[Civil Appeal No. 6792 of 2013 arising out of SLP (C) No. 19869 of 2008]. This appeal is directed against the judgment and order dated08.07.2008 passed by the High Court of Punjab & Haryana at Chandigarh in CWP No. 13208 of 2007 whereby the High Court dismissed the petition filed by M/s V.K.M. Kattha Industries Pvt. Ltd.-the appellant-Company. The appellant-Company is an industrial unit engaged in manufacturing of kattha for various tobacco and non-tobacco products, having its office at Janti Kalan Road, Post Office Kundli, District Sonipat. Vide sale deed dated 10.05.1994, the appellant-Company purchased a running industrial unit comprised in Rect. No. 75, Khasra No. 25, Rect. No. 80, Khasra Nos. 5/1 and6/2 total measuring 23 kanals 14 marl as and got it registered as a Small Scale Industrial Unit with the Director, Industries Department, Haryana. On 05.05.2003, the appellant-Company leased out the running industrial unit to one M/s Anand Agro Products.
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