LawforAll

advocatemmmohan

My photo
since 1985 practicing as advocate in both civil & criminal laws. This blog is only for information but not for legal opinions

Just for legal information but not form as legal opinion

WELCOME TO MY LEGAL WORLD - SHARE THE KNOWLEDGE

Friday, July 31, 2015

Notwithstanding the constitutional right of a citizen to carry on business but such right is subject to certain restrictions. I cannot be disputed that there are certain areas which may be required to keep free of such types of kiosks for security reasons. The Court cannot direct the administration to allow such a kiosk even if there is a threat to safety and security. On the one hand, appellant has a right to earn his livelihood, but on the other hand there is serious issue of safety and security of the premises near the Supreme Court compound. Hence, the Court has to balance between the two. The purpose involving general interest of community as opposed to the interest of individual directly or indirectly has to be balanced. Merely because of the contention of the appellant and the respondents that after the bomb blasts took place in Delhi High Court compound in 2011, no such incident happened till date, it cannot be presumed that such incident will not happen in a near future. The Court cannot assume and presume that there is no threat to the safety and security of the Supreme Court and its vicinity and allow the appellant to continue the said business.

                                                                  REPORTABLE

                        IN THE SUPREME COURT OF INDIA
                        CIVIL APPELLATE JURISDICTION

                       Civil Appeal No.5779    of 2015
                 [arising out of S.L.P.(C)No. 3632 of 2015]

Dharam Chand                                       …..Appellant(s)

                                   versus

Chairman,
New Delhi Municipal Council and others  …..Respondent(s)








                                  JUDGMENT

M. Y. EQBAL, J.

      Leave granted.

2.    This appeal by special leave is directed against  the  judgment  dated
13.11.2014 of the Division Bench of the Delhi High  Court,  which  dismissed
the Letters Patent Appeal preferred by the appellant  against  the  decision
of learned Single Judge of the High Court, which dismissed  the  appellant’s
writ  petition  challenging  the  order  dated  03.12.2013  issued  by   the
Enforcement Department, New  Delhi  Municipal  Council  (NDMC)  deciding  to
relocate the appellant (a squatter) from his existing site  outside  Supreme
Court to a site near Gate of Baroda House adjacent to  the  existing  stalls
due to security reasons.

 3.   The appellant’s case in brief is that since 1965 he was  squatting  in
the area of  Chandni  Chowk  as  a  Hawker  selling  cloths  and  thereafter
Tehbazari of selling tea was given by the NDMC to him at  Bhagwan  Das  Road
and he remained there till 1982, when he was shifted to  the  present  place
opposite to the Supreme Court.  In 1989, a large number  of  writ  petitions
claiming a right to trade on the pavements in different parts of Delhi  were
filed under Article 32 of the Constitution and the Apex  Court  appointed  a
Committee known as Thareja Committee to  examine  the  claims  made  by  the
squatters in the light of Scheme prepared by the NDMC and  the  decision  in
Sodan Singh vs. New  Delhi  Municipal  Corporation,  (1989)  4  SCC  155  to
identify street pavement in different areas where the street  hawking  could
be  regulated  without  being  a  hindrance  to  general  public.   On   the
application of the appellant before the Thareja Committee, in May, 1999,  he
had been allotted one stall bearing size 6’ x 4’,  opposite  Supreme  Court,
towards Bhagwan Das Road and near Office Complex of  Supreme  Court  Lawyers
and Purana Quila Road Bungalows  in  May,  1999  by  Director  (Enforcement)
NDMC, New Delhi.



4.    In September, 2011, an order was  issued  by  Enforcement  Department,
NDMC, for temporary suspension of various Tehbazari holders,  including  the
appellant, for security reasons.   The appellant’s business from  his  Kiosk
remained unaffected.  However, one Laxmi Narain Tiwari, who was  allotted  a
squatting site next to the C-Gate of the Supreme  Court  of  India  and  was
removed, moved the High Court for either restoration  of  his  site  or  his
rehabilitation.  On the stand taken by  learned  counsel  for  NDMC  that  a
fresh site would be allotted to the writ petitioner Laxmi Narain,  his  writ
petition was disposed of.



5.    Appellant herein contended that order dated  12th  December,  2012  in
Laxmi Narain Tiwari vs. New Delhi Municipal Corporation, W.P.(C) No.6876  of
2012 had no bearing on the appellant’s case and the respondent  has  wrongly
and without any basis  has  passed  the  following  relocation  order  dated
3.12.2013:

“The Hon’ble High Court in the case of “Laxmi Narain vs. NDMC &  Ors.”  have
directed the local  authorities to allot a fresh  site  to  the  petitioners
within a period of six weeks from  today  who  were  squatting  outside  the
Supreme Court of India and due to security reasons, they were  removed  from
the said site.  Now, it has been decided to relocate the following  verified
squatters from their existing sites to the following sites:-

|S.No|Name          |Existing|Allotte|Option Sites     |
|.   |              |Trade   |d Area |                 |
|             xxxx                xxxx                |
|xxxx                                                 |
|5.  |Sh. Dharam    |Paan    |6’x4’  |209-Site near the|
|    |Chand, S/o Sh.|Biri    |       |gate of Baroda   |
|    |Trika Ram,    |Cigarett|       |House adjacent to|
|    |213-S-01      |e       |       |existing stalls. |
|    |(Stall)       |        |       |                 |


                                                         (emphasis supplied)





6.    It has been pleaded on behalf of the appellant that the allotment  was
in accordance with Article 39(a) of the Constitution and his right to  carry
on his trade and occupation from the kiosk allotted to him by  NDMC  on  the
basis of a  direction  by  Thareja  Committee  is  protected  under  Article
19(1)(g) of the Constitution.  It has been further pleaded  that  his  right
could never be restricted by an executive order and the said right could  be
curtailed or taken away under Article 19(6) of the Constitution  only  by  a
law enacted under Article 13 of the Constitution.




7.    It  is  the  appellant’s  case  that  he  has  been  carrying  on  his
trade/occupation on this very place since before 1982 and  regularly  paying
rent of the Kiosk allotted to him. The appellant over a long period of  time
has developed goodwill and a very strong  customer  base  and  his  shifting
from the present place of business for security reasons has  the  effect  of
taking away his customers and would be a restriction on his right to  trade,
profession  and  occupation  guaranteed  under  Article  19(1)(g)   of   the
Constitution.  The appellant relied upon  the  judgment  of  this  Court  in
Kharak Singh vs. State of U.P., (1964) 1 SCR 332, stating  that  therein  it
has been held as under:-





"Though learned counsel for the respondent  started  by  attempting  such  a
justification by invoking s. 12 of the Indian Police Act  he  gave  this  up
and conceded that the regulations contained in Ch. XX had no such  statutory
basis but were merely executive or departmental instructions framed for  the
guidance of the police officers. They would not therefore be "a  law"  which
the State is entitled to make under the relevant clauses 2 to 6 of  Art.  19
in order to  regulate  or  curtail  fundamental  rights  guaranteed  by  the
several sub- clauses of Art. 19(1); nor  would  the  same  be  "a  procedure
established by law" within Art. 12."








8.    Having heard learned counsel on either side, the learned Single  Judge
of the High Court dismissed the writ petition of the appellant. The  learned
Single Judge was of the view that under Section 388(D)(5) of the  New  Delhi
Municipal Council Act, 1994, the NDMC was  empowered  to  impose  terms  and
conditions while granting Tehbazari rights and the letter  dated  20th  May,
1999 by which Tehbazari/kiosk rights  had  been  granted  to  the  appellant
contained terms and conditions which read inter alia, that:


"1. Tehbazari permission shall be purely temporary and  on  month  to  month
basis.


xxxx xxxx xxxx xxxx


7. The permittee shall vacate the site in a peaceful manner and without  any
murmur on cancellation of the permission so granted on account of  violation
of the terms and conditions of the  grant  of  permission  or  any  security
reasons, or  any  other  circumstances  justifying  such  action  in  public
interest."




9.    The learned Single Judge was of the view that the order of  relocation
was issued due to security reasons, which was in  public  interest  and  the
aforesaid terms could never be said to be illegal  or  unconstitutional  and
the matters of security must be left to  the  wisdom  and  decision  of  the
police.



10.   Aggrieved by the decision  of  the  learned  Single  Judge,  appellant
preferred Letters Patent Appeal, which was also dismissed  by  the  Division
Bench of the High Court vide impugned order observing that  the  appellant's
relocation due to  security  reasons  was  in  terms  of  the  letter  dated
20.05.1999 which had granted Tehbazari rights to him.  He  has  no  absolute
right to hawk and the said  letter  itself  granted  only  a  temporary  and
terminable right to trade. Indeed, the appellant has a right  under  Article
19(1)(g) of the Constitution but undoubtedly it  is  subject  to  reasonable
restrictions under Article 19(6).  Hence, this appeal by special leave.




11.   We have heard learned counsel for the parties at  length  and  perused
the affidavit of the respondents.   It has been contended on behalf of  NDMC
that the decision to remove vendors from the vicinity of the  Supreme  Court
of India was taken in view of the bomb blast on the perimeter of  the  Delhi
High Court complex. It was noted  that  the  said  decision  to  remove  all
squatters, vendors and kiosk owners was  taken  in  a  meeting  attended  by
security experts.  The respondent contended that the appellant’s  kiosk  was
deemed as a security hazard by the Hon’ble Supreme Court Judge  and  it  was
on the basis of his directions answering respondent was duty  bound  as  the
civic body  of  the  area  to  remove  the  appellant  from  his  site.  The
fundamental rights guaranteed under  the  Constitution  of  India  are  also
subject to reasonable restrictions, and  keeping  the  security  and  public
order of any area, specially a  sensitive  area  as  the  Supreme  Court  of
India, is one such restriction, wherein if the  need  arises,  the  personal
liberties of citizens may be curbed or partially within  reasonable  limits,
restricted in the interest of peace, security and law and order.











12.   The respondent  referred  to  the  decision  of  the  Apex  Court   in
Maharashtra Ekta  Hawkers  Union  and  Another  vs.  Municipal  Corporation,
Greater Mumbai and Anr., (2014) 1  SCC 490, wherein  it  has  been  held  as
under:-

“8. In Maharashtra Ekta Hawkers Union v. Municipal Corpn.,  Greater  Mumbai,
(2004) 1 SCC  625,  which  was  decided  on  9-12-2003,  a  two-Judge  Bench
referred to the judgments in Olga Tellis v. Bombay  Municipal  Corpn.,(1985)
3 SCC 545, Sodan Singh v. New Delhi Municipal Committee,(1989)  4  SCC  155,
the recommendations  made  by  the  Committee  constituted  pursuant  to  an
earlier judgment and observed:
“10. The above authorities make it clear  that  the  hawkers  have  a  right
under Article 19(1)(g) of the Constitution of India.  This  right,  however,
is subject to reasonable restrictions under Article 19(6). Thus hawking  may
not be permitted where, e.g.  due  to  narrowness  of  road,  free  flow  of
traffic or movement  of  pedestrians  is  hindered  or  where  for  security
reasons an area is required to be kept free or  near  hospitals,  places  of
worship, etc. There is no fundamental right under Article  21  to  carry  on
any hawking  business.  There  is  also  no  right  to  do  hawking  at  any
particular place. The authorities also recognise the fact that  if  properly
regulated, the small traders can considerably add  to  the  convenience  and
comfort of the general public, by  making  available  ordinary  articles  of
everyday use for a comparatively lesser price. The scheme must keep in  mind
the above principles. So far as Mumbai is concerned, the scheme must  comply
with the conditions laid down in Bombay Hawkers’ Union case,  (1985)  3  SCC
528.   Those  conditions  have  become  final  and  there  is   no   changed
circumstance which necessitates any alteration.”

9. The Court then  enumerated  the  following  restrictions  and  conditions
subject to which the hawkers could do business in Mumbai: (Maharashtra  Ekta
Hawkers Union case,(2004) 1 SCC 625 at SCC pp. 635-37, para 14)
“(1) An area of 1 m × 1 m on one side of the footpath  wherever  they  exist
or on an extreme side  of  the  carriageway,  in  such  a  manner  that  the
vehicular and pedestrian traffic is not obstructed and access to  shops  and
residences is not blocked. We further clarify that  even  where  hawking  is
permitted, it can only be on one side of the footpath or road and  under  no
circumstances on both sides of the footpaths or roads. We, however,  clarify
that Aarey/Sarita stalls and sugarcane vendors  would  require  and  may  be
permitted an area of more than 1 m × 1 m but not more than 2 m × 1 m.
(2) Hawkers must not put up stalls or place any tables, stand or such  other
thing or erect any type of structure. They should also  not  use  handcarts.
However,  they  may  protect  their  goods  from  the  sun,  rain  or  wind.
Obviously, this condition would not apply to aarey/sarita stalls.
(3) There should be no hawking within 100 m from any place of worship,  holy
shrine, educational institutions and hospitals or  within  150  m  from  any
municipal or other markets or from any railway station. There should  be  no
hawking on footbridges  and  overbridges.  Further,  certain  areas  may  be
required to be kept free of hawkers for security reasons.  However,  outside
places of worship hawkers can be permitted to sell  items  required  by  the
devotees for offering to the deity or for placing in the  place  of  worship
e.g. flowers, sandalwood, candles, agarbattis, coconuts, etc.”





13.   On 10.4.2015, while considering the counter  affidavit  of  respondent
no.1 New Delhi Municipal Corporation, this court thought it  appropriate  to
obtain the stand of the Secretary General of the Supreme Court of  India  as
also the Deputy  Commissioner  of  Police,  dealing  with  security  of  the
Supreme Court of India.




14.   In pursuance of this Court's order,  the  Secretary  General,  Supreme
Court  of  India,  and  the  Deputy  Commissioner  of  Police  filed   their
respective affidavits, copies of which were served upon  the  appellant  and
the  respondents/intervenor.     In  the  affidavit  filed  by  the   Deputy
Commissioner of Police, Supreme Court Security, it has been submitted  inter
alia that it is only after the  bomb  blast  outside  Delhi  High  Court  on
07.09.2011, a meeting was called by the then  Chief  Justice  of  India  and
this Court on its administrative side, after deliberations  with  the  Delhi
Police, prohibited vendors to squat  along  the  perimeter  of  the  Supreme
Court. Similar affidavit has been filed by the  Secretary  General,  Supreme
Court of India, reiterating the same facts in  para  (2)  of  the  affidavit
about the incident which  took  place  in  2011  and,  thereafter,  security
arrangement was reviewed with the Delhi Police and a decision was  taken  on
the administrative side not to allow any  hawkers  near  the  Supreme  Court
premises.



15.   After considering the aforesaid affidavits, this Court  on  01.05.2015
directed  Secretary  General,  Supreme  Court  of  India  and   the   Deputy
Commissioner of Police, Supreme Court Security to inform this  Court  as  to
whether after 2011 any incident has been reported in and around the  Supreme
Court premises.  Deputy Commissioner  of  Police,  Supreme  Court  Security,
vide his affidavit dated 30th June, 2015 has submitted that  since  2011  no
such incident of bomb blast has taken place in and around the Supreme  Court
premises.  According to the  Affidavit,  DCP/New  Delhi  District  has  also
opined that keeping in view the movement of traffic and general public,  the
surroundings of the Hon’ble Court are always vulnerable. Paragraphs 3  to  5
of the Affidavit are, therefore, extracted herein below:

“3.   That the deponent states that since 2011  no  such  incident  of  bomb
blas has taken place in  an  around  the  Hon’ble  Supreme  Court  premises.
DCP/New Delhi District has also stated that  no  such  incident  took  place
after 2011.  DCP/New Delhi District has further stated that keeping in  view
the movement of traffic and general public the surroundings of  the  Hon’ble
Court are always vulnerable.
4.    That in the present security scenario and high  threat  perception  to
the various  vital  installations  and  institutions  including  the  higher
judiciary in the country, as such it is not in the interest of the  security
to allow any squatting on the pavements and area  around  Supreme  Court  of
India.
5.    That the existing arrangements of not allowing  any  squatter  on  the
pavements and adjacent area around the periphery of  Hon’ble  Supreme  Court
should be maintained and no change in  the  existing  arrangements  in  this
regard should be made so as not to adversely  affect  the  security  of  the
Hon’ble Supreme Court of India.”


16.   Secretary General of the Supreme Court of  India  has  also  submitted
that no incident with regard to bomb blast has been reported in  and  around
the Supreme Court of India after the bomb blast outside Delhi High Court  on
07.09.2011.



17.   We have heard learned counsel appearing  for  the  appellant  and  the
respondents on several dates.  On the final  date  of  hearing,  Mr.  Salman
Khurshid, learned senior  counsel  appearing  for  the  appellant  tried  to
convince us by showing a rough sketch map to the effect that  the  Kiosk  in
question  is  not  located  within  the  Supreme  Court  compound.   It  was
contended that after the Supreme  Court  compound  wall,  there  is  a  road
called Bhagwan Das Road.  After crossing the  road,  there  is  a  huge  car
parking and thereafter the building of Indian  Law  Institute  and  lawyers’
chambers are located.  Within that compound of  Indian  Law  Institute,  the
Kiosk in question is located and hence  the  question  of  security  of  the
Supreme Court because of the existence of that Kiosk is wholly unjustified.



18.   Mr. Dushyant Dave, President of the  Supreme  Court  Bar  Association,
submitted before us in support of the appellant.  Mr.  Dave  contended  that
there is no threat to the safety and security of the Supreme  Court  if  the
appellant carries  on  his  business.   On  the  other  hand,  Mr.  R.  Bala
Subramanian,  learned  counsel  appearing  for   the   Deputy   Commissioner
(Security)  produced  before  us  a  confidential  folder  containing   many
messages received by the Authority giving threat of  exploding  bomb  blasts
in different places.



19.   After giving our anxious consideration  in  the  matter,  although  we
have sympathy  for  the  appellant,  but  there  are  various  circumstances
justifying the refusal to permit the appellant to run his  business  in  the
kiosk in question. Notwithstanding the constitutional right of a citizen  to
carry on business but such right is  subject  to  certain  restrictions.  It
cannot be disputed that there are certain areas which  may  be  required  to
keep free of such types of kiosks for security reasons.   The  Court  cannot
direct the administration to allow such a kiosk even if there  is  a  threat
to safety and security.



20.   On the one hand, appellant has a right to earn his livelihood, but  on
the other hand there  is  serious  issue  of  safety  and  security  of  the
premises near the Supreme Court compound. Hence, the Court  has  to  balance
between the two.  The purpose involving general  interest  of  community  as
opposed to the interest of individual  directly  or  indirectly  has  to  be
balanced. Merely  because  of  the  contention  of  the  appellant  and  the
respondents that after the bomb  blasts  took  place  in  Delhi  High  Court
compound in 2011,  no  such  incident  happened  till  date,  it  cannot  be
presumed that such incident will not happen in a  near  future.   The  Court
cannot assume and presume  that  there  is  no  threat  to  the  safety  and
security of the Supreme Court and its vicinity and allow  the  appellant  to
continue the said business.

21.   We are therefore of the considered view that the order passed  by  the
High Court needs no interference by  this  Court.   Hence,  this  appeal  is
dismissed.

                                                              …………………………….J.
                                                                (M.Y. Eqbal)


                                                              …………………………….J.
                                                               (C. Nagappan)
New Delhi
July 29, 2015
















FALSELY CLAIMED as belonging to ‘Koli Mahadev’ a scheduled tribe community.= In the instant case, the appellant claimed to be a member of scheduled tribe on the basis of false statements and false affidavits submitted by him. At the same time indisputably in the year 1991, the appellant got employment on the basis of his claim to be a member of scheduled tribe. After 18 years of his employment, the matter was referred to a Scrutiny Committee for verification. On consideration of all the documents, the enquiry conducted by vigilance cell, a validity certificate was issued by the Scrutiny Committee on 19.06.2010. However the matter was reconsidered by the Scrutiny Committee for the reason that the tribe certificate issued in favour of his brother was invalidated by the Committee in 2004 and the order attained finality up to this Court. The Scrutiny Committee after giving opportunity recalled its earlier order dated 19.6.2010, whereby validity certificate was issued in favour of the appellant. In the facts and circumstances of this case, we are of the opinion that the impugned order passed by the High Court needs no interference and this appeal deserves to be dismissed. However, we hold that because of inordinate delay in considering the certificate of the appellant, the benefit of the certificate already availed by the appellant shall not be disturbed making it clear that the appellant shall not be entitled to take any further benefit of reservation in future including the benefit of continuing in service.

                                                                  REPORTABLE

                        IN THE SUPREME COURT OF INDIA
                        CIVIL APPELLATE JURISDICTION

                        Civil Appeal No.5778  of 2015
                 [Arising out of S.L.P.(C)No. 10430 of 2014]

Rajeshwar Baburao Bone                             …..Appellant(s)

                                   versus

The State of Maharashtra and Another         …..Respondent(s)




                                    ORDER

M. Y. EQBAL, J.

      Leave granted.

2.    This appeal by special leave is  directed  against  the  order   dated
17.12.2013 passed by the High Court of Bombay, Bench at Aurangabad,  whereby
the High Court has dismissed  the  writ  petition  filed  by  the  appellant
herein.

3.     The facts of the case lie in a narrow compass.

4.    The appellant herein claims  to  be  belonging  to  ‘Koli  Mahadev’  a
scheduled tribe community.  According to the  appellant  he  separated  from
his family as there was dispute in respect of the property with  his  father
and  for  quite  some  time,  the  appellant   have   no   relationship   or
communication with his father and other family members.



5. Since the appellant has secured employment with Zilla Parishad, Beed,  on
the post reserved  for  Scheduled  Tribe  category,  the  tribe  certificate
issued  in  his  favour  was  referred  to  the   Scrutiny   Committee   for
verification after 18 years from the date  of  appointment.   The  appellant
submitted several documents in support of his  claim  including  the  oldest
record of 1348 fasali pertaining to his grandfather namely Gundaji  Narsingh
Bone wherein his caste is recorded as Mahadev Koli.



6.  The claim of the appellant was referred to vigilance cell and  vigilance
officer has conducted the home and school enquiry. On consideration  of  all
the documents furnished by the appellant including  affidavits  as  well  as
forms filled in by the appellant, the Scrutiny Committee proceeded to  issue
validity certificate by reasoned order dated 19.06.2010.



7.    It was later on revealed that tribe certificate issued  in  favour  of
appellant’s brother by name Sharadkumar Baburao Bone  has  been  invalidated
by the Committee by order dated 20.10.2004 and said order  was  communicated
to him on 27.10.2004.  The writ petition challenging  the  order  passed  by
the Committee invalidating tribe claim of  the  brother  of  the  appellant,
being Writ Petition No. 6934 of 2004, has been dismissed by the High  Court.
The SLP filed against that order of the High Court  has  been  dismissed  by
this Court.



8.    The Scrutiny Committee, as such,  decided  to  reconsider  the  matter
concerning issuance of validity certificate  in  favour  of  the  appellant.
The appellant  was  duly  noticed  by  the  Committee  and  after  extending
opportunity of hearing to the appellant, the  Scrutiny  Committee  by  order
dated 24.2.2012 recalled its earlier  order  and  directed  invalidation  of
tribe certificate of the appellant. In paragraph nos.  7,8,9,  and  10,  the
Scrutiny Committee has observed thus:-

 “ Applicant has submitted in Form  ‘E’  in  which  column  No.17(a)  it  is
specifically asked that whether any family member from your  family  members
previously verified? Applicant answered that, ‘No’.

Applicant filed affidavit, notorised before notary on  13.1.2009  in  format
‘F’ in which he specially  made  statement  on  oath,  “No  scheduled  tribe
certificate of any of my relatives from paternal side is ever  held  invalid
by the Scrutiny Committee.

Applicant also submitted another  affidavit  dated  16.3.2009  in  which  he
again made fake statement that ‘Any  of  my  sister  and  brother  or  blood
relatives bears surname  as  Bone  whose  claim  never  invalidated  by  the
Committee or no any petition pending before any Court.

The Police inspector of vigilance cell recorded  statement  on  9.4.2009  of
applicant’s father namely Shri Baburao Gundaji Bone.   He  also  again  made
statement that “in my family, in Bone surnames  or  in  my  relatives  whose
claim never invalidated by the committee or no any petition  pending  before
any Court.”



9.    The appellant challenged the aforesaid order  dated  24.2.2012  passed
by the Scrutiny Committee by filing a  writ  petition  being  writ  petition
No.5160 of 2012 in the High Court of Bombay at Aurangabad  Bench.  The  High
Court after hearing the appellant dismissed the writ petition  and  observed
as under:-

“In our opinion, petitioner has willfully misled the Scrutiny Committee  for
securing validity certificate  wrongfully.   The  petitioner  is  guilty  of
making false statements on oath before the Scrutiny Committee.  As a  result
of misrepresentation made by the petitioner earlier, the Scrutiny  Committee
had issued validity certificate in his  favour.   However,  after  realizing
fraudulent act of the petitioner, the  Committee  proceeded  to  recall  its
earlier order.  Since the  petitioner  has  played  fraud  by  filing  false
affidavits on record before the Committee, the Committee  was  justified  in
recalling its earlier order of granting validity certificate  in  favour  of
the petitioner.  It is well established that in the event of  occurrence  of
fraud, Scrutiny Committee can recall its earlier order even in  the  absence
of specific provision enabling the Committee to exercise powers of review.”











10.   Hence the present Appeal by Special Leave.

11.   We have heard Mrs. Meenakshi Arora learned  senior  counsel  appearing
for the appellant and Mr. Arun R. Pedneker, learned  counsel  appearing  for
the respondent-State.



12.   Mrs. Meenakshi Arora, put heavy  reliance  on  the  decision  of  this
Court in the case of  Dattu s/o Namdev Thakur vs.  State  of  Maharashtra  &
Others (2012) 1 SCC 549 and Shalini vs. New English High School  Association
& Ors. (2013) 16 SCC 526.  We have carefully examined the ratio  decided  by
this Court in the decisions referred to hereinabove.



13.   In the  instant  case,  the  appellant  claimed  to  be  a  member  of
scheduled tribe on the  basis  of  false  statements  and  false  affidavits
submitted by him. At the same  time  indisputably  in  the  year  1991,  the
appellant got employment on the basis  of  his  claim  to  be  a  member  of
scheduled tribe.  After 18 years of his employment, the matter was  referred
to a Scrutiny Committee for  verification.   On  consideration  of  all  the
documents, the enquiry conducted by vigilance cell, a  validity  certificate
was issued by the Scrutiny Committee on 19.06.2010.  However the matter  was
reconsidered by the  Scrutiny  Committee  for  the  reason  that  the  tribe
certificate  issued  in  favour  of  his  brother  was  invalidated  by  the
Committee in 2004 and the order attained finality  up  to  this  Court.  The
Scrutiny Committee after  giving  opportunity  recalled  its  earlier  order
dated 19.6.2010, whereby validity certificate was issued in  favour  of  the
appellant.



14.   In the facts and circumstances of this case, we  are  of  the  opinion
that the impugned order passed by the High Court needs no  interference  and
this appeal deserves to be dismissed.  However,  we  hold  that  because  of
inordinate delay in considering   the  certificate  of  the  appellant,  the
benefit of the certificate already availed by the  appellant  shall  not  be
disturbed making it clear that  the appellant shall not be entitled to  take
any further benefit of  reservation  in  future  including  the  benefit  of
continuing in service.



15.   In the result, this appeal is  dismissed  with  the  observation  made
hereinabove.

                                                              …………………………….J.
                                                                (M.Y. Eqbal)



                                                              …………………………….J.
                                                               (C. Nagappan)
New Delhi
July 29, 2015













The respondent herein impugned the validity of Notifications Nos.102/87-CE and 103/87-CE, both dated 27.03.1987, whereby whole of the duty of excise was exempted in respect of iron and steel scrap obtained by breaking the ship subject to the condition that customs duty should have been levied at the rate of Rs.1400/- per Light Displacement Tonnage (LDT). With the stipulation of such a condition, giving the exemption of payment of excise duty only to those who had paid customs duty at Rs.1400/- per LDT, another class of persons who also paid custom duty under Section 3 of the Customs Tariff Act, 1975, albeit at a lesser rate, was excluded. The respondent who belonged to excluded category, had challenged the said Notification as arbitrary and violative of Article 14 of the Constitution.=This court in Ayurveda Pharmacy [(1989) 2 SCC 285], held that two items of the same category cannot be discriminated and where such a distinction is made between items falling in the same category it should be done on a reasonable basis, in order to save such a classification being in contravention of Article 14 of the Constitution of India.” It was contended by the learned senior counsel for the appellants that purpose was to give exemption only to those who paid custom duty at Rs.1,400/- per LDT and since the duty paid by the respondent herein was lesser in amount, respondent could not ask for exemption. That may be so. In such a case, the only option to bring parity was to demand duty on differential amount, which was even contended by the respondent herein. That provision should have been incorporated to save the impugned Notification from the vice of arbitrariness. In fact, that would bring both the sub-categories completely at par. Thus, while upholding the view taken by the High Court, we modify the same only to the extent that the respondent herein shall also be entitled to the benefit of the exemption Notification subject to the condition that the duty already paid by the respondent herein on LDT, would be taken into account and only the balance out of it would be subject to excise duty.

                                                                  REPORTABLE

                        IN THE SUPREME COURT OF INDIA

                        CIVIL APPELLATE JURISDICTION

                        CIVIL APPEAL NO. 1795 OF 2005


|UNION OF INDIA & ORS.                      |.....APPELLANT(S)           |
|VERSUS                                     |                            |
|M/S N.S. RATHNAM & SONS                    |.....RESPONDENT(S)          |


                               J U D G M E N T


A.K. SIKRI, J.

       The  respondent  herein  impugned  the  validity   of   Notifications
Nos.102/87-CE and 103/87-CE, both dated 27.03.1987,  whereby  whole  of  the
duty of excise was exempted in respect of iron and steel scrap  obtained  by
breaking the ship subject to the condition that  customs  duty  should  have
been levied at the rate of Rs.1400/- per Light Displacement  Tonnage  (LDT).
With the stipulation of such a condition, giving the  exemption  of  payment
of excise duty only to those who had paid  customs  duty  at  Rs.1400/-  per
LDT, another class of persons who  also paid custom duty under Section 3  of
the Customs Tariff Act, 1975, albeit at a lesser rate,  was  excluded.   The
respondent who belonged  to  excluded  category,  had  challenged  the  said
Notification as arbitrary and violative of Article 14 of  the  Constitution.
Though the learned Single Judge dismissed the writ  petition,  the  Division
Bench in appeal has accepted the aforesaid plea of the respondent  and  vide
judgment dated 18.08.2003 held that the second  category  of  persons  shall
also be entitled to the benefit of this Notification.  It is  this  judgment
which is impugned by the Union of India and is the  subject  matter  of  the
instant appeal.


The facts which are  relevant  to  the  aforesaid  controversy  need  to  be
traversed at this stage.  These are as follows:
            The respondent  herein  is  engaged  in  the  business  of  ship
breaking activities.  It had imported a foreign vessel  “M.V.  Gonong  Mass”
for the purpose of breaking it and selling  it  as  scrap.   This  ship  was
purchased by the respondent as a successful tenderer  for  a  sum  of  Rs.61
lakhs and at the time of import, the Collector of Customs, Cochin,  assessed
the custom duty and additional duty payable under Section 3 of  the  Customs
Tariff Act, 1975 on this ship on ad-valorem basis and customs  duty  in  the
sum of Rs.62,16,796.55 was levied on the movable articles in the ship;  body
of the ship was assessed at 30% and 50%  ad-valorem  and  additional  custom
duty i.e. countervailing duty at 12% ad-valorem.  The respondent  also  paid
a sum of Rs.5,68,660/- as sales tax.

After import of the ship, the same was  dismantled  and  broken  from  which
iron and steel scrap was taken out.  This iron and steel scrap  is  exigible
to excise duty.  The respondent has  registered  itself  under  the  Central
Excise Act.  The aforesaid iron  and  steel  scrap  which  was  obtained  by
breaking the ship was cleared  by  the  respondent  on  payment  of  central
excise duty at the rate of Rs.365/- per tonne as per Notification No.146/86-
CE dated 01.03.1986.  Upto this point, there is no  dispute.   The  relevant
period with which  we  are  concerned  is  from  08.08.1986  to  27.07.1987.
During this period, the following materials were cleared:
|09.08.1986 to 26.03.1987             |-|3058.49 MT            |
|27.03.1987 to 30.06.1987             |-|1249.715 MT           |
|01.07.1987 to 27.07.1987             |-|408.180 MT            |

There are certain exemption Notifications issued by the Government of  India
under sub-rule (1) of Rule  8  of  the  Central  Excise  Rules,  1944.   The
details of these Notifications are as under:
      Notification No.146/86-CE dated 01.03.1986  which  pertains  to  “iron
and steel from breaking the ship”.   It  provides  for  exemption  of  goods
falling under Heading No.72.15 and 73.09 of  the  Schedule  to  the  Central
Excise Tariff Act, 1985, from  so  much  of  the  duty  or  excise  leviable
thereon, which is specified in the  said  Schedule,  as  in  excess  of  the
amount calculated at the rate of Rs.305 per  tonne.   Proviso  to  the  said
Notification lays down the conditions which need to be  fulfilled  to  avail
the benefit of this Notification.  This proviso reads as under:
“Provided that the said goods have been obtained  from  breaking  of  ships,
boats and other floating structures-

      (i)  On which  duty  of  customs  leviable  thereon  under  the  First
Schedule to the Customs Tariff Act, 1975 (51 of 1975) has been paid  at  the
rate of Rs.1,400/- per Light Displacement tonnage; or

      (ii)  Imported on or before the 28th day  of  February,  1986  and  on
which appropriate additional duty leviable thereon under Section  3  of  the
Customs Tariff Act, 1975 (51 of 1975), has been paid.”


The aforesaid Notification was superseded by another Notification No.386/86-
CE dated 20.08.1986.  Under this Notification, whole of the duty  of  excise
stood exempted on meeting  the  conditions  mentioned  in  proviso  thereto,
provided that the said goods have been  obtained  from  breaking  of  ships,
boats and other floating structures-
on which duty of customs leviable thereon under the First  Schedule  to  the
Customs Tariff Act, 1975  (51  of  1975)  has  been  paid  at  the  rate  of
Rs.1,400/- per LDT; or
(ii)  imported on or before the 28th day of  February,  1986  and  on  which
appropriate additional duty leviable thereon under Section 3 of the  Customs
Tariff Act, 1975 (51 of 1975), has been paid.

Within few months, another Notification No.102/87-CE  dated  27.03.1987  was
issued which superseded Notification No.386/86-CE dated 20.08.1986 as  well.
  In  this  Notification,  again  partial  exemption  was  provided.    This
exemption was from so much of the duty of excise leviable thereon, which  is
specified in the Schedule to the Central Excise Tariff Act, as in excess  of
the amount calculated at the rate of Rs.365  per  tonne.   However,  in  the
proviso, the condition that was stipulated which had to be met to avail  the
exemption, reads as under:
“Provided that the said goods have been obtained  from  breaking  of  ships,
boats and other floating structures on which  has  been  paid  the  duty  of
customs leviable under the First Schedule to the customs  Tariff  Act,  1975
(51 of 1975) at the rate of Rs.1,035/- per Light  Displacement  Tonnage  and
also the additional duty leviable  thereon  under  Section  3  of  the  said
Customs Tariff Act at the rate of Rs.365 per Light Displacement Tonnage.”


On the same day, another  Notification  No.103/87-CE  dated  27.03.1987  was
also issued.  Vide this Notification, goods were exempted from whole of  the
duty or excise leviable thereon as specified in  the  Schedule  to  the  Act
falling under the same Heading Nos. i.e. 72.15 and 73.09 on the  fulfillment
of the condition contained in proviso to this Notification, which  reads  as
follows:
“Provided that the said goods have been obtained  from  breaking  of  ships,
boats and other floating structures on which the duty  of  customs  leviable
thereon under the First Schedule to the Customs  Tariff  Act,  1975  (51  of
1975) has been paid  at  the  rate  of  Rs.1,400/-  per  Light  Displacement
Tonnage.”


These two Notifications, both  dated  27.03.1987,  pertain  to  same  goods,
namely, those falling under Headings 72.15 and 73.09 of  the  said  Schedule
to the Act.  However, vide first Notification No.102/87-CE, if  the  customs
duty leviable on the import of ship for the purpose of breaking is  paid  at
the rate of Rs.1,035/- per LDT along with additional duty  leviable  thereon
under Section 3 of the Customs Tariff Act, the excise  duty  payable  is  at
the rate of Rs.365/- per tonne, exempting the remainder as specified in  the
Schedule.  On the other hand,  as  per  Notification  No.103/87-CE,  if  the
customs duty has been paid at the rate  of  Rs.1400/-  per  LDT,  the  scrap
obtained from breaking of such ships is  exempted  from  the  entire  excise
duty.

The respondent herein had paid the duty at the rate of  Rs.1035/-  per  LDT,
albeit, as leviable under the first Schedule  to  the  Customs  Tariff  Act.
However, as the respondent had cleared the  goods  without  payment  of  any
excise duty on the assumption that there was exemption of payment of  entire
excise duty, appellant herein issued  show  cause  notice  dated  28.07.1987
calling  upon  the  respondent  to  show  cause  as  to  why  an  amount  of
Rs.25,73,487/- towards excise duty be not demanded under  Section  11  A  of
the Central  Excise  Act.   Receipt  of  the  aforesaid  show  cause  notice
prompted the respondent to file the writ  petition  in  the  High  Court  of
Madras and challenge the validity of Notification dated  27.03.1987  on  the
ground that by this Notification, total exemption was granted only to  those
persons who had paid customs duty at the rate  of  Rs.1400/-  LDT.   It  was
pleaded that by a Notification dated 20.08.1986, the whole of  the  duty  of
excise levied was exempted if the  two  conditions  as  set  out  above  are
satisfied.  The limited exemption  in  excess  of  Rs.365/-  per  tonne  was
restored by the  third  Notification  dated  27.03.1987.   However,  by  the
impugned Notifications issued on the very  same  day,  total  exemption  was
granted only to those persons who have paid customs duty at  Rs.1,400/-  per
LDT.  According to the respondent, it has resulted in a distinction  between
two categories of persons who have  paid  customs  duty,  viz.  one  set  of
persons who have paid customs duty at the rate of  Rs.1,400/-  per  LDT  and
the second set of persons who  have  paid  customs  duty  of  lesser  amount
though as per Section 3 of the Customs Tariff Act, 1975.  This  distinction,
pleaded the respondent, was arbitrary, artificial and has no nexus with  the
object that is sought to be achieved.  When customs duty  is  payable  under
either of the two methods, it is not understood  why  exemption  is  granted
only to one set of persons paying customs duty in  a  particular  method  of
assessment.

The learned Single Judge was not convinced with the aforesaid  case  set  up
by the respondent.  He reasoned that the Court could not direct the  Central
Government to extend the Notification to a class to whom  it  has  not  been
extended as that was a matter which was entirely within  the  discretion  of
the Central Government.  Sustenance was drawn  from  the  judgment  of  this
Court in Kasinka Trading and  Another  v.  Union  of  India  and  Another[1]
wherein this Court has  held  that  wide  discretion  is  available  to  the
Government in the matter of granting, curtailing, withholding, modifying  or
repealing  the  exemptions  granted  by  earlier   notifications   and   the
Government was not bound to grant exemption to anyone if it so desires.

The  respondent  preferred  writ  appeal  against  the  said  judgment.  The
Division Bench vide impugned judgment  has  reversed  the  decision  of  the
learned Single Judge finding  sufficient  merit  in  the  case  set  up  and
pleaded by the respondent.  It is held by the Division Bench that  when  the
benefit of concessional right is restored by a  notification,  there  cannot
be any discriminatory treatment  to  some  persons  who  fall  in  the  same
category. According to the Division Bench, both the categories of  importers
paid the duty as leviable under Customs Tariff Act.  Once a choice is  given
under the said Act and the duty is  paid  accordingly,  merely  because  the
rate of duty arrived at  is  different  would  not  be  rational  basis  for
excluding the other class.  This reasoning of the High Court  can  be  found
in  paras  10  and  11  of  the  impugned  judgment  which  are   reproduced
hereinbelow:

“10.  From the notification or from the Counter Affidavit, we are unable  to
find any rational basis for treating two  categories  of  persons  who  have
paid the customs duty differently and hence, the  failure  to  consider  the
duty already paid by the appellants on ad valorem basis, on the face of  it,
is illegal and therefore, the impugned notifications,  which  did  not  make
any provision for such of those remittance made under the  second  category,
are clearly arbitrary.  As rightly pointed out, the  exemption  from  excise
duty is to avoid double taxation and the withdrawal of exemption would  mean
that the persons would be paying additional duty under the  Customs  Act  as
well as the excise duty.  It is further seen that the person  who  had  paid
the customs duty at the rate of Rs.1,400/- per  Light  Displacement  Tonnage
would have been totally exempted from the payment of excise  duty.   In  the
light of this clear and palpable discrimination without any rational  basis,
we are of the view that the appellants have made out a  case  and  that  the
impugned notifications are liable to be quashed in so far as the  appellants
is concerned.

11.  The Supreme Court, in Government of India Vs.  Dhanalakshmi  Paper  and
Board Mills, Tiruchirappalli, A.I.R.  1989  S.C.  665,  has  held  that  the
benefit of  concessional  right  was  bestowed  upon  the  entire  group  of
assesses. The division of two  classes  without  adopting  any  differentia,
having a rational relation  to  the  object  of  the  notification  and  the
withdrawal of the benefit to one class, while retaining it in favour of  the
other is ultra vires.  In Thermax Private Limited Vs. Collector  of  Customs
(Bombay), A.I.R. 1993 S.C. 1339, the Supreme Court held that if  the  person
using the goods is entitled to remission, the importer will be  entitled  to
say that C.V.D. should only be the amount of concessional  duty  and  if  he
has paid more, he will be entitled to ask for refund.  Section 3(1)  of  the
Customs Tariff Act, 1975 mandates that the  C.A.V.  will  be  equal  to  the
excise duty for the time being leviable on a like  article  if  produced  or
manufactured in India.”

Mr. Panda, learned senior counsel appearing for  the  appellants,  submitted
that it was entirely within the domain of the Government to  give  exemption
to particular class of assessees and it being a policy  decision,  it  would
not be open to the High Court to tinker with the same.   For  this  purpose,
he relied on the judgment of this Court in Kasinka Trading's  case,  and  in
particular paras 8 and 21 thereof, which are as follows:
8. Section 12 of the Customs Act, which is the  charging  section,  provides
that duties of customs shall be levied at such rates  as  may  be  specified
under the Customs Tariff Act, 1975 or any other law for the  time  being  in
force on the goods imported into India. Section  2  of  the  Customs  Tariff
Act, 1975 read with the First and Second Schedules  thereto  lays  down  the
rates at which duties of customs shall be levied under the  Customs  Act  on
various goods imported into India. Section 25 of the Act, with which we  are
primarily concerned in this batch of appeals, confers powers on the  Central
Government to grant exemptions from levy of duty in “public interest”.  Sub-
sections (1) and (2) of Section 25  which  are  relevant  for  our  purposes
provide as under:
“25. Power to grant exemption from duty.— (1) If the Central  Government  is
satisfied that it is necessary in the public interest so to do  it  may,  by
notification in the Official Gazette, exempt generally either absolutely  or
subject to such conditions (to be fulfilled before or after  clearance),  as
may be specified in the notification  goods  of  any  specified  description
from the whole or any part of duty of customs leviable therein.
(2) If the Central Government is satisfied  that  it  is  necessary  in  the
public interest so to do, it may, by special  order  in  each  case,  exempt
from the payment of duty, under circumstances of an  exceptional  nature  to
be stated in such order, any goods on which duty is leviable.”
The power to grant exemption from duty, wholly or  in  part,  on  the  plain
language of Section 25 (supra) is contingent upon the  satisfaction  of  the
Government that it would be in “public interest” to  do  so.  Thus,  “public
interest” is the guiding criterion for exercising the  power  under  Section
25 (supra).
                          xx          xx         xx
21. The power to grant exemption from payment of duty, additional duty  etc.
under the Act, as already noticed, flows  from  the  provisions  of  Section
25(1) of the Act. The power to  exempt  includes  the  power  to  modify  or
withdraw the same. The liability to pay  customs  duty  or  additional  duty
under the Act arises when the taxable event occurs. They  are  then  subject
to the payment of duty as prevalent on the date of the entry of  the  goods.
An exemption notification issued under Section 25 of the Act had the  effect
of suspending the collection of customs duty. It does not make  items  which
are subject to levy of customs duty etc.  as  items  not  leviable  to  such
duty. It only suspends the  levy  and  collection  of  customs  duty,  etc.,
wholly or partially and subject to such conditions as may be  laid  down  in
the notification by the Government in “public interest”. Such  an  exemption
by its very nature is susceptible of being revoked or modified or  subjected
to  other  conditions.  The  supersession  or  revocation  of  an  exemption
notification in the “public interest” is an exercise of the statutory  power
of the State under the law  itself  as  is  obvious  from  the  language  of
Section 25 of the Act. Under the General Clauses Act an authority which  has
the power to issue a notification has the  undoubted  power  to  rescind  or
modify the notification in a like manner. From the very nature of  power  of
exemption granted to the Government under Section 25 of the Act, it  follows
that the same is with  a  view  to  enabling  the  Government  to  regulate,
control  and  promote  the  industries  and  industrial  production  in  the
country. Notification No. 66 of 1979 in our opinion,  was  not  designed  or
issued to induce the appellants to import PVC resin.  Admittedly,  the  said
notification  was  not  even  intended  as  an  incentive  for  import.  The
notification on the plain language of it was conceived  and  issued  on  the
Central Government “being satisfied that  it  is  necessary  in  the  public
interest so to do”. Strictly speaking, therefore,  the  notification  cannot
be said to have extended any ‘representation’ much less  a  ‘promise’  to  a
party getting the benefit of it to enable  it  to  invoke  the  doctrine  of
promissory estoppel against the State. It  would  bear  repetition  that  in
order to invoke the doctrine of promissory estoppel, it  is  necessary  that
the promise which  is  sought  to  be  enforced  must  be  shown  to  be  an
unequivocal  promise  to  the  other  party  intended  to  create  a   legal
relationship and that it was acted upon as such by the  party  to  whom  the
same was made. A notification issued under Section 25 of the Act  cannot  be
said to be holding out of any such unequivocal  promise  by  the  Government
which was intended to create any legal relationship between  the  Government
and the party drawing benefit flowing from of the said notification. It  is,
therefore, futile to contend that even if the public  interest  so  demanded
and the Central Government was satisfied that the exemption did not  require
to be extended any further, it could still not withdraw the exemption.

      He stated that the principle laid down in the  aforesaid  judgment  is
followed and reiterated in Shrijee Sales Corporation and  Another  v.  Union
of India[2] and Reliance Industries Ltd. v.  Pravinbhai  Jasbhai  Patel  and
Others[3].

He also referred to Ground A in the writ petition  and  submitted  that  the
plea of the respondent was that the duty  already  paid  by  the  respondent
should have been taken into account and only the balance out  of  it  should
have been the rate of duty.  He, thus, submitted that this  aspect  has  not
been taken into consideration by the High Court in the impugned judgment.

Learned counsel for the respondent, on  the  other  hand,  argued  that  all
those who paid excise duty as per the provisions of the Act  constitute  one
single class and, therefore, by restricting the benefit to  only  those  who
had paid custom duty at the rate of Rs.1,400/- per LDT and  excluding  other
sets of persons like appellants  amounted  to  hostile  discrimination  and,
therefore, the High Court rightly held the Notification to be  violative  of
Article 14 of the Constitution.

The judgment of this Court in Kasinka Trading's case, no  doubt,  lays  down
the principle that there is wide discretion available to the  Government  in
the matter of granting, curtailing, withholding, modifying or repealing  the
exemptions granted by earlier Notifications.  It is also  correct  that  the
Government is not bound  to  grant  exemption  to  anyone  to  which  it  so
desires.  When the duty is payable under the provisions of  the  Act,  grant
of exemption from payment of the said duty to particular  class  of  persons
or products etc. is entirely within the discretion of the Government.   This
discretion rests on various factors  which  are  to  be  considered  by  the
Government as these are policy decisions. In the present case, however,  the
issue is not of granting or not granting the exemption.  When the  exemption
is granted to a particular class of persons, then the benefit thereof is  to
be extended to all similarly  situated  person.   The  Notification  has  to
apply  to  the  entire  class  and  the  Government   cannot   create   sub-
classification thereby excluding one sub-category, even when both  the  sub-
categories are of same genus.  If that is done, it would  be  considered  as
violating the equality clause enshrined in Article 14 of  the  Constitution.
Therefore, judicial review of such Notifications is permissible in order  to
undertake the scrutiny as to whether the Notification results  in  invidious
discrimination between two persons though they belong  to  the  same  class.
In Aashirwad Films v. Union of India and Others[4],  this  aspect  has  been
articulated in the following manner:
9. The State undoubtedly enjoys greater latitude in the matter of  a  taxing
statute. It may impose a tax on a class of people, whereas it may not do  so
in respect of the other class.

10. A taxing statute, however, as is well known, is not beyond the  pale  of
challenge under Article 14 of the Constitution of India.


11. In Chhotabhai Jethabhai Patel & Co. v. Union of India, AIR 1962 SC  1006
it was stated: (AIR p. 1021, para 37)
“37. But it does not  follow  that  every  other  article  of  Part  III  is
inapplicable to tax laws. Leaving aside Article 31(2)  that  the  provisions
of a tax law within legislative competence could be  impugned  as  offending
Article 14 is exemplified by such decisions of  this  Court  as  Suraj  Mall
Mohta & Co. v. A.V. Vishvanatha Sastri (AIR 1954 SC 545 : (1955) 1 SCR  448)
and Meenakshi Mills Ltd. v. A.V. Visvanatha Sastri (AIR 1955 SC 13 :  (1955)
1 SCR 787).  In K.T. Moopil Nair v. State of Kerala (AIR 1961  SC  552)  the
Kerala Land Tax Act was struck down as  unconstitutional  as  violating  the
freedom guaranteed by Article 14. It also goes without saying  that  if  the
imposition of the tax was discriminatory as  contrary  to  Article  15,  the
levy would be invalid.”

12.   A taxing statute, however, enjoys a greater latitude. An inference  in
regard to contravention of Article 14 would, however,  ordinarily  be  drawn
if it seeks to impose on the same class of persons or occupations  similarly
situated or an instance of taxation which leads to  inequality.  The  taxing
event under the Andhra  Pradesh  State  Entertainment  Tax  Act  is  on  the
entertainment of a person. Rate of entertainment tax is  determined  on  the
basis of the amount collected from the visitor of a cinema theatre in  terms
of the entry fee charged from a viewer by the owner thereof.

It is, thus, beyond any pale of doubt that the justiciability of  particular
Notification  can  be  tested  on  the  touchstone  of  Article  14  of  the
Constitution.  Article  14,  which  is  treated  as  basic  feature  of  the
Constitution, ensures equality before the law or equal protection  of  laws.
Equal  protection  means  the  right   to   equal   treatment   in   similar
circumstances, both in the  priviliges  conferred  and  in  the  liabilities
imposed.  Therefore,  if  the  two  persons  or  two  sets  of  persons  are
similarly situated/placed, they have to be treated  equally.   At  the  same
time, the principle of equality does not  mean  that  every  law  must  have
universal application for all persons who are not by nature,  attainment  or
circumstances in the same position.  It would mean that the  State  has  the
power to classify persons  for  legitimate  purposes.   The  legislature  is
competent to exercise its discretion and make classification.   Thus,  every
classification is in some degree likely to produce some inequality but  mere
production of inequality is not enough.  Article  14  would  be  treated  as
violated only when equal protection is denied  even  when  the  two  persons
belong to same class/category.  Therefore, the person  challenging  the  act
of the State as violative of Article  14  has  to  show  that  there  is  no
reasonable basis for the differentiation between the two classes created  by
the State.  Article  14  prohibits  class  legislation  and  not  reasonable
classification.  What follows from the above is that in order  to  pass  the
test  of  permissible  classification  two  conditions  must  be  fulfilled,
namely, (i) that the classification  must  be  founded  on  an  intelligible
differential  which  distinguishes  persons  or  things  that  are   grouped
together from others left out of the group and (ii) that, that  differential
must have a rational relation to the object sought to  be  achieved  by  the
statute in question.  If the government  fails  to  support  its  action  of
classification  on   the   touchstone   of   the   principle   whether   the
classification is  reasonable  having  an  intelligible  differentia  and  a
rational basis germane to the purpose, the classification has to be held  as
arbitrary and discriminatory.  In Sube Singh v. State  of  Haryana[5],  this
aspect is highlighted by the Court in the following manner:
10. In the counter and the  note  of  submission  filed  on  behalf  of  the
appellants it is averred, inter alia, that the  Land  Acquisition  Collector
on considering the objections filed by the  appellants  had  recommended  to
the State Government for exclusion of the properties of appellants 1  and  3
to 6 and the State Government had not accepted such recommendations only  on
the ground that the constructions made by the appellants were of 'B' or  'C'
class and could not be easily amalgamated into the  developed  colony  which
was proposed to be built. There is no  averment  in  the  pleadings  of  the
respondents stating the basis of classification of  structures  as  'A'  'B'
and 'C' class, nor is it stated  how  the  amalgamation  of  all  'A'  class
structures was feasible and possible  while  those  of  'B'  and  'C'  class
structures was not possible. It is not the case of the State Government  and
also not  argued  before  us  that  there  is  no  policy  decision  of  the
Government  for  excluding  the  lands  having   structures   thereon   from
acquisition under the Act. Indeed, as noted  earlier,  in  these  cases  the
State Government has accepted the request of some land owners for  exclusion
of their properties on this very ground. It remains to be seen  whether  the
purported classification of existing structures into 'A', 'B' and 'C'  class
is a reasonable classification having an  intelligible  differential  and  a
rational basis germane to the purpose. If  the  State  Government  fails  to
support its action on the  touchstone  of  the  above  principle  then  this
decision has to be held as arbitrary and discriminatory. It is  relevant  to
note here that the acquisition of the lands is for the  purpose  of  planned
development of the area  which  includes  both  residential  and  commercial
purposes. That being the purpose of acquisition it is  difficult  to  accept
the case of the State Government that  certain  types  of  structures  which
according to its own classification are of  'A'  class  can  be  allowed  to
remain while other structures situated in close vicinity and being used  for
same purposes (residential or commercial) should be demolished. At the  cost
of repetition, it may be stated here that no material was placed  before  us
to show the basis of classification of the existing structures on  the  land
proposed to be acquired. This assumes importance in  view  of  the  specific
contention  raised  on  behalf  of  the  appellants  that  they  have  pucca
structures with R.C. roofing, Mozaic flooring etc. No attempt was also  made
from the side of the State Government to place  any  architectural  plan  of
different types of  structures  proposed  to  be  constructed  on  the  land
notified for acquisition in support of its contention  that  the  structures
which exist on the lands of the appellants could  not  be  amalgamated  into
the plan.


The question, therefore, that arises is as to whether  the  two  categories,
one mentioned in  Notification  No.386/86-CE  dated  20.08.1986,   which  is
given the benefit and removal of the second category,  which  was  initially
granted same benefit vide Notification  No.102/87-CE  dated  27.03.1987,  is
discriminatory.  To put it otherwise, we have to see as to whether  the  two
categories are identical or there is a reasonable  classification  based  on
intelligible differentia which has nexus with some objective that is  sought
to be achieved.  The test in this behalf that is to be applied can again  be
culled out from the judgment in Aashirwad's case.  It is summarized in  para
14, after taking note of various earlier  judgments.   This  para  reads  as
under:
14.  It has been accepted without dispute that taxation laws must also  pass
the test of Article 14 of the Constitution of India. It has been  laid  down
in a large number of decisions of this Court that  a  taxation  statute  for
the reasons of functional  expediency  and  even  otherwise,  can  pick  and
choose to tax some. Importantly, there is a rider  operating  on  this  wide
power to tax and even discriminate in taxation that the classification  thus
chosen must be reasonable. The  extent  of  reasonability  of  any  taxation
statute lies in its efficiency to achieve the object sought to  be  achieved
by the statute. Thus, the classification must bear a nexus with  the  object
sought to be achieved. (See Moopil Nair v. State  of  Kerala,  AIR  1961  SC
552, East India Tobacco  Co.  v.  State  of  A.P.,  AIR  1962  SC  1733,  N.
Venugopala Ravi Varma Rajah v. Union of India (1969) 1 SCC 681  :  AIR  1969
SC 1094, Asstt.  Director  of  Inspection  Investigation  v.  A.B.  Shanthi,
(2002) 6 SCC 259 : AIR 2002 SC 2188 and Associated Cement Companies Ltd.  v.
Govt. of A.P., (2006 ) 1 SCC 597 : AIR 2006 SC 928).

In the  present  case,  we  find  that  the  two  Notifications  both  dated
27.03.1987 pertain to same goods namely those falling  under  Heading  72.15
and 73.09 of the second Schedule to the Act. Customs  duty  is  leviable  on
these goods under Section 3 of the Customs Tariff Act.  The  said  duty  can
be paid under any of the two methods.   When  two  methods  are  permissible
under the statutory scheme itself, obviously option is that of the  assessee
to choose in all those methods to pay the custom duty.  Duty, thus, paid  is
to be naturally treated as validly paid.  Merely because with  the  adoption
of one particular method the duty that becomes payable is lesser  would  not
mean that two such persons belong to different  categories.   The  important
factors for the purposes of parity are same in the instant  case,  viz.  the
goods are same; they fall under the same Heading  and  the  custom  duty  is
leviable as per the Act  which  has  been  paid.   Therefore,  the  impugned
Notification giving exemption only to those persons who  paid  a  particular
amount of duty, namely Rs.1,400/- per LDT, would not mean that such  persons
belong to a different category and would be entitled to  exemption  and  not
other persons like the respondent herein who  paid  the  duty  on  the  same
goods under the same Act but on the formula which  he  opted  and  which  is
permissible, which rate of duty comes to  Rs.1,035/- per LDT.

It is also important to bear in mind that the appellants have not  supported
the withdrawal of exemption by any cogent explanation.  The High  Court  has
noted, and rightly so, that Ground C was taken  by  the  respondent  in  the
writ petition specifically urging that no rational policy is  mentioned  for
creating two different classes and  no  reply  to  this  was  given  by  the
appellants even in the counter affidavit filed to the said petition. On  the
other hand, the specific case made  out  by  the  respondent  was  that  the
purpose behind Notification No.146/86-CE  dated 01.03.1986 and  Notification
No.386/86-CE dated 20.08.1986 was to treat the ships imported on  or  before
28.02.1986 differently and to avoid  double  taxation  and  additional  duty
equivalent to excise duty.  For this reason, exemption  Notification  became
necessary which provided exemption from excise duty.   It  was  argued  that
the withdrawal of  the  exemption  duty  in  the  cases  like  that  of  the
respondent amounted to double taxation.  Even this could not be  refuted  by
the appellants.

We are conscious of the principle that the difference which will  warrant  a
reasonable classification need not be great.  However, it has  to  be  shown
that the difference is real and substantial and there must be some just  and
reasonable  relation  to  the  object  of   legislation   or   notification.
Classification having regard to microscopic differences  is  not  good.   To
borrow the phrase from the judgment in Roopchand Adlakha v.  D.D.A.[6]:  “To
overdo classification is to undo equality.”

We are also conscious of the principle that in the field  of  taxation,  the
Legislature has an extremely wide  discretion  to  classify  items  for  tax
purposes, so long as it  refrains  from  clear  and  hostile  discrimination
against particular persons or classes (See Secretary to Govt. of  Madras  v.
P.R.  Sriramulu[7]).   However,  at  the  same  time,  when  a   substantive
unreasonableness is to be found in a  taxing  statute/notification,  it  may
have to be declared unconstitutional.  Although the Court may  not  go  into
the question of a hardship which may be occasioned to  the  tax  payers  but
where a fair procedure has not been laid down, the validity  thereof  cannot
be upheld.  A statute which provides for civil  or  evil  consequences  must
conform to the test of reasonableness, fairness and non-arbitrariness.

In State of U.P. v. Deepak Fertilizers & Petrochemical Corporation  Ltd.[8],
this aspect is succinctly brought about as is apparent  from  the  following
passages in that judgment:
“15. The learned counsel appearing for the State relying heavily  on  Kerala
Hotel and Restaurant Assn. v. State of Kerala, (1990) 2 SCC  502,  contended
that the State has widest latitude where measures  of  economic  and  fiscal
regulation are concerned. There is no dispute on this principle  of  law  as
enumerated in the aforesaid decision of this Court. However, this  same  law
must not be repugnant to Article 14 of the Constitution  i.e.  it  must  not
violate the  right  to  equality  of  the  people  of  India,  and  if  such
repugnancy prevails then, it shall stand  void  up  to  the  level  of  such
repugnancy under Article 13(2) of  the  Constitution  of  India.  Therefore,
every law has to pass  through  the  test  of  constitutionality,  which  is
nothing but a formal name of the test of  rationality.  We  understand  that
whenever there is to be made any type of law  for  the  purpose  of  levying
taxes on a particular commodity  or  exempting  some  other  commodity  from
taxation, a  sought  of  classification  is  to  be  made.  Certainly,  this
classification cannot be a product of blind approach by  the  administrative
authorities on which the responsibility of delegated legislations is  vested
by the Constitution. In a nutshell, the notifications issued  by  the  Trade
Tax Department of the State of U.P., dated 10.04.1995  and  15.05.1995  lack
the sense of reasonability because it is  not  able  to  strike  a  rational
balance of classification between the items  of  the  same  category.  As  a
result of this, NPK 23:23:0 is not given  exemption  from  taxation  whereas
all other NPK fertilisers of the same category like that of NPK 20:20:0  are
provided with the exemption from taxation.



16. The reasonableness of  this  classification  must  be  examined  on  the
basis, that when the object of the taxing provision is not to tax  the  sale
of certain chemical fertilisers included in the list, which  clearly  points
out that all the fertilisers with the similar compositions must be  included
without excluding any other chemical fertiliser which has the same  elements
and compositions. Thus, there is no reasonable nexus of such  classification
among various chemical fertilisers of the same  class  by  the  state.  This
court in Ayurveda Pharmacy [(1989) 2 SCC 285], held that two  items  of  the
same category cannot be discriminated and where such a distinction  is  made
between items  falling  in  the  same  category  it  should  be  done  on  a
reasonable  basis,  in  order  to  save  such  a  classification  being   in
contravention of Article 14 of the Constitution of India.”


It was contended by the learned  senior  counsel  for  the  appellants  that
purpose was to give  exemption  only  to  those  who  paid  custom  duty  at
Rs.1,400/- per LDT and since the duty paid  by  the  respondent  herein  was
lesser in amount, respondent could not ask for exemption.  That may  be  so.
In such a case, the only option to  bring  parity  was  to  demand  duty  on
differential amount, which was even  contended  by  the  respondent  herein.
That  provision  should  have  been  incorporated  to  save   the   impugned
Notification from the vice of arbitrariness.   In  fact,  that  would  bring
both the sub-categories completely at par.  Thus, while upholding  the  view
taken by the High Court, we modify the same only  to  the  extent  that  the
respondent herein shall also be entitled to the  benefit  of  the  exemption
Notification subject to the condition that the  duty  already  paid  by  the
respondent herein on LDT, would be taken into account and only  the  balance
out of it would be subject to excise duty.


The appeal is disposed of in the aforesaid terms without  any  order  as  to
cost.

                             .............................................J.
                                                                (A.K. SIKRI)


                             .............................................J.
                                                               (N.V. RAMANA)

NEW DELHI
JULY 29, 2015.

-----------------------
[1]   (1995) 1 SCC 274
[2]   (1997) 3 SCC 398
[3]   (1997) 7 SCC 300
[4]   (2007) 6 SCC 624
[5]   (2001) 7 SCC 545
[6]   (1989) 1 Supp. SCC 116
[7]   (1996) 1 SCC 345
[8]   (2007) 10 SCC 342

whether the activity of mounting of Water Purification and Filteration System (WPFS) on a base frame carried out by M/s Poonam Spark (P) Ltd. amounts to manufacture or not.=According to the Department of Revenue, the aforesaid work being carried out by the appellant, namely, assemble of the components resulted into a new product known as WPFS having different name and character and it amounted to “manufacture” as per Section 2(f) of the Central Excise Act, 1944 and, therefore, appellant was liable to pay excise duty. Show cause notice dated 13.05.1998 was served upon the appellant. The appellant submitted its reply taking the defence that it was only carrying out the job work of WPFS on the base frame and, therefore, it did not amount to manufacture of any new product. =The Tribunal has recorded the finding that PDL supplied the following materials to the appellant: (i) Filter Housing Cartridges (ii) U.V. Units (iii) Timer (iv) Mounting Plate & Screws (v) Tubings and Fittings The appellants then make the following types of Water Purification & Filteration System (WPFS): (i) WPFS with Dual Cartridges, (ii) WPFS with Single Cartridge, (iii) WPFS with Single Cartridge & Electronic Control Unit. It is also pointed out that Filter Housing and Cartridges are imported by PDL through M/s Cuno Asia Pte Ltd, Singapore and UV based Filteration and Purification unit from Rathi Brothers/ IWT Poona. The choice of cartridge depends upon the basis of filteration, the operating conditions and the customer's ability to afford the particular type of cartridge, etc. The appellants undertake the job of assembling all the items received from M/s. Perfect Drug Ltd. on a base plate and thus brings into existence a new and commercially different commodity known as Water Purification & Filteration System.It is on this basis, a finding of fact is arrived at by all the three Authorities that the activity undertaken by the appellant amounts to “manufacture” within the meaning of Section 2(f) of the Central Excise Act, 1944, since the end result of the process or activity resulted in new and different commercial product. We, thus, are of the opinion that on the basis of the aforesaid findings which are concurrent findings of all the Courts below, the correct legal principle has been applied.

                                                              NON-REPORTABLE

                        IN THE SUPREME COURT OF INDIA
                        CIVIL APPELLATE JURISDICTION
                        CIVIL APPEAL NO. 6692 OF 2004

|M/S POONAM SPARK (P) LTD.                  |.....APPELLANT(S)           |
|VERSUS                                     |                            |
|COMMISSIONER OF CENTRAL EXCISE, NEW DELHI  |.....RESPONDENT(S)          |


                                    WITH

                        CIVIL APPEAL NO. 2684 OF 2012

                               J U D G M E N T

A.K. SIKRI, J.
      The question of law which arises  for  consideration  in  the  present
case  is  whether  the  activity  of  mounting  of  Water  Purification  and
Filteration System (WPFS) on a base frame carried out by  M/s  Poonam  Spark
(P) Ltd. amounts to manufacture or  not.   The  aforesaid  issue  is  to  be
determined in the following factual background:
      One M/s Perfect  Drug  Limited  (PDL)  had  been  purchasing/importing
various components of WPFS classifiable under  Tariff  Heading  8421.   PDL,
after importing these materials, supplied the same to the appellant  herein.
 Job work was assigned to the appellant for the assembly of WPFS  on  behalf
of PDL.  Appellant takes job charges from PDL.   Various  parts  which  were
supplied by the PDL to the appellant were as follows:
Filter Housing & Cartridge
UV Units
Timer
Mounting Plate & screws
Tubings and Fittings

According to the Department of Revenue, the  aforesaid  work  being  carried
out by the appellant, namely, assemble of the  components  resulted  into  a
new product known as  WPFS  having  different  name  and  character  and  it
amounted to “manufacture” as per Section 2(f) of  the  Central  Excise  Act,
1944 and, therefore, appellant was liable to pay excise  duty.   Show  cause
notice dated 13.05.1998 was served upon the appellant.

The appellant submitted its reply  taking  the  defence  that  it  was  only
carrying out the job work of WPFS on the base frame and, therefore,  it  did
not amount to manufacture of any new product. The appellant  also  submitted
that WPFS are of three types:
i)    WPFS with Dual Cartridges
ii)   WPFS with Single Cartridge
iii)  WPFS with Single cartridge & Electronic Control Unit
      The filter housing and cartridge are imported by PDL through M/s  Cuno
Asia Pte Ltd, Singapore and UV based Filteration and Purification unit  from
Rathi Brothers/ IWT Poona.
      The following types of Cartridges are used for the above:
i)    Dirt and Rust Filteration Cartridge
ii)   Triple Action activated Carbon cartridge.

      It was submitted that the choice of cartridge depends upon  the  basis
of filteration, the operating  conditions  and  the  customer's  ability  to
afford the particular type of cartridge etc.

The explanation of the appellant was that this WPFS imported and mounted  on
a base plate by  the  appellants  are  used  in  various  post  mix  vending
machines installed at different  locations  by  the  customers.  The  water,
before it is mixed with the soft drink concentrate, is passed  through  this
WPFS and thereafter, this goes in the post  mix  vending  machine  where  it
gets mixed with the soft drink concentrate and thereafter, flows out of  the
vending machines as soft drink. Various items imported by PDL  and  sold  to
their customers can be mounted on a wall, near the water supply  point,  and
connected to get the desired quality of water. However  only  to  avoid  the
inconvenience to the customers and avoid damage to the plaster on  the  wall
these are mounted on a base frame and interconnected  by  simple  method  of
tightening nuts.  The customer is to simply place or affix  the  base  frame
near the water supply point and connect the WPFS  to  the  tap  to  get  the
desired quality of water.  This is akin to fixing  a  water  filter  on  the
Kitchen Wall near the tap.

The aforesaid explanation was not accepted  by  the  Adjudicating  Authority
which passed  Order-in-Original  dated  30.11.1999  thereby  confirming  the
demand raised in the show cause notice which was in the sum of Rs.6,04,624/-
 and a penalty was also imposed on the appellant.   Appellant  preferred  an
appeal to the Commissioner (Appeals) against the aforesaid order which  was,
however, dismissed by  the  Commissioner  on  28.02.2002.   This  order  was
challenged by the appellant before Custom Excise and Service  Tax  Appellate
Tribunal (CESTAT).  CESTAT has also dismissed the appeal of  the  appellant.
Still not satisfied with the outcome, present appeal  is  preferred  by  the
appellant under Section 35L(b) of the Central Excise Act,  1944  questioning
the correctness of the order passed by the Tribunal.

As is clear from the aforesaid narration of the  facts,  the  appellant  has
lost before all the fora below who have concurrently held that the  activity
undertaken by the appellant amounts to 'manufacture'.

Dubbing the aforesaid decision of the Authorities  below  as  erroneous,  it
was argued that each WPFS used by the appellant independently  fulfills  the
function described in Heading 8421. The appellant only undertakes  job  work
of mounting the imported WPFS on base frame which can also be undertaken  by
the customers at their end.  It was pleaded  that  interconnection  done  by
the  appellant  merely  facilitates  use  of  filteration  system   by   the
customers, otherwise, WPFS retains  the  same  characteristics  as  that  of
various items which have been imported by PDL and, therefore,  there  is  no
change in the characteristics of various imported items under Heading  8421.
 Our attention was drawn to the definition  of  'manufacture'  contained  in
Section 2(f) of the Central Excise Act, 1944  as  well  as  recent  judgment
dated 18.03.2015 in Civil Appeal No.8958 of 2003 rendered by this  Court  in
the case of M/s Satnam Overseas Ltd. v. Commissioner of Central Excise,  New
Delhi[1]  as  also  in  the  case  of  Servo-Med  Industries  Pvt.  Ltd.  v.
Commissioner of Central Excise,  Mumbai[2].   It  was  submitted  that  this
Court considered various earlier judgments and  culled  down  the  principle
that a duty of excise is levied  on  the  manufacture  of  excisable  goods.
'Excisable goods' brings in the concept of goods that are  marketable,  i.e.
goods capable of being sold in the market.  On the other  hand,  manufacture
is distinct from saleability, which takes place on the  application  of  one
or more processes.  This Court clarified that each process  may  lead  to  a
change in the goods, but  every  change  does  not  amount  to  manufacture.
There must  be  something  more  namely  transformation  by  which  new  and
different article emerges which has distinctive name, character or use.

We may remark that learned  counsel  for  the  appellant  may  have  rightly
stated the proposition of law predicated on  the  aforesaid  judgments.   In
fact, we find that the Tribunal was conscious of this  very  principle  and,
therefore, the entire  inquiry  surrounded  the  issue  as  to  whether  new
product, different from earlier  one  had  come  into  existence  after  the
process that was undertaken by the appellant.

The Tribunal has recorded  the  finding  that  PDL  supplied  the  following
materials to the appellant:
(i)   Filter Housing Cartridges
(ii)  U.V. Units
(iii) Timer
(iv)  Mounting Plate & Screws
      (v)   Tubings and Fittings
             The  appellants  then  make  the  following  types   of   Water
Purification & Filteration System (WPFS):
      (i)   WPFS with Dual Cartridges,
      (ii)  WPFS with Single Cartridge,
      (iii) WPFS with Single Cartridge & Electronic Control Unit.

      It is  also  pointed  out  that  Filter  Housing  and  Cartridges  are
imported by PDL through M/s Cuno  Asia  Pte  Ltd,  Singapore  and  UV  based
Filteration and Purification unit  from  Rathi  Brothers/  IWT  Poona.   The
choice of cartridge depends upon the basis  of  filteration,  the  operating
conditions and the customer's ability  to  afford  the  particular  type  of
cartridge, etc.  The appellants undertake the  job  of  assembling  all  the
items received from M/s. Perfect Drug Ltd. on a base plate and  thus  brings
into existence a new and commercially different  commodity  known  as  Water
Purification & Filteration System.

It is on this basis, a finding of fact  is  arrived  at  by  all  the  three
Authorities that  the  activity  undertaken  by  the  appellant  amounts  to
“manufacture” within the meaning of Section 2(f) of the Central Excise  Act,
1944, since the end result of the process or activity resulted  in  new  and
different commercial product.  We, thus, are of  the  opinion  that  on  the
basis of the aforesaid findings which are concurrent  findings  of  all  the
Courts below, the correct legal principle has been applied.

Accordingly, no merit is found in these appeals,  which  we  hereby  dismiss
with cost.


                             .............................................J.
                                                                (A.K. SIKRI)


                             .............................................J.
                                                               (N.V. RAMANA)

NEW DELHI;
JULY 29, 2015.

-----------------------
[1]   2015-TIOL-66-SC-CX
[2]   2015 (319) E.L.T. 578 (S.C.)