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आयकर अपील य अ धकरण,च डीगढ़ यायपीठ-"बी", च डीगढ़ I N T H E I NC O ME T A X A P PE L L A T E T RI B U N AL D I VI S I O N B E NC H , ' B ' , C H AND I G AR H ी संजय गग , या यक सद य एवं ीमती अ नपण ू ा ग'ु ता, लेखा सद य BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND Ms. ANNAPURNA GUPTA, ACCOUNTANT MEMBER नधा रण वष / Assessment Years : 2009-10 & 2010-11 Punjab Infrastructure बनाम Asstt. Commissioner of Income Development Board, SCO 33-35, Tax (TDS), Chandigarh Sector 34A, Chandigarh थायी लेखा सं./PAN NO: AAALP6048F Appeal against the order of CIT(A), Chandigarh Dated 28.06.2013 नधा रण वष / Assessment Years : 2008-09 Punjab Infrastructure बनाम Asstt. Commissioner of Income Development Board, SCO 33-35, Tax (TDS), Chandigarh Sector 34A, Chandigarh थायी लेखा सं./PAN NO: AAALP6048F Appeal against the order of CIT(A), Chandigarh Dated 13.10.2012 आयकर अपील सं./ ITA Nos. 7 8 8 t o 7 9 1 / C H D / 2 0 1 4 नधा रण वष / Assessment Years : 2009-10, 2010-11 & 2011-12 Punjab Infrastructure बनाम Joint Commissioner of Income Development Board, SCO 33-35, Tax (TDS), Chandigarh Sector 34A, Chandigarh थायी लेखा सं./PAN NO: AAALP6048F Appeal against the order of CIT(A), Chandigarh Dated 13.6.2014 नधा रती क ओर से/Assessee by : Sh. Deepak Aggarwal, CA राज व क ओर से/ Revenue by : Sh. Manjit Singh, Sr. DR सन ु वाई क तार!ख/Date of Hearing : 13.03.2019 उदघोषणा क तार!ख/Date of Pronouncement : 29. 03.2019 ITA Nos. 880, 881 & 9-c-13, 788 to 7891-C-2014- Punjab Infrastructure Development Board, Chandigarh आदे श/Order Per Bench:

The Ld. counsel has further invited our attention to the Punjab Infrastructure (Development & Regulation) Act, 2002 [herein after referred to 'PI (D&R) Act, 2002'] to state that as per the provisions of the Act, the assessee Board has been established u/s 18 of the said Act that it has been specifically provided under the provisions of section 20 of the said Act that the Board has to act as a nodal agency to co-ordinate all efforts of the State Government regarding development of the infrastructure sector. That as per section 20 (2)(v) of the PI (D&R) Act, 2002 the Board can recommend the grant of concessions to the public infrastructure agency in accordance with the provisions of the Act and that the concession agreement are to be entered into between the 'concessionaire' and the 'public Infrastructure agency' as per provisions of the Act. That as per section 2(23) of the Act, the 'Public Infrastructure Agency' means a Government Department, Government company, Government-owned or ITA Nos. 880, 881 & 9-c-13, 788 to 7891-C-2014- Punjab Infrastructure Development Board, Chandigarh controlled Corporation, Local Authority or a Public Body which own or governs or control infrastructure sectors or infrastructure projects. The Ld. Counsel, therefore, has submitted that a perusal of the Concession Agreement as well as of the statutory provisions would reveal that neither the PIDB had actually entered into an agreement with the Concessionaire nor the PIDB was statutorily authorised to do so. Since the PIDB had not granted the Concession Agreement, hence, it was not authorized to collect toll fee also. That what has been collected by PIDB was only a Concession fee being a confirming party to the agreement and that too has been collected on behalf of the Government of Punjab. The Ld. Counsel for the assessee, therefore, submitted that the provisions of section 206 C(1C) of the Income Tax Act were attracted in this case.

(i) Acquire, hold, develop or construct such property, both movable and immovable, as the Board may deem necessary for the performance of any of its activities related to the development of infrastructure sectors ol infrastructure projects;
(ii) Advise or recommend to the State Government ITA Nos. 880, 881 & 9-c-13, 788 to 7891-C-2014-

Punjab Infrastructure Development Board, Chandigarh acquisition of land under the Land Acquisition Act., 1894 for the purposes of infrastructure projects;

Now coming to the statutory provisions, from the reading of the entire statutory provisions of the Act, it reveals that the provisions of PI (D&R) Act 2002, are all the more ambiguous, confusing and cryptic and lead to unclear, indeterminate, vague and absurd interpretation. In some of the provisions it has been mentioned that it is the Government of Punjab which has to carry out development projects and that the Board will act as a nodal agency, wherein, in the other provisions as discussed above, the Board has been authorised not only for the identification of the sites / roads / development of projects but also has been given the responsibility of the development of the projects, calling for bids for public private partnership, power to acquire hold, develop or construct both immovable and immovable property as the Board deem necessary for performance of any of its objects relating to the development of the infrastructure sector or infrastructure projects. It is authorised to lease, sell, exchange or otherwise make allotment of the property to the concessionaire and to modif y or rescind allotments including the right and power to evict the allottees concerned on breach of any of the terms and ITA Nos. 880, 881 & 9-c-13, 788 to 7891-C-2014- Punjab Infrastructure Development Board, Chandigarh conditions of such allotment, enter into and perform all such contracts as it may think necessary for performing any of its functions. A perusal of the different provisions of the Act reveals that there is an overlapping, confusion and interchanging of the powers and functions of the Government and the Board and, hence, the provisions of the PI (D&R) Act, 2002 are not capable of being given a simple and plain meaning and interpretation.