1 wp-349.08-group Ash IN THE HIGH COURT OF BOMBAY AT GOA WRIT PETITION NO. 349 OF 2008 WITH WRIT PETITION NO. 501 OF 2008 WITH WRIT PETITION NO. 507 OF 2008 WITH WRIT PETITION NO. 380 OF 2008 WITH WRIT PETITION NO. 436 OF 2008 WITH WRIT PETITION NO. 437 OF 2008 WITH WRIT PETITION NO. 438 OF 2008 WITH WRIT PETITION NO. 263 OF 2008 WITH MISC. APPLICATION NO.391 OF 2009 IN WRIT PETITION NO. 263 OF 2008 WITH WRIT PETITION NO. 310 OF 2008 WITH WRIT PETITION NO.314 OF 2008 WITH WRIT PETITION NO. 316 OF 2008 WP NO. 349 OF 2008 1. K. Raheja Corporation Private Limited, ) a Company incorporated under the ) Companies Act, 1956 ( Act 1 of 1956 ), ) having its registered office at ) Construction House, “”, 24th Road, ) Khar (W), Mumbai – 400 052. ) 2 wp-349.08-group 2. Ramesh Valecha, ) Shareholder, K. Raheja Corp. Pvt. Ltd., ) having its registered office at ) Construction House, “”, 24th Road, ) Khar (W), Mumbai – 400 052. ) .. Petitioners Vs 1. The State of Goa, ) through its Secretary (Industries), ) having office at Secretariat, Porvorim, ) Bardez - Goa. ) 2. Goa Industrial Development Corporation,) Registered under the Companies Act, ) 1956, having its registered office at ) Plot No.13-A/2, EDC Complex, ) Patto Plaza, Panaji, Goa- 403 001. ) 3. Shri A.V. Palekar, ) Managing Director, ) Goa Industrial Development Corporation,) having his registered office at Plot ) No.13-A/2, EDC Complex, ) Patto Plaza, Panaji, Goa- 403 001. ) 4. Shri V.K. Jha, ) Secretary (Industries) State of Goa, ) having his office of Government of Goa,) Secretariat, Porvorim, Goa. ) 5. Mr. Sanjeet Rodriques, ) Director, Goa Industrial Development ) Corporation, having his office at ) Directorate of Industries, Trade & ) Commerce, Government of ) Goa, Panaji, Goa. ) 6. Union of India, ) Through Director, Government of ) 3 wp-349.08-group India, Ministry of Commerce & ) Industry, Department of Commerce ) (SEZ), Udyog Bhavan, ) New Delhi 110 011. ) .. Respondents -- S/Shri Ravi Kadam, Senior Advocate with Suresh Gupte, Ms Hemlata Jain, Dr. Birendra Saraf, R.G. Ramani, Ranjit Shetty and Luckyraj Indorkar for the Petitioners. Shri S.S. Kantak, Advocate General with Shri Abhijeet Kamat, Additional Government Advocate for Respondent Nos.1, 4 and 5. S/Shri Bomi Zaiwalla, Senior Advocate with A.D. Bhobe for Respondent Nos.2 and 3. Shri C.A. Ferreira, Assistant Solicitor General for Respondent No.6. -- WP NO. 501 OF 2008 1. Paradigm Logistic & Distribution ) Private Limited, ) a Company incorporated under the ) Companies Act, 1956 (Act 1 of 1956) ) having its registered office at ) Bandra Kurla Complex, Block “G” ) Plot No.30, Bandra (East), ) Mumbai – 400 051. ) 2. Shri Ramesh Valecha, ) Shareholder, Paradigm Logistic & ) Distribution Private Limited, ) of major age, Indian national, ) having his registered office at ) Bandra Kurla Complex, Block “G” ) Plot No.30, Bandra (East), ) Mumbai – 400 051. ) .. Petitioners 4 wp-349.08-group Vs 1. The State of Goa, ) through its Chief Secretary, ) having office at Secretariat, Porvorim, ) Bardez - Goa. ) 2. Goa Industrial Development Corporation,) A Statutory Corporation incorporated ) under the Goa Industrial Development ) Act, having its registered office at ) Plot No.13-A/2, EDC Complex, ) Patto Plaza, Panaji, Goa. ) 3. Shri A.V. Palekar, ) Managing Director, ) Goa Industrial Development Corporation,) having his registered office at Plot ) No.13-A/2, EDC Complex, ) Patto Plaza, Panaji, Goa. ) 4. Shri V.K. Jha, ) Secretary (Industries) State of Goa, ) having his office at Secretariat, ) Porvorim, Bardez, Goa. ) 5. Shri T.S. Reddy, ) Director of Industries, ) Trade & Commerce, Government of ) Goa, having office at Directorate of ) Industries & Mines, Panaji, Goa. ) 6. Union of India, ) Through Secretary, Government of ) India, Ministry of Commerce (SEZ), ) Udyog Bhavan, New Delhi 110 011. ) (Above all are the Regd.addresses) ) .. Respondents -- S/Shri F.E. D’vitre, Senior Advocate with Suresh Gupte, Ms Hemlata Jain, Dr. Birendra Saraf, R.G. Ramani, Ranjit Shetty 5 wp-349.08-group and Luckyraj Indorkar for the Petitioners. S/Shri S.S. Kantak, Advocate General with Abhijeet Kamat, AGA for Respondent Nos.1, 4 and 5. S/Shri Bomi Zaiwalla, Senior Advocate along with A.D. Bhobe for Respondent Nos. 2 and 3. Shri C.A. Ferreira, Assistant Solicitor General for Respondent No.6. -- WP NO. 507 OF 2008 1. M/s. Maxgrow Finlease Private Limited, ) a Company incorporated under the ) Companies Act, 1956, having its ) registered office at 6, Devika Towers, ) Ground Floor, Nehru Place, ) NEW DELHI – 110 019, ) represented herein by Shri Sunil Bedi, ) Managing Director, resident of F-4, ) Nizzamudin West, NEW DELHI – 13. ) 2. Shri Sunil Bedi, ) Shareholder of Petitioner No.1 ) abovenamed, of major age, Indian ) National, resident of F-4, ) Nizzamudin West, NEW DELHI -13.) .. Petitioners Vs 1. State of Goa, ) through its Chief Secretary, ) having office at Secretariat, Porvorim, ) Bardez - Goa. ) 2. Goa Industrial Development Corporation,) a Statutory Corporation incorporated ) under the Goa Industrial Development ) Act, having its registered office at ) 6 wp-349.08-group Plot No.13-A/2, EDC Complex, ) Patto, Panaji, Goa – 403 001. ) 3. Union of India, ) Through its Secretary, Government of ) India, Ministry of Commerce (SEZ), ) New Delhi – 110 011. ) ( Registered addresses ) ) Respondents.. -- S/Shri S.G. Dessai, Senior Advocate with A. Sharma and Shirin Naik for the Petitioners. Shri S.S. Kantak, Advocate General with Shri A. Kamat, AGA for Respondent No.1. S/Shri Bomi Zaiwalla, Senior Advocate with A.D. Bhobe for Respondent No.2. Shri C.A. Fereira, Additional Solicitor General for Respondent No. 3. -- WP NO. 380 OF 2008 1. Meditab Specialties Pvt. Ltd., ) through its Director Shri M. Ijaj Khalif, ) having its office at Bhut Khamb, Keri, ) Ponda, Goa. ) 2. Shri M. Ijaj Khalif, ) Director of Meditab Specialties Pvt. Ltd.,) having office at Bhut Khamb, Keri, ) Ponda, Goa. ) Petitioners Vs 1. The State of Goa, ) through its Chief Secretary, ) having office at Secretariat, Porvorim, ) Bardez - Goa. ) 7 wp-349.08-group 2. Goa Industrial Development Corporation,) having office at Patto Plaza, ) Panaji, Goa – 403 001. ) 3. Union of India, ) Through the Ministry of Commerce & ) Industries, New Delhi. ) (Above all are the Regd.addresses) ) ..Respondents Shri Soli Cooper with Nitin Sardessai for the Petitioners. S/Shri S.S. Kantak, Advocate General with Abhijeet Kamat, AGA for Respondent No.1. S/Shri Bomi Zaiwalla, Senior Advocate with A.D. Bhobe for Respondent No.2. Shri C.A. Ferreira, Assistant Solicitor General for Respondent No.3. -- WP NO. 436 OF 2008 Peninsula Pharma Research Centre Pvt. Ltd.,) a Company incorporated under the provisions) of the Companies Act, 1956 having its office ) at Peninsula Center, 850, Alto-Perverim, ) Bardez, Goa – 403 521. ) Petitioner Vs 1. Goa Industrial Development Corporation ) Corporation, Plot No.13A-2, ) EDC Complex, Patto Plaza, Panaji, ) Goa – 403 001. ) 2. Union of India, ) Through the Director (SEZ) ) Ministry of Commerce and Industry, ) Department of Commerce (SEZ Section) Udyog Bhawan, New Delhi. ) 8 wp-349.08-group 3. Board of Approval, ) Special Economic Zones, ) through its Secretary, C/o. Ministry of ) Commerce & Industry Department of ) Commerce, Udyog Bhavan, ) New Delhi. ) 4. Director (SEZ) Government of India ) Ministry of Commerce & Industry ) Department of Commerce, ) Udyog Bhavan, New Delhi. ) 5. State of Goa, ) Through the Chief Secretary, ) Secretariat, Porvorim, Goa. ) Respondents. -- S/Shri S.G. Bhobe along with Shailesh Shukla and Ms Ninotska Pimenta for the Petitioners. S/Shri Bomi Zaiwalla, Senior Advocate along with A.D. Bhobe for Respondent No.1. Shri C.A. Ferreira, Assistant Solicitor General for Respondent No.2. S/Shri S.S. Kantak, Advocate General with Abhijeet Kamat, AGA for Respondent No.5. -- WP NO. 437 OF 2008 The Planetview Mercantile Company Private Limited,) a Company incorporated under the provisions) of the Companies Act, 1956 having its office ) at 106, Peninsula Conter, Dr. S.S. Roa Road, ) Parel, Mumbai – 400 012. ) Petitioner Vs 9 wp-349.08-group 1. Goa Industrial Development Corporation ) Corporation, Plot No.13A-2, ) EDC Complex, Patto Plaza, Panaji, ) Goa – 403 001. ) 2. Union of India, ) Through the Director (SEZ) ) Ministry of Commerce and Industry, ) Department of Commerce (SEZ Section) Udyog Bhawan, New Delhi. ) 3. Board of Approval, ) Special Economic Zones, ) through its Secretary, C/o. Ministry of ) Commerce & Industry Department of ) Commerce, Udyog Bhavan, ) New Delhi. ) 4. Director (SEZ) Government of India ) Ministry of Commerce & Industry ) Department of Commerce, ) Udyog Bhavan, New Delhi. ) 5. State of Goa, ) Through the Chief Secretary, ) Secretariat, Porvorim, Goa. ) Respondents. -- S/Shri S.G. Bhobe along with Shailesh Shukla and Ms Ninotska Pimenta for the Petitioners. S/Shri Bomi Zaiwalla, Senior Advocate along with A.D. Bhobe for Respondent No.1. Shri C.A. Ferreira, Assistant Solicitor General for Respondent No.2. S/Shri S.S. Kantak, Advocate General with Abhijeet Kamat, AGA for Respondent No.5. -- 10 wp-349.08-group WP NO. 438 OF 2008 Inox Mercantile Company Private Limited, ) a Company incorporated under the provisions) of the Companies Act, 1956 having its office ) at Peninsula Center, 850, Alto-Pervorim, ) Bardez, Goa – 403 521. ) ..Petitioner Vs 1. Goa Industrial Development Corporation) Corporation, Plot No.13A-2, ) EDC Complex, Patto Plaza, Panaji, ) Goa – 403 001. ) 2. Union of India, ) Through the Director (SEZ) ) Ministry of Commerce and Industry, ) Department of Commerce (SEZ Section)) Udyog Bhawan, New Delhi. ) 3. Board of Approval, ) Special Economic Zones, ) through its Secretary, C/o. Ministry of ) Commerce & Industry Department of ) Commerce, Udyog Bhavan, ) New Delhi. ) 4. Director (SEZ) Government of India ) Ministry of Commerce & Industry ) Department of Commerce, ) Udyog Bhavan, New Delhi. ) 5. State of Goa, ) Through the Chief Secretary, ) Secretariat, Porvorim, Goa. ) Respondents -- 11 wp-349.08-group S/Shri S.G. Bhobe along with Shailesh Shukla and Ms Ninotska Pimenta for the Petitioners. S/Shri Bomi Zaiwalla, Senior Advocate along with A.D. Bhobe for Respondent No.1. Shri C.A. Ferreira, Assistant Solicitor General for Respondent No.2. S/Shri S.S. Kantak, Advocate General with Abhijeet Kamat, AGA for Respondent No.5. -- WP NO. 263 OF 2008 WITH MISC. CIVIL APPLICATION NO. 391 OF 2009 IN WP NO. 263 OF 2008 1. John Philip Pereira, ) R/0. House No. 520, Mazil Wado, Nagoa Verna, ) Salcete-Goa. ) 2. Augusto Caetano Antonio dos ) Milagres Monteiro, ) House No.1015, Vanxem, ) Loutolim Salcete, Goa. ) ..Petitioners Versus 1. State of Goa, through its Chief Secretary, ) having his office at Secretariat, ) Porvorim, Goa. ) 12 wp-349.08-group 2. Goa Industrial Development Corporation) having its office at Plot No.13A-2, ) EDC Complex, Patto Plaza, Panaji, Goa.) and Through its Managing Director. ) 3. M/s. Raheja Corporation Pvt. Ltd., ) a company incorporated under ) Companies Act, 1956 and having its ) registered office at Construction ) House ‘A’, 24th Road, Khar (W), ) Mumbai – 400 052. ) 4. M/s. Paradigm Logistics and Distribution) Pvt. Ltd., a company incorporated under ) Companies Act, 1956 and having its ) registered office at Construction ) House ‘A’, 24th Road, Khar (W), ) Mumbai – 400 052. ) 5. M/s. Inox Mercantile Company Pvt. ) Limited, ) a company incorporated under ) Companies Act, 1956 and having its ) registered office at 106, Peninsula ) Centre, Dr. S.S. Rao Road, Parel, ) Mumbai 400 012. ) 6. M/s. Planet View Mercantile Company ) Pvt. Ltd., ) a company incorporated under ) Companies Act, 1956 and having its ) registered office at 106, Peninsula ) Centre, Dr. S.S. Rao Road, Parel, ) Mumbai 400 012. ) 7. Maxgrow Finlease Private Limited, ) a company incorporated under ) Companies Act, 1956 and having its ) registered office at 6, Devika Towers, ) Ground floor, Neharu Place, ) 13 wp-349.08-group New Delhi 110 019. ) ( The above are registered addresses ) of the parties for the purpose of service.) .. Respondents -- Shri F.E. Noronha for the Petitioners. Shri S.S. Kantak, Advocate General with Shri A. Kamat, AGA for Respondent No.1. S/Shri Aspi Chinoy, Senior Advocate with A.D. Bhobe for Resondent No.2. S/Shri Ravi Kadam, Senior Advocate with Suresh Gupte, Ms Hemlata Jain, Dr. Birendra Saraf, R.G. Ramani, Ranjit Shetty and Luckyraj Indorkar for Respondent Nos.3 and 4. S/Shri S.G. Bhobe along with Shailesh Shukla and Ms Ninotska Pimenta for Respondent Nos. 5 and 6. Shri S.G. Dessai, Senior Advocate with A. Sharma and Shirin Naik for Respondent No.7. And The Applicants in person in Misc. Civil Application No. 391 of 2009. -- WP NO. 310 OF 2008 1. Lawrence Fernandes ) 2. Jose Bosco Araujo, ) 3. Tulsidas Datta Naik ( Panch ) ) 4. Mrs Luiza Periera, ) 5. Franky Monteiro. ) .. Petitioners Vs 14 wp-349.08-group 1. State of Goa, ) by Chief Secretary, ) Secretariate, Porvorim, Goa ) 2. Goa Industrial Development ) Corporation Ltd., by Managing Director, ) Patto Plaza, Panaji, Goa. ) 3. M/s. Peninsula Pharma Research Center) Pvt. Ltd., By Managing Director, ) 106 Gurudatta, M.G. Road, ) Panaji, Goa. ) 4. Union of India, ) Through The Secretary, ) Ministry of Commerce and Industry, ) New Delhi. ) ..Respondents -- S/Shri Mihir Desai along with K. Mukherji and Ajeetsingh Rane Sardessai for the Petitioners. Shri S.S. Kantak, Advocate General with Shri A. Kamat, AGA for Respondent No.1. S/Shri Bomi Zaiwalla, Sernior Advocate with A.D. Bhobe for Respondent No.2. S/Shri S.G. Bhobe along with Shailesh Shukla and Ms Ninotska Pimenta for Respondent No.3. Shri C.A. Fereira, Assistant Solicitor General for Respondent No.4. -- WP NO. 314 OF 2008 1. Miss Swati Shridhar Kerkar, ) S74, Satode, Kerim, Ponda, Goa, ) 15 wp-349.08-group 2. Rohidas Baburao Satarkar, ) A14, Arla, Kerim, Ponda, Goa. ) 3. Miss Pornima Anand Varik, ) S106, Satode, Kerim, Ponda, Goa.) 4. Shailesh Arvind Kerkar, ) Satode, Kerim, Ponda, Goa. ) 5. Franky Monteiro, ) 501 Devote, loutolim, Goa. ) ..Petitioners Vs 1. State of Goa, ) by Chief Secretary, ) Secretariate, Porvorim, Goa ) 2. Goa Industrial Development ) Corporation Ltd., by Managing Director, ) Patto Plaza, Panaji, Goa. ) 3. M/s. Meditab Specialties Pvt. Ltd., ) by Chief General Manager, ) 352 Kundaim Industrial Estate, ) Kundaim, Goa 403 115. ) 4. Union of India, ) Through The Secretary, ) Ministry of Commerce and Industry, ) New Delhi. ) ..Respondents -- S/Shri Mihir Desai along with Krishnandu Mukherji and Ajeetsingh Rane Sardessai for the Petitioners. Shri S.S. Kantak, Advocate General with Shri A. Kamat, AGA for Respondent No.1. S/Shri Bomi Zaiwalla, Sernior Advocate with A.D. Bhobe for Resondent No.2. 16 wp-349.08-group S/Shri Soli Cooper with Nalin Sardessai for the Respondent No.3. Shri C.A. Fereira, Assistant Solicitor General for Respondent No.4. -- WP NO. 316 OF 2008 1. Franky Monteiro, ) 501 Devote, Loutolim, Salcete, Goa. ) 2. Dr. Mavis Falleiro, ) 400 Devote, Loutolim, Salcete, Goa. ) 3. Francis Xavier Fernandes, ) 52 Matol, Verna, Salcete, Goa. ) 4. Francisco Andrade, ) 130 Pocol, Verna, Salcete, Goa. ) 5. Mario Cruz Periera, ) 958, Vanxem, Loutolim, Salcete, Goa. ) ( All registered Addresses ) ) ..Petitioners Vs 1. State of Goa, ) through Chief Secretary, ) Secretariat, Porvorim, Goa. ) 2. Goa Industrial Development Corporation) Ltd., through Managing Director, ) Patto Plaza, Panaji, Goa. ) 3. M/s. K. Raheja Corporation Pvt. Ltd., ) Through Managing Director, ) Construction House ‘A’, 24th Road, ) Khar (W), Mumbai – 400 052. ) 17 wp-349.08-group 4. M/s. Paradigm Logistics and Distribution) Pvt. Ltd., Through Managing Director, ) Construction House ‘A’, 24th Road, ) Khar (W), Mumbai – 400 052. ) 5. M/s. Inox Mercantile Company Limited, ) Through Managing Director, ) 16/A, Alic Chamber, 2nd Floor, ) Master Nagindas Road, Fort, ) Mumbai – 400 001. ) 6. M/s. Planet View Mercantile Company ) Pvt. Ltd., ) 44, Tardeo A.C. Market, 1st Floor, ) Tardeo Main Road, Mumbai – 400 034. ) 7. Maxgrow Finlease Private Limited, ) Through Managing Director, ) S-212, Panchsheel Park, ) New Delhi – 110 017. ) 8. The Secretary, ) Government of India, ) Ministry of Commerce and Industry ) Department of Commerce, ) SEZ Division, Udyog Bhavan, ) New Delhi. ) ( All registered addresses ) ) ..Respondents -- S/Shri Mihir Desai along with K. Mukherji and A.R. Sardessai for the Petitioners. Shri S.S. Kantak, Advocate General with Shri A. Kamat, AGA for Respondent No.1. Shri Aspi Chinoy, Senior Advocate with Shri A.D. Bhobe for Respondent No.2. S/Shri F.E. D’vitre, Senior Advocate with Suresh Gupte, Ms Hemlata Jain, Dr. Birendra Saraf, S/Shri R.G. Ramani, Ranjit Shetty and Luckyraj Indorkar for Respondent Nos.3 and 4. 18 wp-349.08-group Shri S.G. Bhobe and Shri Shailesh Shukla and Ms Ninotska Pimenta for Respondent Nos.5 and 6. Shri S.G. Dessai, Senior Advocate for Respondent No.7. -- CORAM : A.S. OKA & F.M. REIS, JJ. THE LAST DATE ON WHICH SUBMISSIONS WERE HEARD : 12th AUGUST, 2010 THE DATE ON WHICH THE LAST WRITTEN SUBMISSIONS WERE RECEIVED: 1st SEPTEMBER , 2010. JUDGMENT PRONOUNCED ON : 26th NOVEMBER, 2010 JUDGMENT : ( PER A.S. OKA, J ) These Writ Petitions can be disposed of by a common judgment. The issues involved in these Petitions relate to setting up of Special Economic Zones in the State of Goa. A decision was taken by the Government of Goa to set up the Special Economic Zones ( for short “SEZs” ) in the State of Goa. Allotment of lands for setting up of SEZs in the State of Goa was made by the Goa Industrial Development Corporation ( for short “GIDC” ) established under the Goa Industrial Development Act, 1965 ( for short “GIDC Act” ). On the basis of the provisions of 19 wp-349.08-group the Special Economic Zones Act, 2005 ( for short “SEZ Act” ), the Central Government granted approvals in certain cases. In three cases, SEZs were notified. Later on, the Government of Goa cancelled the policy of setting up of SEZs in the State of Goa. On the basis of the withdrawal of the policy, the State of Goa cancelled the recommendations made under the SEZ Act. The Government of Goa issued certain directions on the basis of the cancellation of recommendations. On the basis of the said Directions, the GIDC issued show cause notices to the companies/developers who were allotted lands on lease for setting up of SEZs. There were show cause notices issued by the GIDC calling upon the companies/developers to show cause as to why leases should not be cancelled. Writ Petition Nos.349 of 2008, 380 of 2008, 436 of 2008, 437 of 2008, 438 of 2008, 501 of 2008 and 507 of 2008 have been filed by the companies/developers. The Petitioners in these Petitions have been referred as “Companies” in some parts of this Judgment. Writ Petition Nos. 263 of 2008, 310 of 2008, 314 of 2008 and 316 of 2008 have been purportedly filed in public interest for challenging the allotment of the lands to the companies for setting up of the SEZs. In some of these Petitions, the 20 wp-349.08-group challenge is to the approvals granted/notifications issued by the Central Government under the SEZ Act. 2. Most of the facts are common to all the Writ Petitions. Sometime prior to the year 1997, Verna Area in Goa was notified by the GIDC for the purposes of setting up industries. The industrial area was set up in Phases – I, II, III and IV. In the year 2000-2001, under Section 4 of the Land Acquisition Act, 1894, notifications were issued for acquisition of various lands for the purpose of the expansion of Verna Industrial Estate. In the year 2000-2001, the policy of the Union of India for establishments of SEZs came into existence as a part of import and export policy of the year 2000-2001. In the year 2002, the Customs Act was amended by the Union of India by incorporating Chapter XA under the title “Special Provisions relating to the Special Economic Zones”. Under the provisions of the said Chapter, the Central Government was empowered to make a suitable provision for establishment of and control of levies and exemptions in SEZs. The Central Government was also empowered to grant exemption in the SEZs. In the year 2003, the acquisition of the lands for Verna Industrial Estate was 21 wp-349.08-group completed by declaration of awards. In the year 2003, the Goa Industrial Policy was announced. The policy provided for Information Technology and Information Technology enabled services as thrust areas for promotion of industries and development of Goa as an Export and Import Hub. The policy provided for setting up of Software Technology Parks/SEZs. In the year 2005, the Information Technology & Information Technology enabled services Policy of Goa (IT & ITES Policy ) was notified by the Government of Goa which, inter alia, envisaged setting up of SEZs with special emphasis on Information Technology Sector. On 23rd June, 2005, the SEZ Act was enacted. Sections 1to 19, 25 to 30 and 42 to 58 came into force on 10th February 2006. Sections 31 to 41 came into force on 1st October 2008. In June 2006, the Government of Goa formulated its own SEZ policy which was duly notified. 3. According to the case of the companies, some of them and other well known developers were invited to the State of Goa for their participation in SEZs at Goa. In the year 2006, applications were made by the companies to the GIDC for grant of leases of lands. Accordingly, the allotment of the lands 22 wp-349.08-group were made by the GIDC from March 2006 onwards. In the meanwhile, on 5th June, 2006, a Cabinet decision was taken by the Government of Goa formerly laying down the SEZ Policy which was notified on 26th July, 2006. The policy was in accordance with the SEZ Act and the Rules framed thereunder. The proposals of the companies for setting up of SEZs were recommended by the Government of Goa to the Central Government. Various steps were taken by the Central Government on the said proposals and in case of three Companies even the notifications establishing of SEZs were issued by the Central Government. 4. On 20th December, 2007, the Chief Secretary of the Government of Goa published a While Paper on SEZs in Goa. A Task Force for Regional Plan-2021 appointed by the Government of Goa passed a resolution on 22nd December, 2007 recommending revocation of the policy decision to set up the SEZs in Goa. On 31st December, 2007, the Cabinet Committee on infrastructure passed a resolution recommending that the SEZs should be done away with in the State of Goa. The Committee recommended that the Central Government 23 wp-349.08-group should be requested not to process eight cases where the approvals were not granted. Thereafter, the Government of Goa took purported decision of withdrawal of policy of SEZ. In those cases where approvals were granted by the Government of Goa, a request was made by the State Government to the Central Government not to notify the SEZs. In three cases where the SEZs were already notified, the Central Government was requested to de-notify the said SEZs. On 7th January, 2008, the Government of Goa addressed a letter to the Central Government by which the recommendations of the State Government for establishment of the SEZs were withdrawn. In January, 2008, the Government of Goa issued communications to the companies not to take further steps. On 12th May, 2008, the Government of India communicated its decision to the Government of Goa on the representation dated 7th January, 2008. The Central Government informed that in case of those recommendations where approvals have not been granted, the cases will