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TMI Blog2018 (1) TMI 271X X X X Extracts X X X X X X X X Extracts X X X X ..... f 2017 in S. T. Appeal No. 51854 & 51861 of 2017 - Final Order Nos.50010-50011/2018 - Dated:- 2-1-2018 - Dr. Satish Chandra, President And Mr. B. Ravichandran, Member (Technical) Sh.Krishan Garg, C. A. for the Appellant Sh. Sanjay Jain, AR for the Respondent ORDER Per: (Dr.) Satish Chandra: In both the appeals the delay is condoned for the reasons mentioned in the CoD. Appeals are admitted. 2. With the consent of both the parties, we heard the appeals on merit. 3. Brief facts of the case are that the appellant, Superintendent of Police of various districts in the State of Rajasthan are alleged to have been engaged in providing Security Agency Service covered under Section 65(105)(w) of the Finance Act, 199 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s conferred under Section 46 of the Police Act issued two notifications wherein the charges to be recovered for providing additional police force for the purpose of maintaining public security and law and order have been notified. Notification number 27 (2) Home/Gr.-6/ 84 dated 19.05.2008 which notifies the charges for police arrangement in central government offices/institutions/banks and other organizations, and notification number F.1(K)(16)Gr.-2/05 dated 15.01.2008 which notifies the charges to be recovered on providing/deploying/rendering police force for security purposes. In the notification number dated 19.5.2008, the charges fixed per day are as follows: 1 Constable ₹ 250 per day. 2 Head constable ₹ 300 per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty undertaken is not in the nature of statutory duty, but an activity undertaken for a consideration which is not a statutory fee. We find ourselves unable to agree to this stand taken by the lower authorities. The police department has the mandatory duty to maintain public peace and order. For such duty, which is in the nature of sovereign function, no charges are recoverable from the citizens. In the present case, the police department has recovered fees for deploying additional police personnel on request. However, the statutory functions of the police of the State Govt. make it explicit that such activity, even at request of the other person, is to be carried out only for the purpose of public security or for the maintenance of public p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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