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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 ..... from the whole of the duty of excise leviable thereon. It would be relevant, at this stage, to reproduce the entire notification: "Notification No.2/2001-Central Excise. In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (of 1944), read with sub-section (3) of the Additional Duties of Excise (Goods of Special Importance Act, 1957 (58 of 1957) the Central Government being satisfied that it is necessary in the public interest so to do, hereby exempts all goods falling under the First and Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) 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 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 the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation were duly satisfied. With regard to the third condition, which required the petitioner to furnish a certificate issued by the District Magistrate to the effect that that the said goods have been donated for use for the purposes stated in the notification, it directed respondent No.1 to once again decide the application for issuance of certificate by quashing the earlier order. The Court having noted that the Collector 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", chose to remand the matter for examining condition No.3. It would be apt to re produce the relevant observations so also the direction of the 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 provid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gned communication having been issued without considering the notification dated 27.1.2001 in proper perspective, cannot be sustained and as such, is required to be quashed and set aside. 16. For the foregoing reasons, the petition succeeds and is, accordingly, allowed. The impugned communication dated 25.9.2001 issued by the respondent No.1 - Collector is hereby quashed and set aside. The respondent No.1 -Collector shall decide the application of the petitioner for issuance of certificate under condition No.(iii) of the Notification No.2/2001-CE dated 27.1.2001 afresh, keeping in view the observations made hereinabove and after affording an opportunity of hearing to the petitioner. Rule is made absolute accordingly, 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 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the impugned order deserves quashment and the benefit of the concerned notification needs to be made available to the petitioner society. Per contra, learned AGP Mr. Jaimin Gandhi appearing for respondent Nos.1, 2 and 4 has vehemently urged that the Court does not need to interfere in the order impugned as the petitioner failed to adduce any evidence despite having been given various opportunities by the respondent Collector. He further urged that the word 'relief' cannot be looked at in isolation, but relief and rehabilitation, both, if are construed together, the work rendered by the petitioner would not come within the purview of the notification. He urged that the work of counselling and providing 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gard. Although there may not be any necessity to elaborate once again what amounts to relief and rehabilitation, in common parlance these words indicate "respite or aid to the needy" and restoring the normal life. At this stage, we would like to refer to the dictionary meaning of the word 'relief' from the Black's Law Dictionary, which reads : "Relief. Aid or assistance given to those in need, esp., financial aid provided by the state (Cases: Social Security and Public Welfare)" The word 'rehabilitation' as defined in the dictionary also requires reproduction at this stage. 'Rehabilitate' would, as per Webster's Third New International Dictionary, mean "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 obse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... part of work of relief and rehabilitation We, therefore, are of the opinion that no parochial meaning could be attributed to the words "relief and rehabilitation" 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 apt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ised in the affidavit in reply that these documents are clearly indicative of the fact that they are statutorily credited accounts. The petitioner society had received from 1st April 2001 to 31st March 2002, foreign contribution and accordingly form FC-3 which otherwise was required to be submitted to the Home Ministry, is forming part of these documents. Again, the Ledger Accounts for the year 2001-2002 are indicating the purchase of jeep from cash donations received by the Society and they also form part of these documents. Income Tax Return filed for the assessment year 2002-03 further establishes such details. Additional affidavit clearly suggests that these documents have been filed before the Income Tax Department and some of them also before the Home Ministry (Central Government). When the 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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