V.K. Agrawal, Member (T) - (1.)The issue involved in this appeal, filed by M/s. Katyani Foods and Beverages (P) Ltd., is whether their factory is situated in a 'rural area' so as to make them eligible for the benefit of Notification No. 9/01 -CE dated 1.3.01.
(2.)Shri D.N. Mehta, learned Advocate, submitted that the appellants are having a factory in 'rural area' of village Raiwala in District Dehradun wherein they manufacture mineral water; that the benefit of Notification No. 9/01 CE has been denied to them on the ground that village Raiwala has been notified by the State Government as an area covered under the Haridwar Development Authority, which is a body constituted for development of urban area and accordingly Raiwala is an urban area. The learned Advocate, further, submitted that Raiwala village, where their factory is situated, is a rural area as per land revenue records; that they had produced a certificate from Gram Panchayat of village Raiwala confirming that Raiwala is situated in a rural area; that, subsequently, they had also produced a certificate from the Land Revenue Authority concerned, namely, Sub -Divisional Magistrate, Rishikesh certifying that the factory was located within the jurisdiction of Village Panchayat, Raiwala, which is a rural area; that Notification dated 4.6.86, issued by the State Government, relates to jurisdiction of Haridwar Development Authority; that the notification merely states that the areas mentioned in the notification are covered under Haridwar Development Authority for the purpose of development; that the said notification does not notify village Raiwala as an urban area; that the areas that are included in Haridwar Development Authorities for the purpose of development are :
(i) areas falling within the jurisdiction of Haridwar Municipal Committee;

(ii) areas falling within the jurisdiction of Rishikes Municipal Committee;

(iii) areas falling within the jurisdiction of the notified area Committee of Muni Ki Reti; and

(iv) areas falling within the jurisdiction of the undermentioned 63 villages.

(3.)The learned Advocate, further, mentioned that nowhere in the notification the village Raiwala has been notified as an urban area as would be necessary in terms of Clause (ii) of Explanation (H) of the Notification No. 9/2001 before the village could be treated as urban area; that had Raiwala been notified as urban area in June 1986 vide Notification, the Sub -Divisional Magistrate would not have certified it as a rural area in 2001. He also referred to Black's Law Dictionary - - Fifth Edition, according to which, urban means "of or belonging to a city or town, within city limits. Derived from the Latin "urbanis", which in that language imports the same meaning"; that as per this definition, Raiwala cannot be treated as an urban area because it is neither a city not a town nor it is within the city limits.