DEVI MULTIPLEX vs STATE OF GUJARAT .

The Supreme Court upheld the dismissal of the appellants' challenge to the rejection of their applications for extension of time under Clause 10 of the New Package Scheme of Incentives for Tourism Projects, 1995-2000. The Court emphasized that compliance with the effective steps outlined in the Scheme is mandatory for eligibility. The judgment clarified that the Scheme's provisions are binding and that the authorities acted within their jurisdiction in rejecting the applications due to non-compliance.