Allowing the petition the Court held that; there is no requirement that Industrial Park should be operational before stipulated time .Accordingly refusal of approval because it was not operational  is held to be not valid. The   facts were that the approval was granted to the assessee on July 24, 2006, by the Central Government. The letter stated that the expected date of construction was to be March 15, 2006. The correspondence with the Town Planning Department and other letters disclosed that the construction was completed and that the occupancy certificate was awaited as of February, 2006. The order and notification, withdrawing the earlier notification of 2007 was  quashed.