SEZ unit of the Appellant is situate is a SEZ area
and the Appellant is declared as developer for that area under the
SEZ Act ... created by the notification dated 3.03.2010, the
Developer of SEZ notified under the SEZ Act , who distributes
electricity can be deemed to be a distribution
from Development
Commissioner (DC) as a SEZ Unit in compliance with the
provisions of SEZ Act /Rules; or, (b) obtains specific permission
from ... SEZ Unit in the SEZ or become a do-
developer in the SEZ after ascertaining the
provisions and requirements under SEZ Unit Act
provisions of the Electricity Act .
3
TSERC
4
MoCI
5
SEZ Act
6
SEZ
7
2010 Notification
Page 2 of 24
c) Pursuant ... Regulatory Commission
(Distribution Licence) Regulations, 20139 and section 49 of the
SEZ Act. Upon the Andhra Pradesh Reorganisation Act, 2014
coming into force, the application
SEZ Act ”), an SEZ is afforded a special fiscal treatment to encourage
manufacturing and infrastructure creation. Section 30 of the SEZ Act
provides that ... scrutiny. Rule
47(3) of the SEZ Rules already obliges the SEZ power generator, when
electricity leaves the SEZ, to neutralise the customs duty foregone
Act in respect of services supplied to
SEZ units. Subsection (2) of Section 26 of SEZ Act
provides that the Central Government may prescribe ... unit to carry
on authorised operations in SEZ. Under Subsection (1)
of Section 51 , SEZ Act prevails over other enactments
which are inconsistent
infrastructures up to
the boundary of SEZ, tax exemptions/holiday were provided under ICT Policy
and SEZ Act, 2005 justifying that the project would create
Special Economic Zone Act, 2005 (hereinafter
referred to as “ SEZ Act, 2005 ”).
11. The Appellant even challenged the fair and
liquidation valuation of the Corporate ... same would prevail,
leading to the provisions as contained in the SEZ
Act 2005 giving way to IBC 2016.
18. It has come on record
under Section 5(1) of the IGST Act read with Section 3(7)
of the Customs Tariff Act implies that the tax is leviable only ... notification exempting goods and services
imported from an SEZ unit or developer under the IGST Act .
38
PART B
Subsequently, the Government rescinded the above
acres of
land to its wholly owned subsidiary i.e. GIFT SEZ Limited
with a right to mortgage while retaining ownership thereof
with the State ... fifth respondent, Government of India,
issued a notification under Special Economic Zones Act, 2005 ,
for the area of 261 acres of land for development, operation
Land Acquisition Act, 1894 (“the Act” for short) issued on 19.05.2008,
followed by declaration under Section 6 of the Act on 26.05.2008 in respect ... seeking reference under
17:26:45 IST
Reason:
Section 18 of the Act were preferred by many landholders but the petitioner
