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10. The Industrial Estate, Ambattur, which was under the control of the first respondent, was however transferred initially to SPTCOT in the year 1974, and thereafter to SIDCO in the year 1976. The company appeared to have entered into correspondence with the department canvassing for regularisation of the allotment of the plot, after revocation of the cancellation of the order of allotment. Such correspondence did not yield any dividend and what happened was that SPICOT on 17-3-1976 and SIDCO on 16-9-1976 confirmed the earlier order of cancellation by the first respondent dated 17-5-1972.

11. The company, by its letter dated 28th September, 1976 requested SIDCO to consider its case again and give an opportunity to it explain its case and while so doing, it also intimated that it had started fencing the plot, after finalising the details with the civil contractor to proceed with the construction of the factory building. The Deputy Manager, SIDCO Industrial Estate, Ambattur, however, by his letter dated 30-3-1979 sought for necessary particulars regarding the stage of the fencing, approval of the assignment deed and building plan so as to enable the office to proceed further in the matter. Even subsequent thereto, the approval of (he building plan and finalisation of assignment formalities had not been completed.

30. Even subsequent to the transfer of the Industrial Estate, Ambattur to SIPCOT, the company, by its letter dated 30-1-1975 requested for regularisation of the allotment of plot and SPICOT, after taking into consideration the contents of the said letter, rejected such a request and confirmed the order of cancellation of allotment on 17-3-1976. Though the company faced colossal failure in its attempt to have the plot regularised at the hands of the first respondent as well as SIPCOT, it made a further attempt to have the allotment regularised by giving a letter dated 27-3-1976 to SIDCO, after transfer of the developed plots in the Industrial Estate, Ambattur from SIPCOT with effect from 1-8-1976. SIDCO also, after consideration of such a request, rejected the same on 16-9-1976 by stating thus :

32. It is open secret that either at the time when the letter emanted or even subsequent thereto, the approval of the building plan and finalisation of the assignment formalities had not been completed. Pursuant to the orders of cancellation of the allotment by the first respondent, the Director of Industries and Commerce on 17-5-1972, subsequently con-firmed by SIPCOT as well as SIDCO, after taking into consideration the request of the company for regularisation respectively on 17-3-1976 and 16-9-1976, and nothing thereafter culminated in the rejection revocation of the orders of cancellation -- the Development Officer, SIDCO, Industrial Estate, Ambattur requested the company by his letter dated 26-6-1982 to hand over the plot to JE (Maintenance), on or before 3-7-1982, thereby indicating that failure in that regard would result in action being taken for resumption of the plot without further notice. The company did not, however, surrender possession of the plot as directed, with the result, the same had been resumed on 26-7-1982 without any let or hindrance. Further, the attention of the company was drawn by letter dated 9-8-1982 as to its liability to pay maintenance charges of Rs, 1,906-65, till date of resumption of the plot and the said letter was acknowledged by the company on 11-8-1992.