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TMI Blog2014 (4) TMI 984X X X X Extracts X X X X X X X X Extracts X X X X ..... itation" particularly keeping in mind the facts and circumstances existed at the relevant time in the district causing devastating effect everywhere. In our candid opinion, respondent has not examined the very aspect of ' relief at all and whether the work rendered could fall under the purview of the term ' relief, but simply denied the benefit by holding that such work of the petitioner cannot be termed as work of "reconstruction and rehabilitation". Respondent by not examining and thereby impliedly not accepting the services rendered by the petitioner society as work of relief for the purpose rehabilitation at the time when the entire district Kutch was severely affected by the fury of earthquake has not appreciated true construction of these words. We in terms, therefore, on the basis of the above discussion hold that the relief of free legal aid and counselling provided by the petitioner to various victims of earthquake and making them aware of the various packages made available by the Government and guiding them aptly so also advising them suitably on legal issues would be squarely covered under the words "relief and rehabilitation". Resultantly, it is to be held t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onations, for the relief and rehabilitation of the people affected by the earthquake in the State of Gujarat from the whole of the duty of excise leviable thereon under both the above mentioned Acts, subject to the following conditions, namely: (i) that it is certified by the manufacturer of such goods on the relevant clearance documents that the goods are intended to be donated for the relief and rehabilitation of the people affected by the earthquake in the said State without making any charge therefor, (ii) that the goods are sent directly from the factory of the manufacturer or warehouse to the Central Government, the Government of Gujarat, or as the case may be, the relief agencies of the Central Government, the Government of Gujarat, or as the case may be, the relief agencies of the Central Government, the Government of Gujarat including the relief agencies duly approved by the Government and (iii) that the manufacturer produces before the jurisdictional Deputy Commissioner or the Assistant Commissioner of Central Excise, as the case may be, within three months from the date of removal of the goods or within such extended period as the said o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court for the purpose of appreciating the controversy in the instant petition: '..... The third condition requires the petitioner to furnish a certificate issued by the District Magistrate to the effect that the said goods have been donated for use for the purposes stated in the notification dated 27.1.2001. The respondent No.1 Collector District Magistrate has turned down the request on the ground that the petitioner is engaged in the relief work of providing free legal aid and counselling to the earthquake affected persons which cannot be considered to be rehabilitation and reconstruction work . However, it appears that the Collector has lost sight of the fact that the expression used in the notification dated 27.1.2001 is relief and rehabilitation and not rehabilitation and reconstruction . The language employed in the notification is goods donated or purchased out of cash donations, for the relief and rehabilitation of the people affected by the earthquake in the State of Gujarat from the whole of the duty of excise leviable thereon . On a perusal of the impugned communication it appears that the Collector has not applied his mind to the aspect as to whether the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with no order as to costs.' In essence, respondent Collector was directed to examine the aspects of purchase of both the vehicles out of cash donation as also whether their use was for relief and rehabilitation work of victims of earthquake at District Kutch as claimed by the petitioner. Pursuant to such direction of the Court, hearing had been fixed by the Collector on different dates, i.e. 9.11.2011, 23.11.2011, 30.11.2011, 7.5.2012 and 4.6.2012. On 7th May 2012 and on 4th June 2012, the petitioner was directed to remain personally present when no documentary evidences for substantiating the claim had been put forth by the petitioner. It can be noticed that on 3rd September 2012, respondent No.1 passed order denying issuance of the utilization certificate for getting exemption from payment of excise duty in respect of both the vehicles. We also notice that the rejection of the request has come on the ground that the work undertaken by the petitioner was not that of rehabilitation and reconstruction and therefore, no exemption from payment of excise duty could be made available to both the vehicles purchased by the petitioner. Therefore, the present petition. Learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roviding legal aid to the victims surely cannot be termed as work of 'relief and rehabilitation'. Moreover, when nothing was on record to indicate that such purchase of vehicles was by cash donation as is the requirement of the notification, respondent No.1 Collector committed no error in rejecting the request for certification. Learned counsel Ms. Sejal Mandavia appearing for respondent No.3 has also forcefully argued on the same line as that of learned AGP. She urged, therefore, that the benefits cannot be made available to the petitioner-society. Upon thus hearing both sides and on close perusal of the materials on record, at the outset, we need to specifically make a mention of the fact that directions issued by this Court in the earlier petition to the District Magistrate is to consider the application of the petitioner for issuance of the certificate keeping in view the observations made in the order passed by this Court after affording the opportunity to the petitioner herein. The Court in terms held that the Collector disregarded the fact that the expression used in the notification dated 27th January 2001 was relief and rehabilitation and not rehabilitatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an to put on a proper basis, or into a previous good state; restore (as something damaged or decayed) to a state of efficiency and good management; to restore to a condition of health or normal activity by a process of medical rehabilitation .... Apex Court in case of Collector of 24 Parganas v. Lalit Mohan Mullick [1986] 2 SCC 138, has referred to Collins Dictionary of the English Language to refer the word 'rehabilitate' and observed as under: '13. In Collins Dictionary of the English Language, the meaning for the word 'rehabilitate' is given as to help a person (who is physically or mentally disabled or has just been released from prison) to readapt to society or a new job as by vocational guidance, retraining or thereby . By rehabilitation what is meant is not to provide shelter alone. The real purpose of rehabilitation can be achieved only if those who are sought to be rehabilitated are provided with shelter, food and other necessary amenities of life. It would be too much to contend, much less to accept, that providing medical facilities would not come within the concept of the word 'rehabilitation'. No detailed discussio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct Kutch was severely affected by the fury of earthquake has not appreciated true construction of these words. We in terms, therefore, on the basis of the above discussion hold that the relief of free legal aid and counselling provided by the petitioner to various victims of earthquake and making them aware of the various packages made available by the Government and guiding them aptly so also advising them suitably on legal issues would be squarely covered under the words relief and rehabilitation . Resultantly, it is to be held that misreading of the notification is evident once again. To say that the work of petitioner did not include the work of rehabilitation and reconstruction, despite those words having been absent in the notification, respondent No.1 when has chosen to reiterate those very words, we do not see any reason to uphold the contention of the respondents of accepting such interpretation which is ex facie untenable. With regard to the issue of purchase of such vehicles by cash donation, it is admitted by learned Senior Counsel Mr. Mehta that the petitioner could not participate in the proceedings of hearing undertaken by respondent No.1 nor could documentary ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e veracity of the same is not in doubt and the purchase of vehicles from cash donation has been clearly reflected and established, we are satisfied ourselves that they are in consonance with the requirement of the notification for the purchase of vehicles from cash donations received by the Society and therefore, both the conditions of purchase of such vehicles out of cash donations and use of such vehicles for the relief and rehabilitation of the people affected by earthquake in the State of Gujarat have been duly satisfied by the petitioner entitling the petitioner society to get the benefit of the exemption of notification in payment of excise duty particularly when use of vehicles is duly certified for the work of petitioner at Kutch only requirement was to satisfy the third condition which according to us get duly fulfilled. Therefore, the order impugned of respondent No.1 needs quashment and hence is quashed with a further direction to respondent No.1 to grant 'utilization certificate' for the purpose of granting exemption from payment of central exercise in receipt of this order. Accordingly, the petition succeeds. Rule is made absolute to the extent above with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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