUAL COST BASIS IS LESS THAN RS 5 CRORE AS ON 31.03.2006, ACC ORDINGLY, THE APPELLANT IS TO BE HELD AS A SMALL SCALE INDUSTRIAL UNDERTAKI NG AS PER SECTION 11B OF THE IDR ACT 1951 FOR THE PURPOSES OF A.Y. 2006-07 A ND ACCORDINGLY, THE DEDUCTION U/S 80IB IS TO BE ALLOWED. 4.1 ACCORDINGLY THE A.O. IS DIRECTED TO ALLOW DEDUC TION U/S 80IB TO THE APPELLANT. HENCE, THIS GROUND OF APPEAL IS ALLOWED. 5. VIDE GROUND NO.2, THE APPELLANT HAND CHALLENGED THE ACTION OF A.O. OF ADDING THE VALUE OF THOSE ASSETS WHICH ARE SPECI FICALLY TO BE EXCLUDED THE LIMIT OF RS 1 CRORE FOR SMALL SCALE INDUSTRIAL UNDERTAKING U/S 11B OF THE IDR ACT, 1951. SINCE THE VALUE OF ENTIRE ASSETS ON ACTUAL COST BASIS IS LESS THAN RS 5 CRORES AS HELD ABOVE, HENCE THIS GROUND H AS BECOME INFRUCTUOUS. HENCE, IT IS NOT ADJUDICATED. 6. IN THE RESULT, THE APPEAL IS ALLOWED. 4. THE LD. DR VERY FAIRLY CONCEDED THAT THE ORDER O F THE LD. CIT(A) IS IN ACCORDANCE WITH THE LAW. AS NO SPECIFIC ERRO R IN THE ORDER OF THE LD. CIT(A) WAS POINTED OUT BEFORE US, THEREFORE WE DO NOT FIND ANY GOOD REASON TO INTERFERE WITH THE ORDER OF THE LD. CIT(A). THEREFORE, THE APPEAL OF THE REVENUE IS DISMISSED. 5. IN THE ASSESSEES APPEAL, THE SOLE ISSUE INVOLVE D IS THAT THE LD. CIT(A) ERRED IN CONFIRMING THE DISALLOWANCE OF DEDU CTION U/S 80IB OF RS 45,86,529/- ON THE GROUND THAT THE DATE OF CO MMENCEMENT OF ITA NOS. 453 & 214 OF 2012 M/S SHINE PHARMACEUTICALS LTD. VS ACIT, CIR.-4, BAR ODA FOR A.Y. 2006-07 & 2007-08 - 11 - THE COMMERCIAL PRODUCTION IS 27.3.1997 AND NOT 14.0 4.1997 AND THEREFORE, ASSESSMENT YEAR 2007-08 IS THE 11 TH YEAR OF DEDUCTION. 6. WE HAVE HEARD THE RIVAL SUBMISSIONS, PERUSED THE ORDERS OF LOWER AUTHORITIES AND MATERIAL AVAILABLE ON RECORD. IN T HE INSTANT CASE, DEDUCTION CLAIMED U/S 80IB WAS DENIED TO THE ASSESS EE ON THE GROUND THAT THE YEAR UNDER CONSIDERATION IS THE 11 TH ASSESSMENT YEAR FROM THE INITIAL ASSESSMENT YEAR DURING WHICH THE ASSESSEE COMMENCED MANUFACTURING OF GOODS OR ARTICLES. AS P ER PROVISIONS OF SECTION 80IB, THE ASSESSEE IS ENTITLED FOR DEDUC TION ONLY DURING THE 10 ASSESSMENT YEARS STARTING WITH THE INITIAL A SSESSMENT YEAR IN WHICH THE ASSESSEE COMMENCED PRODUCTION. THE AS SESSEE CLAIMED TO HAVE COMMENCED ITS PRODUCTION ON 14.04.1 997 DURING THE ASSESSMENT YEAR 1998-99 AND THEREFORE, WAS ELIG IBLE FOR DEDUCTION U/S 80IB DURING THE YEAR UNDER CONSIDERAT ION I.E. ASSESSMENT YEAR 2007-08. 7. HOWEVER, THE ASSESSING OFFICER HELD TAT THE ASSE SSEE COMMENCED ITS PRODUCTION ON 27.03.1997 I.E. DURING THE ASSESS MENT YEAR 1997-98 AND THEREFORE, NOT ELIGIBLE FOR DEDUCTION U /S 80IB FOR THE YEAR UNDER CONSIDERATION. THE CONTENTION OF THE AS SESSING OFFICER WAS BASED ON THE AUDIT REPORT FILED BY THE ASSESSEE IN FORM NO. 10CCB WHEREIN AT COLUMN NO. 8, THE AUDITOR MENTIONE D THE DATE AS 23.07.197 AS WELL AS LICENCE ISSUED BY COMMISSIONER OF FOOD & DRUGS CONTROL ADMINISTRATION, GUJARAT STATE UNDER S CHEDULES C & C(1) OF THE DRUGS & COSMETICS RULES, 1945 WAS THOUG H DATED 31.03.1997, BUT WAS WITH EFFECT FROM 27.03.1997. O N THE BASIS OF THE ABOVE, THE ASSESSING OFFICER REJECTED THE CLAIM OF THE ASSESSEE ITA NOS. 453 & 214 OF 2012 M/S SHINE PHARMACEUTICALS LTD. VS ACIT, CIR.-4, BAR ODA FOR A.Y. 2006-07 & 2007-08 - 12 - FOR DEDUCTION U/S 80IB DURING THE YEAR WHICH WAS UP HELD BY THE LD. CIT(A). THUS, THE ISSUE WHICH REQUIRES ADJUDIC ATION IS THE YEAR IN WHICH ASSESSEE ACTUALLY COMMENCED ITS PRODU CTION I.E. DURING THE PREVIOUS YEAR RELEVANT TO THE ASSESSMENT YEAR 1997-98 OR 1998-99. 8. BEFORE US, THE LD. AR OF THE ASSESSEE FILED COPY OF AUDIT REPORT FORM NO. 10CCB AND POINTED OUT THEREFROM THAT COLUM N NO. 8 READS AS UNDER: DATE OF COMMENCEMENT OF OPERATION/ACTIVITY BY THE UNDERTAKING OR ENTERPRISE IN REPLY TO WHICH THE DATE AS STATED IS 27.03.1997. THUS, THE AUDITOR HAS NOT STATED THAT THE PRODUCTION WAS COMM ENCED BY THE ASSESSEE ON 27.03.1997. AND RATHER, THE AUDITOR HAD STATED THAT ACTIVITIES FOR PRODUCTION COMMENCED ON 27.03.1997. HE POINTED OUT IN THE SAME AUDIT REPORT AT COLUMN NO. 9, WHICH READS AS UNDER: INITIAL ASSESSMENT YEAR FROM WHEN DEDUCTION IS BEIN G CLAIMED IN REPLY TO WHICH THE AUDITOR HAS STATED THE ASSESS MENT YEAR AS 2001-02. THUS FROM THE SAID AUDIT REPORT, THE LOWE R AUTHORITIES WERE NOT JUSTIFIED IN CONCLUDING THAT THE ACTUAL MA NUFACTURING BY THE ASSESSEES INDUSTRIAL UNDERTAKING COMMENCED DUR ING ASSESSMENT YEAR 1997-98. 9. FURTHER, A COPY OF LICENCE ISSUED BY COMMISSIONE R OF FOOD & DRUGS CONTROL ADMINISTRATION, GUJARAT STATE IS PLAC ED AT PAGE NO. 18 OF THE PAPER BOOK AND THEREFROM IT WAS POINTED O UT THAT LICENCE ITA NOS. 453 & 214 OF 2012 M/S SHINE PHARMACEUTICALS LTD. VS ACIT, CIR.-4, BAR ODA FOR A.Y. 2006-07 & 2007-08 - 13 - WAS GRANTED ON 31.03.1997 WITH EFFECT FROM 27.03.19 97 AND THE SAME DOES NOT CERTIFY THAT ACTUAL PRODUCTION HAD CO MMENCED AT ANY TIME ON OR BEFORE 31.03.1997. THUS, THE LOWER AUTH ORITIES WERE NOT JUSTIFIED IN CONCLUDING THAT INITIAL ASSESSMENT YEA R I.E. YEAR FROM WHICH THE ASSESSEE COMMENCED ITS PRODUCTION WAS THE ASSESSMENT YEAR 1997-98. THE LD. AR FURTHER FILED A COPY OF R G12 REGISTER MAINTAINED UNDER CENTRAL EXCISE SERIAL NO. 79B MONTHLY/QUARTERLY RETURN OF EXCISABLE GOODS MANUFACTURED/RECEIVED WITHOUT PAYMENT OF DUTY AND I SSUED BY THE ASSESSEE UNDER CHAPTER VII-A AND POINTED OUT TH EREFROM THAT THE OPENING STOCK OF RAW MATERIALS AND FINISHED GOO DS WAS NIL AS ON 01.04.1997. 10. WE FIND THAT FROM THE MATERIALS BROUGHT ON RECO RD BY BOTH THE PARTIES, IT CANNOT BE CONCLUDED WHAT WAS THE ACTUAL INITIAL YEAR IN WHICH THE ASSESSEE COMMENCED ITS PRODUCTION. THE A UDIT REPORT RELIED UPON BY THE REVENUE IS NOT CONCLUSIVE IN THI S RESPECT AS STATED ABOVE AND THE LICENCE ALSO DOES NOT CONCLUSI VELY PROVE THAT MANUFACTURING WAS ACTUALLY COMMENCED IN THE ASSESSE ES INDUSTRIAL UNDERTAKING IN ASSESSMENT YEAR 1997-98. 11. IN OUR CONSIDERED VIEW, THE FINANCIAL STATEMENT OF THE ASSESSMENT YEAR 1997-98 SHOULD HAVE BEEN EXAMINED BY THE AUTHO RITIES TO SEE WHETHER ANY SALE OF FINISHED GOODS OF THE RELEVANT INDUSTRIAL UNDERTAKING WAS MADE IN THE ASSESSMENT YEAR 1997-98 AND THERE WAS ANY FINISHED GOODS OF THE RELEVANT INDUSTRIAL U NDERTAKING OR NOT. ITA NOS. 453 & 214 OF 2012 M/S SHINE PHARMACEUTICALS LTD. VS ACIT, CIR.-4, BAR ODA FOR A.Y. 2006-07 & 2007-08 - 14 - 12. IN OUR CONSIDERED VIEW, AS THE BEST EVIDENCE WA S NOT VERIFIED BY THE LOWER AUTHORITIES TO DECIDE THE ISSUE UNDER CON SIDERATION AND NEITHER IT WAS BROUGHT BEFORE US BY BOTH THE PARTIE S. FROM THE RG REGISTER WHICH CONTAINS MONTHLY/QUARTERLY RETURN O F EXCISABLE GOODS MANUFACTURED/RECEIVED WITHOUT PAYMENT OF DUTY AND ISSUED BY THE ASSESSEE UNDER CHAPTER VII-A FOR ASS ESSMENT YEAR 1998-99, IT ALSO CANNOT BE CONCLUDED THAT THER E WAS NO PRODUCTION AND SALE IN THE ASSESSMENT YEAR 1997-98 IN THE RELEVANT INDUSTRIAL UNDERTAKING. IN THE CIRCUMSTAN CES, IN OUR CONSIDERED OPINION, IT SHALL BE FAIR AND IN THE INT EREST OF JUSTICE TO RESTORE THIS ISSUE BACK TO THE FILE OF ASSESSING OF FICER FOR ADJUDICATION AFRESH AFTER PROPER VERIFICATION IN TH E LIGHT OF THE DISCUSSIONS MADE ABOVE. NEEDLESS TO MENTION THAT T HE ASSESSING OFFICER SHALL ALSO ALLOW REASONABLE AND PROPER OPPO RTUNITY OF HEARING TO THE ASSESSEE BEFORE ADJUDICATING THE ISS UE AFRESH. THUS, THIS GROUND OF APPEAL OF THE ASSESSEE IS ALLOWED FO R STATISTICAL PURPOSES. 13. IN THE RESULT, THE APPEAL OF THE REVENUE IS DIS MISSED AND THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE COURT ON FRIDAY, THE 21 ST FEBRUARY, 2014 AT AHMEDABAD. SD/- SD/- (KUL BHARAT) JUDICIAL MEMBER ( N.S. SAINI) ACCOUNTANT MEMBER AHMEDABAD; DATED 21/02/2014 GHANSHYAM MAURYA GHANSHYAM MAURYA GHANSHYAM MAURYA GHANSHYAM MAURYA, SR. P , SR. P , SR. P , SR. P. .. .S SS S. .. .