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Case law › Notifications › 2017 › Notification No. ​F. No. F. 1/5/2011-SEZ / SO 3535(E)
Notification 30 October 2017

Notification No. ​F. No. F. 1/5/2011-SEZ / SO 3535(E)

Ministry of Commerce and Industry

What this is

Notification No. ​F. No. F. 1/5/2011-SEZ / SO 3535(E) was published on 30 October 2017. Its subject is Ministry of Commerce and Industry.

What it does

In exercise of the power under the second proviso to sub-section (1) of section 4 of the Special Economic Zones Act, 2005 read with rule 8 of the Special Economic Zones Rules, 2006, the Central Government notifies an additional area of 3.61 hectares as part of the sector specific Special Economic Zone for Information Technology and Information Technology Enabled Services set up by M/s. Gigaplex Estate Private Limited at Plot No. IT-5, Airoli Knowledge Park-TTC Industrial Area, villages Airoli and Dighe, District Thane, Maharashtra. The additional area is made up of six part survey numbers in village Airoli, and with this addition the total area of the Special Economic Zone becomes 16.52 hectares. The recitals record the earlier notifications of 11 June 2013 and 18 February 2015 by which 11.74 hectares and a further 1.170 hectares were notified, and that the Central Government granted approval for the inclusion on 8 March 2017.

Who it reaches

The provisions it speaks to

Left, the provision of the Income-tax Act, 1961 as the instrument itself names it. Right, the section of the Income-tax Act, 2025 that the department’s own concordance maps it to — which is where the same ground is now covered.
Under the 1961 ActNow
s.3s.3
s.4s.4

The instrument, as the Board published it

The department publishes this one only as a PDF, so the words below were read out of that PDF by machine. That reading can carry its own mistakes — a misread number, a broken line. Check the signed document before you rely on a figure in it.

MINISTRY OF COMMERCE AND INDUSTRY
(Department of Commerce)
NOTIFICATION
New Delhi, the 30th October, 2017
S.O. 3535(E).—WHEREAS, M/s. Gigaplex Estate Private Limited, a private organization, had proposed under Section 3 of the Special Economic Zones Act, 2005 (28 of 2005), (hereinafter referred to as the said Act), to set up a sector specific Special Economic Zone for Information Technology and Information Technology Enabled Services at Plot No. IT-5, Airoli Knowledge Park-TTC Industrial Area, Villages Airoli and Dighe, District Thane in the State of Maharastra;

AND, WHEREAS, the Central Government, in exercise of the powers conferred by sub-section (1) of section 4 of the said Act read with rule 8 of the Special Economic Zones Rules, 2006, had notified the following areas at above Special Economic Zone as per the details given below:—

S. No. Notification No. Date Notified Area in Hectares Total Area in Hectares
(i) S.O. 1695(E) 11.06.2013 11.74 11.74
(ii) S.O. 595(E) 18.02.2015 1.170 12.91

AND WHEREAS, M/s. Gigaplex Estate Private Limited, has now proposed to include an area of 3.61 hectares at above Special Economic Zone and Central Government has granted approval on 08.03.2017;

NOW, THEREFORE, in exercise of the powers conferred by second proviso to sub-section (1) of section 4 of the Special Economic Zones Act, 2005 and in pursuance of rule 8 of the Special Economic Zones Rules, 2006, the Central Government hereby notifies an additional area of 3.61 hectares, as a part of above Special Economic Zone, thereby making total area of the Special Economic Zone as 16.52 hectares, comprising the survey numbers and the area given below in the table namely:—

TABLE
S. No. Village Survey No. Area in hectares
1. Airoli 145(PT) 0.574
2. 146 (PT) 1.99
3. 147 (PT) 0.574
4. 148 (PT) 0.15
5. 149 (PT) 0.191
6. 153 (PT) 0.131
Total 3.61
Grand total area of SEZ after above addition 16.52

[F. No. F. 1/5/2011-SEZ]
SUNIL KUMAR, Addl. Secy.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

From when

30 October 2017.

What to watch

Where you meet it

In establishing that a plot falls within the notified Special Economic Zone when a unit's approval, or a claim to zone benefits on a supply, is examined.

What it names

Rules it names. Rule 8 of the Income-tax Rules, 1962. The 1962 Rules were replaced by the Income-tax Rules, 2026, which renumbered nearly everything: a rule number quoted here almost never means the same rule today.

On the same provision

Other instruments in this library that name the same provision of the 1961 Act. They are not necessarily still operative, and a later one may have replaced an earlier one without saying so.

← Notification No. 91/2017 [F.No. 225/216/2017-ITA-II]  ·  Notification No. 87/2017 [F.No.176/9/2017-ITA-I] / SO 3441(E) →

What a notification is. A notification is made under a power the Act itself gives, and within that power it is law — unlike a circular, which only binds the department. Its reach is the reach of the enabling provision and no wider, and the date it carries decides from when it works.

Source: the Income Tax Department’s own published text — its page for this instrument.