Allahabad High Court
Shiva Puri Goswami vs Up State Industrial Development ... on 6 December, 2024
Author: Manoj Kumar Gupta
Bench: Manoj Kumar Gupta
HIGH COURT OF JUDICATURE AT ALLAHABAD ?Neutral Citation No. - 2024:AHC:191435-DB Court No. - 21 Case :- WRIT - C No. - 25078 of 2024 Petitioner :- Shiva Puri Goswami Respondent :- Up State Industrial Development Authority And Another Counsel for Petitioner :- Arun Mishra,Vijay Pratap Singh Counsel for Respondent :- Anuj Pratap Singh,Pankaj Rai Hon'ble Manoj Kumar Gupta,J.
Hon'ble Anish Kumar Gupta,J.
1. Supplementary affidavit filed today, is taken on record.
2. Heard Sri Arun Mishra, learned counsel for the petitioner and Sri Pankaj Rai, learned counsel appearing for U.P. State Industrial Development Authority (UPSIDA).
3. The petitioner has prayed for quashing of Clause 7 (wrongly mentioned as paragraph 6 in the prayer clause) of the permission letter dated 27.02.2024 by which UPSIDA has given permission for transfer of lease hold rights by the original allottee-Neeraj Kaushal to the petitioner, in pursuance of application dated 14.09.2022.
4. The undisputed facts in brief are as follows:-
The plot no. K-46 Industrial Area, Naini, Allahabad was allotted to one Neeraj Kaushal on 28.12.2018 by UPSIDA on lease hold basis for 90 years. Subsequently, a lease deed was executed between the parties in pursuance of the allotment letter. The lessee, namely Neeraj Kaushal, entered into an agreement with the petitioner for transfer of lease hold rights in his favour. Accordingly, he filed an application in that behalf on 14.09.2022. The respondent-Corporation asked the petitioner to deposit Rs. 2,31,110/- under different heads, including Rs. 2,28,750/- towards transfer charges.
5. The case of the petitioner is that he duly deposited the aforesaid charges and thereafter a permission for transfer of the plot was granted by UPSIDA by letter dated 27.02.2024, inter-alia on the following conditions:
"1. You shall clear your total outstanding dues amounting to Rs. 1318.45 (towards Premium Rs. 0 interest of Premium Rs. 0 Maintenance Charges Rs568.45, Interest on Maintenance Charges Rs0 and Lease Rent Rs. 750, GST on Lease Rent Rs.0, Time Extension Fee Rs.0, Interest on Time Extension Fee Rs.0) within 30 days from the date of this letter.
3. The existing allotment/transfer dated 28.12.2018 Agreement dated N/A Possession Memo dated 23.02.2023 and Lease Deed Executed dated 15.02.2019 shall be surrendered by ex-allottee in favour of the UPSIDC/UPSIDA along with the possession of above noted plot.
4. You will shall need to submit Non-Judicial Stamp Papers/Bank Guarantee as per the norms of Distt.Treasurey, Prayagraj/Bank for execution of lease deed of plot within 60 days form the date of this letter.
5. Transfer of vacant and unutilized plot shall not be allowed.
7. You may either submit sale deed for structure situated over the plot or submit additional Stamps/Bank Guarantee towards the cost of constructions/machinery on the plot within 30 days from the date of this letter alongwith stamps as mentioned above point number 5."
6. Counsel for the petitioner submits that condition no. 7 of the permission letter dated 27.02.2024 with regard to submission of sale deed of the structure situated over the plot is illegal and arbitrary. He submits that the transfer is regulated by the procedure prescribed under UPSIDC manual. He places reliance on Clause 6.08 of the manual, which is as follows:
" 6.08 PROCEDURE FOR DISPOSAL OF CASES OF TRANSFER After receipt of application for transfer in prescribed form as on Annexture-7 alongwith application for allotment, project report, his undertaking on non-judicial stamp paper of Rs.100/- or as otherwise provided in prescribed format as on Annexure-8 and processing fee from the proposed transferee, the same shall be entered in dak receipt register and shall be processed by the concerned dealing assistant, if there is a any deficiency in the application the same shall be intimated to the allottee within a weeks time. It shall also been ensured that the allottee surrenders lease deed alongwith an affidavit mentioning clearly that he has surrendered the lease alongwith possession/allotment letter (whichever is applicable) for transfer of plot in favour of proposed transferee. After the application is found complete in all respect the same shall be allowed/referred to IIO by the Regional Manager depending on the powers delegated in this regard from time to time. The Regional Manager should satisfy himself about the production activity of the unit, presently or in past after proper inspection of the unit and documentary evidences which may include any or all of the following:
a) Permanent SSI registration/other registration as per law in cases of medium/large industries
b) Trade tax assessment order for two consecutive years. In case the industry is exempted from this tax copy of exemption order may be submitted.
c) Meter sealing certificate.
d) Copy of Power bills indicating that the unit has been under production during the relevant period.
e) Copy of purchase bills of raw material.
f) Copy of sales bills of finished product.
Covered area shall be measured by the J.E. and it shall be verified by the concerned Dy.Manager/Manager/Regional Manager. It shall also be noted carefully that the letter of transfer should be addressed to the transferee with a copy to transferer (allottee) as per annexture-9. Transfer levy shall be paid by the transferee and no consent of transferer shall be sought after issuing transfer letter."
7. Learned counsel for the petitioner further submits that there is no requirement of submitting any sale deed with regard to transfer of the super structure over the plot inasmuch as the corporation has already realized transfer fee and it would only be transferring lease hold rights in favour of the petitioner and has no concern with the super structure.
8. Sri Pankaj Rai, learned counsel for the respondent-Corporation, submits that the said clause was incorporated in the permission to transfer to ensure that the transferee starts the production without delay.
9. Condition no. 7 is for submitting a sale deed for the super structure situated over the plot or in the alternative to submit stamp/Bank guarantee towards cost of construction/machinery on the plot. It is not disputed that the petitioner has already submitted Bank guarantee of Rs. 2,45,000/- as demanded by UPSIDA and two stamp papers of Rs. 100/- each as well as other documents mentioned in the permission for transfer dated 27.02.2024. This fact is not disputed by Sri Pankaj Rai, counsel for UPSIDA.
10. The procedure for disposal of cases of transfer does not contemplate that the person seeking transfer has to file any sale deed of the super structure or the machinery. The transfer application was filed by the original allottee in the prescribed form, wherein also there is no column seeking details of sale deed of the super structure. The only requirement is regarding filing of project report, the undertaking of the transferer on non judicial paper of Rs. 100/-, processing fee for the proposed transfer, surrender of the original lease deed alongwith an affidavit mentioning clearly that the transferer has surrendered the lease alongwith possession/allotment letter for transfer of plot in favour of proposed transferee. The Regional Manager is required to satisfy himself about the production activity of the unit presently or in the past after proper inspection of the unit and documentary evidences, which may include the documents enumerated therein. A transfer levy would be imposed and which would be payable by the transferee and no consent of transfer is required after issuance of transfer letter.
11. There is no requirement to submit the sale deed of the building and machinery under Clause 6.08 of UPSIDC manual. Moreover, when the original allottee himself has applied for transfer and UPSIDC has realized the transfer levy, we find no justification on its part to insist on filing of sale deed of the super structure. Additionally, the requirement in Clause 7 to submit the sale deed of the super structure is optional and in lieu there of, it is open to a person to submit additional stamp/bank guarantee towards the cost of constructions/machinery on the plot within thirty days, which admittedly, the petitioner has already submitted. This is sufficient to take care of the interest of the Revenue in respect of any loss towards stamp duty upon transfer of the super structure or machinery.
12. In such view of the matter, we find no reason for UPSIDA not to execute lease deed in favour of the petitioner and to insist upon submission of sale deed of the super structure.
13. The writ petition is accordingly allowed. The respondent-Authority is directed to execute lease deed in favour of the petitioner in pursuance of the permission for transfer dated 27.02.2024 within four weeks from the date of communication of the instant order without insisting upon filing of sale deed of the super structure/machinery but subject to the petitioner having fulfilled all other requirements.
14. In the result, the petition stands allowed to the extent indicated above.
(Anish Kumar Gupta, J.) (Manoj Kumar Gupta, J.) Order Date :- 6.12.2024 Ruhi H.