Sastha Steels PVT LTD v. State Of Kerala

Court
Kerala High Court
Case number
WP(C)/4421/2024
Date of judgment
14 May 2024
Bench
HONOURABLE MR.JUSTICE VIJU ABRAHAM
Petitioner
SASTHA STEELS PVT LTD
Respondent
STATE OF KERALA
CNR
KLHC010793322024

Judgment

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE VIJU ABRAHAM TUESDAY, THE 14TH DAY OF MAY 2024 / 24TH VAISAKHA, 1946 WP(C) NO. 25667 OF 2021 PETITIONER:

SASTHA STEELS PVT LTD NISA, KANJIKODE, PALAKKAD- 678621, REPRESENTED BY ITS MANAGING DIRECTOR, R.ELANGOVAN.

BY ADV V.A.VINOD RESPONDENTS:

1 STATE OF KERALA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF INDUSTRIES AND COMMERCE, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001.

2 THE DIRECTOR, OFFICE OF DIRECTOR OF INDUSTRIES AND COMMERCE, DIRECTORATE OF INDUSTRIES AND COMMERCE, VIKAS BHAVAN, THIRUVANANTHAPURAM-695033.

3 THE GENERAL MANAGER, DISTRICT INDUSTRIES CENTRE, PALAKKAD-678621, BEHIND CIVIL STATION.

*ADDL.R4 ALVIN JOHN AGED 31YEARS, S/O C I JOHN, CHITTATUKARAKARAN HOUSE, ROSE GARDENS, THIRUVAMBADY, THRISSUR-680 022 *(ADDL.R4 IS IMPLEADED AS PER ORDER DATED 15-06-2022 IN I.A 1/2022) BY ADV TOMSON T.EMMANUEL GP – DEEPA V.

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 14.05.2024, ALONG WITH WP(C) NOS.1394/2021, 16999/2022 AND 4421/2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) No. 1394 & 25667 of 2021, 16999 of 2022 & 4421 of 2024 : 2 :

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE VIJU ABRAHAM TUESDAY, THE 14TH DAY OF MAY 2024 / 24TH VAISAKHA, 1946 WP(C) NO. 1394 OF 2021 PETITIONER:

SASTHA STEELS PVT. LTD. NIDA, KANJIKODE, PALAKKAD - 678 621 REPRESENTED BY ITS MANAGING DIRECTOR (DIRECTOR) R.ELANGOVAN.

BY ADV V.A.VINOD RESPONDENTS:

1 GOVERNMENT OF KERALA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF INDUSTRIES AND COMMERCE, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001.

2 THE DIRECTOR, OFFICE OF DIRECTOR OF INDUSTRIES AND COMMERCE DIRECTORATE OF INDUSTRIES AND COMMERCE, VIKAS BHAVAN, THIRUVANANTHAPURAM -695 033.

3 THE GENERAL MANAGER DISTRICT INDUSTRIES CENTRE, PALAKKAD - 678 621.

*ADDL.R4 ALVIN JOHN S/O C.I JOHN, AGED 31 YEARS,RESIDING AT CHITTATTUKARAKKARAN HOUSE,ROSE GARDEN THIRUVAMPADY POST, PIN-680022,THRISSUR DISTRICT *(ADDL.R4 IS IMPLEADED AS PER ORDER DATED 15/6/2022 IN I.A 1/2022 IN WPC 1394/21) BY ADV TOMSON T.EMMANUEL GP – DEEPA V.

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.05.2024, ALONG WITH WP(C) NOS.25667/2021, 16999/2022 AND 4421/2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) No. 1394 & 25667 of 2021, 16999 of 2022 & 4421 of 2024 : 3 :

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE VIJU ABRAHAM TUESDAY, THE 14TH DAY OF MAY 2024 / 24TH VAISAKHA, 1946 WP(C) NO. 16999 OF 2022 PETITIONER:

ALVIN JOHN., AGED 31 YEARS S/O. C I JOHN, CHITTATUKARAKARAN HOUSE, ROSE GARDENS, THIRUVAMBADY, THRISSUR - 680 022, THRISSUR DISTRICT.

BY ADV TOMSON T.EMMANUEL RESPONDENTS:

1 DISTRICT INDUSTRIES CENTRE, DEPARTMENT OF INDUSTRIES AND COMMERCE, NEAR CIVIL STATION, PALAKKAD - 678 621, REPRESENTED BY ITS GENERAL MANAGER.

2 THE DIRECTOR, OFFICE OF THE DIRECTOR OF INDUSTRIES AND COMMERCE, DIRECTORATE OF INDUSTRIES AND COMMERCE, VIKAS BHAVAN P O; THIRUVANANTHAPURAM - 695 033.

3 INSPECTOR OF POLICE, WALAYAR POLICE STATION, PALAKKAD - 678 625, REPRESENTED BY STATION HOUSE OFFICER.

4 STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, DEPARTMENT OF INDUSTRIES AND COMMERCE, SECRETARIAT, THIRUVANANTHAPURAM - 695 001.

*ADDL.R5 SASTHA STEELS PVT. LTD.

NIDA, KANJIKODE, PALAKKAD - 678 621.

*[ADDITIONAL R5 IS IMPLEADED AS PER ORDER DATED 15.06.2022 IN I.A.1/2022 IN WP(C)16999/2022.]

BY ADV V.A.VINOD GP – DEEPA V.

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.05.2024, ALONG WITH WP(C) NOS.25667/2021, 1394/2021 AND 4421 OF 2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) No. 1394 & 25667 of 2021, 16999 of 2022 & 4421 of 2024 : 4 :

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE VIJU ABRAHAM TUESDAY, THE 14TH DAY OF MAY 2024 / 24TH VAISAKHA, 1946 WP(C) NO. 4421 OF 2024 PETITIONER:

SASTHA STEELS PVT LTD NIDA, KANJIKODE, PALAKKAD, REPRESENTED BY ITS DIRECTOR, R. ELANGOVAN, PIN - 678621 BY ADVS. V.A.VINOD SANTHOSH MATHEW ARUN THOMAS VEENA RAVEENDRAN KARTHIKA MARIA ANIL SEBASTIAN PULICKEL SHINTO MATHEW ABRAHAM ABI BENNY AREECKAL MATHEW NEVIN THOMAS KARTHIK RAJAGOPAL KURIAN ANTONY MATHEW LEAH RACHEL NINAN JOE S. ADHIKARAM RESPONDENTS:

1 STATE OF KERALA REPRESENTED BY ITS SECRETARY DEPARTMENT OF INDUSTRIES AND COMMERCE, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 2 THE DIRECTOR OFFICE OF DIRECTOR OF INDUSTRIES AND COMMERCE, DIRECTORATE OF INDUSTRIES AND COMMERCE, VIKAS BHAVAN, THIRUVANANTHAPURAM, PIN - 695033 3 THE GENERAL MANAGER DISTRICT INDUSTRIES CENTRE, PALAKKAD, PIN - 678621 4 ALVIN JOHN AGED 32 YEARS S/O C.I JOHN, CHITTATHUKARAKARAN HOUSE, ROSE GARDENS, THIRUVAMBADY, THRISSUR, PIN - 680022 BY ADV TOMSON T.EMMANUEL GP – DEEPA V.

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 14.05.2024, ALONG WITH WP(C) NOS.25667/2021, 1394/2021 AND 16999/2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) No. 1394 & 25667 of 2021, 16999 of 2022 & 4421 of 2024 : 5 :

VIJU ABRAHAM , J.

======================================== WP(C) No. 1394 & 25667 of 2021, 16999 of 2022 & 4421 of 2024 ======================================== Dated this the 14th day of May, 2024 J U D G M E N T Since the issues raised in all these writ petitions are common, they are heard and disposed of by this common judgment.

2.

In WP(C) No. 1394 of 2021, petitioner is a company that undertakes the production of steel bars and the plant is situated in the Kanjikode Industrial Area which started its operation in the year 2004, and the 3rd respondent allotted 196.33 cents of land for setting up a steel plant. Pursuant to the said allotment, the company was established and the company was given a further allotment of land also by the 3rd respondent for expansion of the company. The petitioner company participated in auction proceedings of Kerala Financial Corporation and acquired 1 acre of land comprised in Sy.No.639 E/3 of Pudusserry Central Village of Palakkad Taluk. After purchasing the said land through auction, the petitioner company was given possession of land by the Kerala Financial Corporation. The auction was conducted by the Kerala Financial Corporation after getting permission from the 2nd respondent who is the Director of Industries and Commerce.

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Thereafter, the 3rd respondent issued Ext.P1 order allotting this 1 acre of land in Sy.No. 639 E/3 in favour of the petitioner company.

Petitioner submits that as per Ext.P1, a condition has been stipulated that the petitioner company shall only use the said extent of land for stockyard purposes. Later on, the petitioner entered into Ext.P2 articles of agreement with the 3rd respondent in respect of the above-said land. The petitioner company sought for further allotment of additional 2 acres of land for utilizing the installed capacity in full and for shifting the workshop which is situated near the furnace area. Pursuant to the same, by Ext.P3 order, the petitioner was allotted 150 cents of land in Sy.No. 368, 370, 374 of Pudussery Village of Palakkad Taluk.

3.

Based on a report filed by the Industrial Officer, a notice for hearing was issued to the company stating that the land allotted pursuant to Ext.P3 was not utilized so far and the petitioner appeared for the hearing and sought some time for setting up additional unit in the land allotted as per Ext.P3. But without giving such an opportunity, the 3rd respondent issued Ext.P4 order, whereby this 150 cents of land allotted as per Ext.P3 comprising Sy.

Nos. 368, 370 and 374 of Pudussery Village of Palakkad Taluk was resumed. The petitioner would further submit that during the lockdown period in the month of June, 2020, the 3rd respondent

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issued a notice of hearing asking the petitioner to appear before the office on 24.06.2020. Even though the petitioner went to the office as directed by the 3rd respondent, he was not allowed to enter the office stating that he is coming from Tamil Nadu and citing restrictions due to COVID-19 pandemic. Thereafter without hearing the petitioner, the 3rd respondent went on to pass Ext.P5 order stating that the company has not started functioning till now and hence the land allotted to the company having an extent of one acre in Survey No.639 E/3 vide Ext.P1 is repossessed. The petitioner submits that the finding in Ext.P5 is not correct since the company started commercial production after setting up the factory in the year 2004-2005 itself. The property allotted pursuant to Exts.P1 and P2 is being used by the petitioner company for stocking goods and as per the conditions in Exts.P2 and P2, the petitioner could not utilize the said property for starting any factory. It is further submitted that in 2007, the company sought for more allotment of land and by Ext.P6, 60 cents of land was again allotted to the petitioner company. Therefore, by the issuance of Ext.P6 itself it is clear that the contentions raised in Ext.P5 order by the 3rd respondent that the petitioner has not started functioning as the company is without any basis.

Thereupon, Ext.P7 representation was submitted before the 2nd respondent against

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Ext.P5 order stating the true sets of facts. The additional 4th respondent got impleaded and submitted that after repossessing 100 cents of land in Survey Nos.370 and 371/1, 374/1 of Puthussery Village in the new Industrial Area, Kanjikode, Palakkad, the 4th respondent was allotted this 100 cents of land as per Ext.R4 and the 4th respondent remitted the entire cost of land and building along with the interest before the 3rd respondent and thereafter, the 4th respondent has become the absolute owner of the plot comprising of 100 cents of land in Survey Nos. 370 and 374/1 of Puthussery Central Village in New Industrial Development Area, Kanjikode - Palakkad district.

4.

A detailed counter affidavit has been filed by the 3rd respondent, wherein it is submitted that 150 cents of land allotted in 2012 was resumed by the Department in 2017 since the same was kept idle since the allotment. It is also stated that the chance of personal hearing was afforded to the petitioner and the petitioner was given a chance to produce documents regarding the functioning of its unit as per office letter dated 03.03.2020 well before the declaration of the lockdown. But the petitioner did not submit any document or made a reply to the letter. After the lockdown period was over, another chance was given to the petitioner for a personal hearing as per office letter dated

WP(C) No. 1394 & 25667 of 2021, 16999 of 2022 & 4421 of 2024 : 9 :

16.10.2020, but the petitioner did not turn up for the hearing. An inspection was conducted and it was found that the land was lying idle and vacant and thereafter another opportunity of hearing was afforded on 24.06.2020 which also the petitioner did not avail. It is further stated that the land in question was resumed as it was not utilised for the purpose of which it was allotted even after a lapse of 12 years since the allotment and also for not starting the unit. It is also submitted that in the 100 cents of land in question except a shed that was constructed by the former allottee of the land and a machinery with some scraps, there was nothing in the said land and the land was not utilized by the petitioner till the resumption and that no improvement/development works were done by the petitioner after the possession of the land in the year 2007 and Rule 16 of GO(MS) No.169/69/ID dated 05.04.1969 mandates that the allotted land should be utilized by the allottee within a period of 16 months failing which it is liable to be resumed by the department.

5.

A detailed reply affidavit has been filed by the petitioner, wherein it is reiterated that Exts.P1 and P2 contains a rider that the land allotted will be utilized only for stockyard and not for melting unit or any other activity. Petitioner also submits that the finding that the manufacturing activity has not commenced in spite of

WP(C) No. 1394 & 25667 of 2021, 16999 of 2022 & 4421 of 2024 : 10 :

allotment of industrial plots is not correct and that commercial protection started in the year 2004 and there were more than 100 workers engaged in the company and the company is running with all necessary permissions and licences from the statutory authorities. The petitioner relies on Ext. P8, details of the outward supply of goods and services for the year 2023-24, as well as, Ext.P9, consent to operate issued by the Kerala State Pollution Control Board dated 22.03.2021 in support of its contentions. It is also submitted that the property allotted as per Exts.P1 and P2 has been used by the petitioner Company for stocking its materials including machinery and nowhere in the agreement or in the allotment order it is stated that the company shall use the property for stocking a particular product only.

6.

The learned Government Pleader as per a memo produced a sketch of the property comprised in Re-survey Nos.370 and 374/1 of Block No.34 of Puthussery Central Village allotted to the additional 4th respondent.

7.

WP(C) 25667 of 2021 is filed by the petitioners in WP(C) No.1394 of 2021 seeking an order directing the respondents not to allow any person under him to take away the stock machinery and materials lying in the stockyard of the company comprised in 1 acre of land in Re-survey No.639 E/3 of Puthussery Central village of

WP(C) No. 1394 & 25667 of 2021, 16999 of 2022 & 4421 of 2024 : 11 :

Palakkad Taluk, which was resumed by the 3rd respondent pursuant to Ext.P5 order dated 26.06.2020.

8.

WP(C) No. 16999 of 2022 is filed by the additional 4th respondent in WP(C) No.1394 of 2021, wherein he has sought for a direction to the 1st respondent to enable the petitioner for conducting business activities in the said plot.

9.

WP(C) No.4421 of 2024 is filed by the petitioner in WP(C) No.1394 of 2021 essentially challenging Ext.P15, whereby 1 acre of land comprised in Sy.No. 370/pt, 374/pt of Kanjikode New Industrial Development area was allotted to the 4th respondent, who is the additional 4th respondent in WP(C) No.1394 of 2021. In the said writ petition, it is contended that the writ petition was necessitated since the respondents came up with a contention that it was the property which was restored as per Ext P5 order which is allotted to the 4th respondent and pursuant to the direction issued by this court, the Government pleader has produced a survey sketch in respect of the property wherein it is contended that the land in survey number 639E/3 allotted to the petitioner is the one which was subsequently allotted to the 4th respondent and the same is in resurvey no. 370 and 374/1 though no such contention was taken by the 3rd respondent in their counter affidavit filed in WP(C) No.

1394 of 2021. Petitioner would further submit that the delay in

WP(C) No. 1394 & 25667 of 2021, 16999 of 2022 & 4421 of 2024 : 12 :

challenging Ext P8 order was only due to the above said facts and circumstances and the petitioner company was never put on notice about the resurvey conducted by the authority concerned and also the change in survey numbers.

10.

A detailed counter affidavit has been filed by the 4th respondent. Ext R4-A allotment agreement was executed after the allotment order was issued on 24.07.2020. Electricity connection was also granted and the 4th respondent was paying energy charges and Ext R4-D GST registration certificate was also produced in support of his contention.

11.

I have heard the learned Senior Counsel appearing for the petitioner in WP(C) No. 1394 of 2021, 25667 of 2021 and WP(C) No. 4421 of 2024 and also the learned counsel appearing for the petitioner in WP(C) No. 16999 of 2022 and the learned Special Government Pleader for the Industries Department.

12. WP(C) No. 1394 of 2021 is filed challenging Ext P5 whereby an extent of 1 acre of land comprised in Survey No.

639E/3pt was resumed, whereas WP(C) No. 4421 of 2024 is challenging Ext P15 whereby the additional 4th respondent in WP(C) No. 1394 of 2021 was allotted 1 acre of land comprised in 370/pt and 374/pt. After going through the pleadings in these writ petitions and after hearing the respective counsels, I am of the

WP(C) No. 1394 & 25667 of 2021, 16999 of 2022 & 4421 of 2024 : 13 :

view that two aspects are to be considered and decided in these writ petitions, i.e., whether Ext P5 order of resumption of 1 acre of land comprised in Survey No. 639E/3pt was in accordance with law and as to whether it is the very same land which is allotted to the additional 4th respondent in WP(C) No. 1394 of 2021 as per Ext P15 proceedings produced in WP(C) No. 4421 of 2024.

13.

Let me first consider whether the resumption of 1 acre of land comprised in Survey No. 639E/3pt was in accordance with law. The petitioner in WP(C) No. 1394 of 2021, which was running an industrial unit in Kanjikode Industrial Area participated in an auction proceedings of KFC and acquired the said 1 acre of land comprised in Survey No. 639E/3pt and after acquiring the same, the said land was allotted as per Ext.P1. A perusal of Ext P1 would reveal that the petitioner unit is an existing industry which is functioning close to the subject property and that the 2nd respondent granted permission to KFC to confirm the auction sale on a specific condition that the additional land of 1 acre will be utilized only for use of stock yard and not as a melting unit or any other activity and the petitioner has agreed to the said stipulations.

14.

It is based on the said condition that the above said land was allotted to the petitioner. Thereafter, Ext P2 agreement was

WP(C) No. 1394 & 25667 of 2021, 16999 of 2022 & 4421 of 2024 : 14 :

executed with the 3rd respondent which also mandated that during the period of hire the plot shall not be used by the allottee for any purpose other than for which it is hired. During lock down period, a notice was issued by the 3rd respondent for a hearing which the petitioner attempted to attend but was not granted permission to enter the premises stating Covid 19 restrictions and later Ext P5 order was issued restoring 1 acre of land comprised in Survey No.

639E/3pt. A perusal of Ext P5 would reveal that the order of resumption was issued for the reason that though the petitioner was asked to produce documents regarding the industrial activity undertaken by the petitioner, the same was not produced and also did not appear for a hearing and further that the property though allotted for almost 12 years, the same has not been put to use. It is seen that Ext P7 reply has been submitted by the petitioner wherein it is stated that the company is functioning in the land allotted by the 3rd respondent and that around 100 workers are working and the company is undertaking production of steel bars.

As regard the 1 acre of land allotted as per Ext P1, the petitioner would contend that the same was allotted with a rider that the land will be used only as a stock yard and not for any melting unit or any other activity. In the counter affidavit filed by the 3rd respondent, the stand taken is that no improvement/development works were

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done by the petitioner after the possession of the land was taken and therefore the same was resumed. But in Ext P5 and in the counter affidavit filed there is no answer to the specific contention taken by the petitioner that in Ext P1 there is a rider that the allotted plot will be used only as a stock yard and not for any melting unit or any other activities and that only after the petitioner has agreed for the same, that the allotment was granted and that the petitioner has been using the said property for stocking its materials and the finished products. The petitioner has produced Ext P8 and P9 to substantiate that the unit is functioning in the industrial land and finding in Ext P5 that the petitioner is not undertaking any industrial activity is without any basis. Learned Senior counsel appearing for the petitioner would further contend that even though in Ext P5 it is stated that no industrial activity is undertaken by the petitioner for almost 12 years, by Ext P6 proceedings of the year 2017, the petitioner was allotted another 60 cents of land comprised in Survey No. 370/pt which would show that the stand taken in Ext P5 that no industrial activity for almost 12 years is without any basis in as much as if no industrial activity is undertaken by the petitioner as stated in Ext P5, no additional land will be allotted as evident from Ext P6. All these aspects were brought to the notice of the 3rd respondent by filing Ext P7 petition.

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It is also the specific contention of the petitioner company that the proceedings were initiated during Covid 19 pandemic. Yet another contention of the petitioner is that by Ext P1, 1 acre of land comprised in Survey No. 639E/3pt was allotted to him and by Ext P5, the said land was resumed. It is also to be seen that the petitioner was also granted 150 cents of land in Survey No. 368, 370, 374 of Pudussery Central Village as per Ext P3 and this land was resumed as per Ext P4. Petitioner contends that a perusal of Ext P15, 1 acre of land comprised in Survey no. 370/pt, 374/pt was allotted to the additional 4th respondent and not the land which was ordered to be resumed as per Ext P5 as the said land is comprised in survey no. 639-E/3pt. The counter affidavit filed by the 3rd respondent also did not contain an answer as to whether it is the very same land which is allotted to the 4th respondent which is resumed as per Ext P5. Though in the memo submitted by the Special Government Pleader it is stated that the 1 acre land resumed as per Ext P5 is allotted to the additional 4th respondent and a sketch is seen prepared in respect of the said property, the survey no. is shown as 370 and 374/1. If in fact it is the re-survey number of the property resumed as per Ext P5, then naturally Ext P5 which was issued only in 2020 should also contain the resurvey number but the survey number shown therein is 639E/3pt. In view

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of the above facts and circumstances, the matter requires reconsideration by the authorities after affording an opportunity being heard to the parties.

In view of the above factual situation involved in this batch of writ petitions, I am of the opinion that the matter requires reconsideration at the hands of the 2nd respondent for which Ext P7 petition is pending consideration. Therefore, these writ petitions are disposed of as follows:

1. Ext P5 order in WP(C) No. 1394 of 2021 and Ext P15 order in WP(C) No. 4421 of 2024 are set aside.

2. The 2nd respondent shall take up Ext P7 petition submitted by the petitioner in WP(C) No. 1394 of 2021 and dispose of the same in accordance with the law based on the Rules for Allotment of Plots in Industrial Development Area/Development Plot/Industrial Estate as amended as per G.O.(Ms) No.8/2020/ID dated 08.01.2020 after affording an opportunity of being heard to the petitioner and the additional 4th respondent in WP(C) No. 1394 of 2021.

3. If a survey and measurement of the land is required to finalize the proceedings, the same shall be with notice to the petitioner and additional 4th respondent in WP(C)

WP(C) No. 1394 & 25667 of 2021, 16999 of 2022 & 4421 of 2024 : 18 :

No. 1394 of 2021.

4. The 2nd respondent shall finalize the proceedings and issue orders as directed above within an outer limit of 3 months from the date of receipt of a copy of the judgment.

Sd/- VIJU ABRAHAM JUDGE sbk/-

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APPENDIX OF WP(C) 1394/2021 PETITIONER EXHIBITS Exhibit P-8 True copy of form GSTR -1 for the financial year 2023-24 dated 7.12.2023 of the Petitioner company Exhibit P-9 True copy of the integrated consent to operate issued by the Kerala State Pollution Control Board dated 22.3.2021 EXHIBIT P3 TRUE COPY OF THE ORDER DATED 04/08/2012 ISSUED BY THE 3RD RESPONDENT.

EXHIBIT P4 TRUE COPY OF THE ORDER DATED 10/10/2017 ISSUED BY THE 3RD RESPONDENT.

EXHIBIT P1 TRUE COPY OF THE ORDER DATED 26/12/2007 ISSUED BY THE 3RD RESPONDENT.

EXHIBIT P6 TRUE COPY OF THE ORDER DATED 22/03/2007 ISSUED BY THE 3RD RESPONDENT.

EXHIBIT P7 TRUE COPY OF THE REPRESENTATION DATED 18/12/2020 PREFERRED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.

EXHIBIT P5 TRUE COPY OF THE ORDER DATED 26/06/2020 ISSUED BY THE 3RD RESPONDENT.

EXHIBIT P2 TRUE COPY OF THE AGREEMENT DATED 27/12/2007.

RESPONDENT EXHIBITS EXHIBIT R4 TRUE COPY OF AGREEMENT FOR ALLOTMENT OF PLOT ON HIGHER PURCHASE DATED 04.11.2020, IN SURVEY NO.370 AND 374/1 OF VILLAGE PUTHUSSERY CENTRAL, ENTERED INTO BETWEEN PETITIONER AND 3RD RESPONDENT

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APPENDIX OF WP(C) 16999/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF CHELLAN DATED 19.05.2020 FOR RS.6,62,650/- REMITTED BY PETITIONER, TOWARDS COST OF LAND.

Exhibit P2 TRUE COPY OF AGREEMENT FOR ALLOTMENT OF PLOT ON HIGHER PURCHASE DATED 04.11.2020, IN SURVEY NO.370 AND 374/1 OF VILLAGE PUTHUSSERY CENTRAL, ENTERED INTO BETWEEN PETITIONER AND 1ST RESPONDENT.

Exhibit P3 TRUE COPY OF CHELLAN FOR RS.6,52,650/- REMITTED BY PETITIONER, TOWARDS BALANCE COST OF LAND.

Exhibit P3 A TRUE COPY OF CHELLAN FOR RS.33,652/- REMITTED BY PETITIONER, TOWARDS INTEREST ON COST OF LAND.

Exhibit P4 TRUE COPY OF COMPLAINT SUBMITTED BEFORE 3RD RESPONDENT WHICH WAS ACKNOWLEDGED AS PER PETITION NO.144320/2020 DATED 05.12.2020.

Exhibit P5 TRUE COPY OF LETTER DATED 25.03.2022 SUBMITTED BY PETITIONER BEFORE 1ST RESPONDENT.

Exhibit P6 TRUE COPY OF LETTER NO. DICPKD/363/2020-13 DATED 29.04.2022 ISSUED BY 1ST RESPONDENT.

Exhibit P7 TRUE COPY OF INTERIM ORDER DATED 17.11.2021 PASSED BY THIS HON'BLE COURT IN WP(C) NO. 25667/2021.

Exhibit P7 A TRUE COPY OF INTERIM ORDER DATED 29.11.2021 PASSED BY THIS HON'BLE COURT IN WP(C) NO. 1394/2021, Exhibit P7 B TRUE COPY OF JUDGMENT DATED 18.11.2021 PASSED BY THIS HON'BLE COURT IN WP(C) NO. 15837/2020 Exhibit P8 TRUE COPY OF ORDER DATED 24.07.2020 ISSUED TO PETITIONER BY 1ST RESPONDENT IN ALLOTTING 100 CENTS OF LAND IN SURVEY NO.370 AND 374/1 IN VILLAGE PUTHUSSERRY CENTRAL, TALUK PALAKKAD, DISTRICT PALAKKAD

WP(C) No. 1394 & 25667 of 2021, 16999 of 2022 & 4421 of 2024 : 21 :

APPENDIX OF WP(C) 4421/2024 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF FORM GSTR -1 FOR THE FINANCIAL YEAR 2023-24 DATED 07.12.2023 OF PETITIONER COMPANY Exhibit P2 TRUE COPY OF THE INTEGRATED CONSENT TO OPERATE ISSUED BY THE KERALA STATE POLLUTION CONTROL BOARD DATED 22.3.2021 Exhibit P3 TRUE COPY OF THE ORDER DATED 22.03.2007 ISSUED BY THE 3RD RESPONDENT Exhibit P4 TRUE COPY OF THE ORDER DATED 26.12.2007 ISSUED BY THE 3RD RESPONDENT Exhibit P5 TRUE COPY OF THE AGREEMENT DATED 27.12.2007 ENTERED INTO BETWEEN THE PETITIONER COMPANY AND THE 3RD RESPONDENT Exhibit P6 TRUE COPY OF THE ORDER DATED 04.08.2012 ISSUED BY THE 3RD RESPONDENT Exhibit P7 TRUE COPY OF THE AMENDMENT AGREEMENT ENTERED INTO BETWEEN THE PETITIONER COMPANY AND THE 3RD RESPONDENT DATED 06.08.2012 Exhibit P8 TRUE COPY OF THE ORDER DATED 10.10.2017 ISSUED BY THE 3RD RESPONDENT Exhibit P9 TRUE COPY OF THE ORDER DATED 26.06.2020 ISSUED BY THE 3RD RESPONDENT Exhibit P10 TRUE COPY OF THE REPRESENTATION DATED 18.12.2020 PENDING BEFORE THE 2ND RESPONDENT Exhibit P11 TRUE COPY OF THE ORDER DATED 16.02.2021 IN W.P (C) NO 1394/2021 Exhibit P12 TRUE COPY OF THE JUDGMENT IN W.P (C) NO 15837/2020 DATED 18.11.2021 Exhibit P13 TRUE COPY OF THE INTERIM ORDER IN W.P (C) NO 25667/2021 DATED 17.11.2021 Exhibit P14 TRUE COPY OF THE ORDER IN I.A NO 1/2021 IN W.P (C) NO 1394/2021 DATED 29.11.2021 Exhibit P15 TRUE COPY OF THE ALLOTMENT ORDER ISSUED BY THE 3RD RESPONDENT IN FAVOUR OF THE 4TH RESPONDENT DATED 24.07.2020 Exhibit P16 TRUE COPY OF THE COUNTER AFFIDAVIT FILED BY THE 3RD RESPONDENT IN W.P (C) NO 1394/2021 Exhibit P17 TRUE COPY OF THE NOTICE ISSUED BY THE 3RD RESPONDENT DATED 16.06.2020 RESPONDENT EXHIBITS EXT R4-A True copies of allotment agreement dated 04.11.2020 EXT R4-B True copies of chellans dated 07.05.2021 towards balance cost of land and interest

WP(C) No. 1394 & 25667 of 2021, 16999 of 2022 & 4421 of 2024 : 22 :

EXT R4-C True copy of certificate No.DB25/KJKD/2023-24/51 dated 12.02.2024 issued by Assistant Engineer, Electrical Section, KSEB, Kanjikode EXT R4-D True copy of GST registration certificate No.32BVPPA1565F2ZU dated 03.12.2020 issued in FORM GST REG - 06 issued under the GST Act

WP(C) No. 1394 & 25667 of 2021, 16999 of 2022 & 4421 of 2024 : 23 :

APPENDIX OF WP(C) 25667/2021 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ORDER DATED 26.12.2007 ISSUED BY THE 3RD RESPONDENT.

Exhibit P2 TRUE COPY OF THE AGREEMENT DATED 27.12.2007.

Exhibit P3 TRUE COPY OF THE ORDER DATED 4.8.2012 ISSUED BY THE 3RD RESPONDENT NO.I/3015/03.

Exhibit P4 TRUE COPY OF THE ORDER DATED 10.10.2017 ISSUED BY THE 3RD RESPONDENT, NO.I/3015/03.

Exhibit P5 TRUE COPY OF THE ORDER DATED 26.6.2020 ISSUED BY THE 3RD RESPONDENT, NO.I/3015/03.

Exhibit P6 TRUE COPY OF THE LIST OF MACHINERIES AND OTHER ITEMS INCLUDING RAW MATERIALS.

Exhibit P7 TRUE COPY OF THE REPRESENTATION PREFERRED BEFORE THE 3RD RESPONDENT DATED 16.11.2021.

RESPONDENT EXHIBITS EXHIBIT R1 TRUE COPY OF AGREEMENT FOR ALLOTMENT OF PLOT ON HIGHER PURCHASE DATED 04.11.2020, IN SURVEY NO.370 AND 374/1 OF VILLAGE PUTHUSSERY CENTRAL, ENTERED INTO BETWEEN PETITIONER AND 3RD RESPONDENT

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Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.