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DIPESH ANILKUMAR NAIK
(Appellate Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

MILIND TORAWANE
SEEMA ARORA
Pet. Counsel
Avinash Poddar
Res. Counsel
---

Petitioner / Applicant

DIPESH ANILKUMAR NAIK

Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Gujrat

Date Dec 22, 2021
Order No.

GUJ/GAAAR/APPEAL/2021/35

Citation

2021(12) TAXREPLY 5380

Original Order
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ORDER

The appellant Shree Dipesh Anilkumar Naik, C/16, Kishore Park Society, Behind St.Xavier’s School, Ghoddod Road, Surat-395007(Gujarat) has submitted that he is a farmer having a vacant land outside the municipal area of town for which he has got necessary approvals from the Plan Passing Authority(the Jilla Panchayat) as per which the seller of land was required to develop the primary amenities like sewerage and drainage line, water line, electricity line, land leveling for road, pipe line facilities for drinking water, street lights, telephone line etc. He would then sell the individual plots to different buyers without any construction on the same but by providing the primary amenities as mentioned above, which are mandatory requirements of the approved Plan Passing Authority (the Jilla Panchayat). The appellant had filed an application for Advance Ruling on the above matter with the Gujarat Advance Ruling Authority asking the following question seeking Advance Ruling: &ld....

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