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TMI Blog2013 (11) TMI 510X X X X Extracts X X X X X X X X Extracts X X X X ..... he first applicant. 2. Proceedings were initiated for recovering service tax due on account of providing the taxable 'renting of immovable property service' during the period 1.6.2007 to 31.12.2008. Railway property within the territorial limits of Ajmer, North Western Railways local jurisdiction was rented to several tenants. The rents received there from were considered by Revenue to be the taxable value received for having provided the specified taxable service. No ST-3 returns were filed nor any service tax remitted. Hence the Show Cause Notice dated 29.1.2010 was issued. The Show Cause Notice was addressed to the Divisional Railway Manager, North Western Railway, Ajmer. Thereafter the entire correspondence and adjudication process pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is clear and beyond disputation that suits or proceedings against the State can be pursued only in the name of the Union of India or the concerned State, as the case may be. It is axiomatic that neither the Secretary to the Government; the Railway Board nor as has been done in the present case, the Divisional Railway Manager, Ajmer Division may in law and per se represent the Indian Railways or the Union of India, in the absence of the Central Government being arrayed as a party. A decree passed against the Divisional Railway Manager cannot be executed against the Union of India nor can a decree or award passed against the Divisional Railway Manager be satisfied by drawals from the Consolidated Fund of India. The provisions of Chapter II, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stic persons specifying as to how they can sue or be sued. In giving description of a party it will be useful to remember the distinction between misdescription or misnomer of a party and misjoinder or non-joinder of a party suing or being sued. In the case of misdescription of a party, the court may at any stage of the suit/proceedings permit correction of the cause title so that party before the Court is correctly described; however a misdescription of a party will not be fatal to the maintainability of the suit/proceedings. Though Rule 9 of Order I of C. P.C. mandates that no suit shall be defeated by reason of the misjoinder or non-joinder of parties, it is important to notice that the proviso thereto clarifies that nothing in that Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y court or Tribunal. We make it clear that this principle does not apply to a case where an official of the Government acts as a statutory authority and sues or pursues further proceeding in its name because in that event, it will not be as suit or proceeding for or on behalf of a State/Union of India but by the statutory authority as such. (emphasis added) 7. In view of the clear principles and binding precedents in this area, the adjudication order as confirmed by the order of the Commissioner (Appeals) in this case, (in circumstances where the Union of India, Ministry of Railways represented by the authorised designated authority was not arrayed as a party to the assessment proceedings) are incompetent and consequently the adjudicated l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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