2013 (11) TMI 640

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..... I Act expressly provides for publishing of rules and regulations held by it or under its control or used by its employees. Therefore, since such documents are to be published, there is no reason why such documents cannot be put on its website. The Commission therefore directs the respondent to put on its website the Service Tax Audit Manual, 2011. Insofar as the HSN is concerned it is a document w .....

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..... ion of Section 4(1)(b) of RTI Act, 2005 which requires every public authority shall publish within 120 days from the enactment of this Act, the rules, regulations, instructions, manuals and records, held by it or under its control or used by its employees for discharging its function. He also invited the attention to Section 4(2) of RTI Act, 2005 which states that it shall be a constant endeavour .....

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..... on the website is only available to persons having the protected password. For the HSN document, the respondent submits that it is pertaining to the World Customs Organization; officers of the department during their job need to refer to various other allied Acts including provisions of various other departments and hence asking the respondent to put each and every Act on the website is practical .....

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