M/S. Gangeshwar Limited vs State Of U.P. And Others on 19 September, 1995
Therefore,
necessity of certainty and cold prudence requires us to
uphold the orders of the High Court, all the more when the
author of its judgment is no other than the Hon'ble M.P.
Mehrotra J, who gave a well considered and well reasoned
judgment in Jai Ram Singh's case supra. Years later, so sure
was the Hon'ble Judge of the soundness of the view that the
said precedent was not even adverted to by him in the
judgment under appeal. Apparently, by then, the views of the
High Court in that regard seemed to have been crystalized
and applied in lot many cases that under Section 6(a), in
order to obtain exemption the land must be shown not merely
to be used for industrial purposes, but there should also be
a subsisting certificate under Section 143 in relation to it
on the appointed date.