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2019 (10) TMI 949

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..... s a Governmental Authority as it is involved in the creation of rural infrastructures like Roads in the villages which is a function entrusted to a Panchayat under Article 243W of the Constitution and is established by the Government - The words in relation to is defined in the Oxford Dictionary as to mean in the context of or in connection with . When two activities are directly linked to each other, then they are said to be in connection with or in the context of. The activity of providing manpower like Data Entry Operators, Field Engineers, Diploma Field Engineers, Senior Software Professionals, Software Engineers for IT Cell, Graduate Assistant, Office Assistant, Peon and Watchman are to manage the back end work and managing the .....

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..... 3. The applicant furnishes some facts relevant to the stated activity: a. The applicant states that he is in the business of providing manpower services. Me is providing man power services of Data Entry Operator, Field Engineer, Diploma Field Engineer, Senior Software Professional (Team Leader), Software Engineers for IT Cell, Graduate Assistant, Office Assistant, Peon, Watchmen, etc. to Karnataka Rural Road Development Agency which is under Department of Rural Development and Panchayat Raj Engineering, Government of Karnataka. b. He states that he is providing manpower services to M/s Karnataka Rural Road Development Agency, (KRRDA) throughout Karnataka State for their various locations as per their work orders agai .....

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..... tory or local authority or a Governmental Authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243 W of the Constitution. 4.2 The contract of the applicant is examined and it is seen that the contract is for providing services which does not involve supply of goods and hence is pure services. 4.3 The second issue to be examined is whether the recipient is a Government or local authority or a Governmental Authority. Admittedly the recipient of services i.e. Karnataka Rural Road Development Agency is not Central Government or State Government or a local authority. 4.3.1 T .....

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..... equity or control, to carry out any function entrusted to a Panchayat under article 243G or to a municipality under article 243W of the Constitution. 4.3.5 The objectives of the recipient as available in the website of the recipient arc as under:- To provide state-of-the art technical support to the department in coordination with the technical academic institutions and evolving low cost construction technology using locally available materials to a greater extent. To create the qualitative and sustainable rural infrastructures within the time bound manner which meets the needs of the end users and delivers value to money invested. To produce the knowledgeable and experienced filed engineers th .....

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..... nd farm forestry, (vii) Minor forest produce, (viii) Small scale industries, including food processing industries. (ix) Khadi, village and cottage industries, (x) Rural housing, (xi) Drinking water, (xii) Fuel and fodder. (xiii) Roads, culverts, bridges, ferries, waterways and other means of communication, (xiv) Rural electrification, including distribution of electricity, (xv) Non-conventional energy sources, (xvi) Poverty alleviation programme, (xvii) Education, including primary and secondary schools, (xviii) Technical training and vocational education, (xix) Adult and non-formal educati .....

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..... The activity of providing manpower like Data Entry Operators, Field Engineers, Diploma Field Engineers, Senior Software Professionals, Software Engineers for IT Cell, Graduate Assistant, Office Assistant, Peon and Watchman are to manage the back end work and managing the offices of the KRRDA and hence are not involved directly in the activity of maintaining or construction of roads. This activity is not directly connected to the work entrusted to a Panchayat under Article 243G of the Constitution, is only for a support service which is not project specific and hence cannot be considered to be by way of an activity in relation to a function entrusted . 5. In view of the above, the contract of the applicant with KRRDA cannot be cov .....

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