SURYA KANT,J. - (1.) This order shall dispose of two Civil Writ Petitions No.5213 & 5620 of 2015 as the issues raised by the petitioner-Company in both the cases are interrelated or are incidental to the core issue regarding the scope and extent of exemptions claimed to have been granted to it under the Industrial Policy, 2003.
(2.) In the first petition, the petitioner-Company has laid challenge to the demand notice dated 13.12.2011 (P14), the show cause notice dated 29.09.2014 (P15) and the letter dated 10.03.2015 (P17) raising the demand for payment of External Development Charges (EDC) and has further sought refund of Rs.11,82,47,000/- paid by it in lieu of EDC and cess thereon, besides refund of Rs.7,09,23,000/- paid towards licence fee. Both the reliefs have been sought on the premise that the petitioner has been exempted from such levies under the Industrial Policy, 2003. In the second writ petition, there is a challenge to the letters dated 14.10.2013 (P11) and 15.11.2013 (P12) requiring the petitioner-Company to obtain 'No Dues Certificate' from Greater Mohali Area Development Authority (GMADA) upon payment of External Development Charges and licence fee as a pre-condition for processing the Change of Land Use (CLU) despite exemption of Change of Land Use charges as well as other levies under the Industrial Policy, 2003. The petitioner has also assailed the letter dated 22.11.2012 (P13), asking it to obtain NDC from GMADA as a pre-condition for allowing concessions under the Punjab Apartment and Property Regulation Act, 1995 (in short, 'the PAPRA, 1995'). Similar challenge is laid to yet another letter dated 28.08.2012 (P18) requiring the petitioner to obtain NDC from GMADA as a pre-condition for approval of Layout and Zoning Plans submitted by it. A further direction to grant extension of time towards completion of the project on account of delays having been caused by the respondents, has also been prayed for. Facts of the case:
(3.) The petitioner is a Private Limited Company duly incorporated on 25.11.2005 under the Companies Act , 1956. The main objectives of the petitioner-Company as enumerated in its Memorandum of Association are to carry on the business of real estate and properties including purchase of real estate and development of land/premises/building, creation of plots for the purpose of sale, lease & to carry on the business of colonisers & developers, construction of commercial/residential buildings and the sale and purchase of properties on commission basis.;