9911796707
TMI Blog1988 (6) TMI 283X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. Briefly stated the controversy centres around the fact whether in arriving at average production of sugar during the corresponding period (May to Sept.) of the preceding three sugar years. The period during which no production of sugar has taken place in any of the preceding three years is to be ignored or not. In other words, for example with reference to Notification No. 132/82 if there has been no production of sugar during the period May-Sept., 1979 and there has been a production during May-Sept., 1980 1981 the average production has to be calculated by adding the production of the later two years and dividing it by 2 or dividing it by 3 or to take another extreme example in the aforesaid case itself if there had been no product ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... consideration here namely 132/82, dated 21-4-1982 came up for decision of the Tribunal. There is no dispute that the Notifications 132/82 and 135/83 are more or less identically worded and their interpretation would be alike on this question. 6. In order to appreciate the controversy, it is appropriate to extract the relevant portions of the three notifications. Relevant portions of the Notification 146/74 are as follows :- Notfn. 146/74, dated 12-10-1974 :- Explanation - In this notification - .. 4. Where production in one or more sugar years among five sugar years was nil, the production in such sugar year or sugar years shall be ignored and the average production shall be the average production of the corresponding p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase of Niphad SSK. A plain reading of the three extracts set out above of three different notifications would make it abundantly clear that in the case of Notification 146/74 if there was no production at all in any sugar year then only it was to be ignored. In other words, if there was no production during the relevant corresponding period but there was some production in the other periods of the sugar year, that sugar year could not be taken out of calculation for the purpose of arriving at the average production in the case of Notification 146/74. This position, however, does not remain valid in respect of subsequent notifications namely 133/82 and 135/83 where if there was nil production in the relevant period of a sugar year, that peri ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
