Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

Home Case Index All Cases Indian Laws Indian Laws + SC Indian Laws - 1994 (4) TMI SC This

  • Login
  • Referred In
  • Summary

Forgot password       New User/ Regiser

⇒ Register to get Live Demo



 

1994 (4) TMI 384 - SC - Indian Laws

Issues:
1. Conflict between the views of different benches regarding the power of the detaining authority to revoke detention orders under the COFEPOSA Act.
2. Conflict regarding the levy of vend fee on industrial alcohol prior to and after a specific date.

Issue 1:
In the judgment, two conflicting views emerged from different benches regarding the power of the detaining authority to revoke detention orders under the COFEPOSA Act. One view, as held in previous cases, stated that the detaining authority has the power to revoke the detention order by virtue of Section 21 of the General Clauses Act read with Section 11 of the COFEPOSA Act. This power of revocation was considered to be independent of the power conferred on the appropriate Government under Section 8(f) after the advisory board's opinion. However, another bench took a contrary view, stating that an order of detention made by a specially empowered officer automatically acquires "deemed approval" of the State or Central Government, and hence representation can only be made to the State or Central Government, not the officer making the detention order. Due to this conflict, the matter was referred to a larger bench for resolution.

Issue 2:
The second issue in the judgment pertains to a conflict regarding the levy of vend fee on industrial alcohol before and after a specific date. The judgment highlighted conflicting decisions on the legality of the vend fee levied on industrial alcohol. One bench held that the levy of vend fee prior to a certain date would be valid and recoverable, while another bench declared the levy unconstitutional only from a specific date. The conflicting views on the retrospective application of the judgment necessitated a resolution by an appropriate bench to ensure uniformity in the interpretation and application of the law.

In conclusion, the judgment addressed significant conflicts in legal interpretations related to the revocation of detention orders under the COFEPOSA Act and the levy of vend fee on industrial alcohol. The need for a larger bench to resolve these conflicts was emphasized to ensure consistency and clarity in legal principles and applications.

 

 

 

 

Quick Updates:Latest Updates