9911796707
TMI Blog2009 (9) TMI 892X X X X Extracts X X X X X X X X Extracts X X X X ..... e, work, develop, administer, manage, control or maintain all types of bridges and other structures works and conveniences pertaining to the bridges including approach road to bridges. During the assessment years under consideration, the assessing officer has opined that the assessee is engaged in the business activities by way of contract work, so he levied the tax. The same was confirmed not only by the first appellate authority but also by the Tribunal. Being aggrieved, the assessee has knocked at the door of this court through the present revisions. In the present revisions, the dispute is between a Government undertaking and a Government Department of U.P. Without going into the merits of the present litigation, it may be mentioned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in a specific case and one from the Ministry of Finance in the Committee. Senior officers only should be nominated so that the Committee would function with status, control and discipline. Undoubtedly, the right to enforce a right in a court of law cannot be effaced. However, it must be remembered that courts are overburdened with a large number of cases. The majority of such cases pertains to Government Department and/or public sector undertakings. As is stated in Chief Conservator of Forests, Govt. of A.P. v. Collector [2003] 3 SCC 472 it was not contemplated by the framers of the Constitution or the Civil Procedure Code that two Departments of a State or Union of India and/or a Department of the Government and a public sector undertakin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fair and honest. Even if the Department/public sector undertaking finds the decision unpalatable, discipline requires that they abide by it. Otherwise the whole purpose of this exercise will be lost and every party against whom the decision is given will claim that they have been wronged and that their rights are affected. This should not be allowed to be done. Further, the apex court also held that it shall be the obligation of every court and every Tribunal where such a dispute is raised hereafter to demand a clearance from the committee in case it has not been so pleaded and in the absence of the clearance, the proceedings would not be proceeded with. The same has been reiterated in the latest decision of the Supreme Court in the case o ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
