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TMI Blog2022 (12) TMI 1336X X X X Extracts X X X X X X X X Extracts X X X X ..... 6, 1150, 1287, 5053, 279, 424, 11064, 11069, 11737, 17259, 811, 1155 & 1281 of 2022 AND W.P.(MD) Nos.14918, 14937, 5158, 14919 & 14938 of 2018 AND W.P. (MD) Nos.14855, 15134, 15152, 16034, 16045, 16060, 18353, 18948, 18958, 19517, 18954, 13912, 13915, 13925, 13929, 13932, 13920, 13935, 13934, 13940, 15302 & 18540 of 2020 AND W.P. (MD) Nos.20076, 7243, 9210, 9213, 9216, 9218, 9220, 1783, 2630, 2635, 2637, 3682, 6222, 6228, 6229, 6630, 6234, 6238, 1087, 1119, 1145, 1092, 1100, 1112, 1130, 1633, 1671, 14686, 14687, 20823, 22019, 16495, 16986, 10520, 4777, 1088, 20111, 17364, 3672, 10647, 10649, 11051, 9647, 10480, 1867, 5023, 13188, 14366, 16055, 17923, 21648, 21649, 21650, 21651, 22811, 22812, 22813, 22814, 22974, 22975, 23020 & 23035 of 2021 AND W.P. (MD) Nos.5225, 15108, 15109, 14734, 13121, 12757, 1392, 4357, 4350, 3136, 5108, 12877, 11792, 12562, 7386, 7538, 7767, 1391, 5326, 5327, 5328, 5329, 5330, 5331, 5332, 6597, 8852, 8853, 9216, 5457, 5458, 5459, 5460, 3675, 2087, 11277, 6274, 6275, 5584, 2127, 2152, 2153, 4295, 4296, 5753, 9142 & 1040 of 2022 & W.M.P.Nos.1485, 20616, 20617, 34642, 34652, 39959, 22172, 22173 & 37850 of 2018 AND W.M.P.Nos.24576, 24577, 24578, 20370, 20373, 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... For the R1 & R2 : M/s.R.Hemalatha Senior Standing Counsel For the R3 : Mr.V.Ravi Special Government Pleader COMMON ORDER S.VAIDYANATHAN, J. And C.SARAVANAN, J. By this common, all these 226 Writ Petitions are being disposed of. These Writ Petitions are categorized as follows:- Table No : 1 Challenge to Notification No.6/2015-ST, dated 01.03.2015 Sl. No. W.P.No. 1 W.P.No.21170 of 2019 2 W.P.No.26523 of 2019 3 W.P.No.26779 of 2019 4 W.P.No.28039 of 2019 5 W.P.No.28046 of 2019 6 W.P.No.28043 of 2019 7 W.P.No.28042 of 2019 8 W.P.No.28930 of 2019 9 W.P.No.28937 of 2019 10 W.P.No.9114 of 2020 11 W.P.No.816 of 2022 12 W.P.No.1150 of 2022 13 W.P.No.1287 of 2022 14 W.P.No.5053 of 2022 15 W.P.(MD) No.5225 of 2022 16 W.P.(MD) No.20076 of 2021 17 W.P.(MD) No.15108 of 2022 18 W.P.(MD) No.15109 of 2022 19 W.P.No.18424 of 2020 20 W.P.(MD) No.14734 of 2022 21 W.P.(MD) No.13121 of 2022 22 W.P.(MD) No.12757 of 2022 23 W.P.No.8213 of 2021 24 W.P.No.8453 of 2021 25 W.P.No.8874 of 2021 26 W.P.No.9077 of 2021 27 W.P.No.10399 of 2021 28 W.P.No.14451 of 2021 29 W.P.No.16714 of 2021 30 W.P.(MD) No.1392 of 2022 31 W.P.(MD) No.4357 of 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 179 of 2021 115 W.P.(MD) No.14855 of 2020 116 W.P.No.9084 of 2021 Table No : 2 Challenge to Show Cause Notice / Notice Sl. No. W.P.No. Date of SCN / Not. No. of Show Cause Notice 1 W.P.No.18810 of 2018 * 04.12.2017 C.No.IV/06/31/2017 - HPU 2 W.P.No.811 of 2022 20.10.2021 SCN.No.05/2021-ST 3 W.P.No.1155 of 2022 18.10.2021 SCN.No.13/2021-ST 4 W.P.No.1281 of 2022 20.10.2021 SCN.No.40/2021-ST 5 W.P.No.8217 of 2021 28.12.2020 SCN.No.57/2020-ST 6 W.P.No.8452 of 2021 24.12.2020 SCN.No.09/2020-ST 7 W.P.No.8879 of 2021 28.12.2020 SCN.No.12/2020-ST 8 W.P.No.9074 of 2021 # 24.12.2020 SCN.No.01/2020-ST 9 W.P.No.10398 of 2021 28.12.2020 SCN.No.10/2020-ST 10 W.P.No.14585 of 2021 28.12.2020 SCN.No.11/2020-ST 11 W.P.(MD) No.14918 of 2018 04.06.2018 SCN.No.13/2018-ST 12 W.P.(MD) No.14937 of 2018 04.06.2018 SCN.No.16/2018-ST 13 W.P.No.7172 of 2021 22.12.2020 SCN.No.04/2020-ST 14 W.P.No.7183 of 2021 23.12.2020 SCN.No.46/2020-ST 15 W.P.No.7325 of 2021 23.12.2020 SCN.No.10/2020-ST 16 W.P.No.7648 of 2021 23.12.2020 SCN.No.47/2020-ST 17 W.P.No.7679 of 2021 24.12.2020 SCN.No.06/2020-ST 18 W.P.No.279 of 2022 18.10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Table No : 4 Challenge to Notification No.6, dated 01.03.2015 & to Show Cause Notice / Notice Sl. No. W.P.No. Date of SCN / Not. No. of Show Cause Notice 1 W.P.No.4644 of 2019 04.06.2018 SCN.No.19/2018-ST 2 W.P.No.12149 of 2019 06.06.2018 SCN.No.05/2018-ST 3 W.P. (MD) No.5584 of 2022 21.12.2020 SCN.No.27/2022-ST 4 W.P. (MD) No.10647 of 2021 28.04.2021 SCN.No.11/2021-ST 5 W.P. (MD) No.10649 of 2021 20.04.2021 SCN.No.10/2021-ST 6 W.P. (MD) No.11051 of 2021 23.04.2021 SCN.No.02/2021-ST 7 W.P. (MD) No.2127 of 2022 31.12.2020 C.No.V/15/34/2019-ST 8 W.P. (MD) No.2152 of 2022 24.12.2020 SCN.No.15/2020-ST 9 W.P. (MD) No.2153 of 2022 24.12.2020 SCN.No.09/2020-ST 10 W.P. (MD) No.4295 of 2022 29.12.2020 SCN.No.129/2020-ST 11 W.P. (MD) No.4296 of 2022 21.12.2020 SCN.No.18/2020-ST 12 W.P. (MD) No.9647 of 2021 20.04.2021 SCN.No.11/2021-ST 13 W.P. (MD) No.10480 of 2021 17.07.2020 SCN.No.04/2020-ST 14 W.P. (MD) No.5753 of 2022 01.03.2022 SCN.No.05/2022-ST 15 W.P. (MD) No.9142 of 2022 30.12.2020 SCN.No.14/JC/ST/2020 16 W.P. (MD) No.1867 of 2021 30.12.2020 SCN.No.106/2020-ST 17 W.P. (MD) No.5023 of 2021 29.12.2020 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1.2020 O.I.O.No.19/2020-ST 17 W.P. (MD) No.20111 of 2021 01.10.2021 O.I.O.No.21/2021-ST 18 W.P. (MD) No.15302 of 2020 28.05.2020 O.I.O.No.05/2020-ST Table No : 6 Challenge to Letter Sl. No. W.P.No. Date of Letter Reference No. 1 W.P.No.14107 of 2019 04.04.2019 Ko.Ka./Service Tax /Ko.No.63/2017 2 W.P.(MD) No.5158 of 2018 11.01.2018 1610/BA/2017 Table No : 7 For Writ of Mandamus Sl. No. W.P.No. Prayer 1 W.P.(MD) No.14919 of 2018 For a direction to the first respondent Assistant Commissioner to recover the dues said to be payable by the petitioner from the second respondent Executive Engineer, Public Works Department by issuing recovery notice in terms of Section 87(b)(i) of the Finance Act, 1994. 2 W.P.(MD) No.14938 of 2018 In some of the Writ Petitions, apart from the challenge to the Notification No.6/2015-ST dated 01.03.2015, Show Cause Notices / Notices, Orders-in-Original, Letter / Communications, the respective petitioners have also sought for the following reliefs:- i. For a consequential direction to not only grant exemption to the petitioners from paying the service tax for the work contract service other than those which are comme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o clause 44 of section 65 B of the said Act; 3. The above Entry 12(a), (c) & (f) in Mega Exemption Notification No.25/2012-Service Tax, dated 20.06.2012 was omitted by the impugned Notification No.6/2015-Service Tax, dated 01.03.2015. In view of the above, the service provided by the respective petitioners became liable to tax. 4. By subsequent Notification No.9/2016-Service Tax, dated 01.03.2016, Entry 12A was inserted after Entry 12 to Notification No.25/2012-Service Tax, dated 20.06.2012, with effect from 1st March, 2016. Entry 12A reads as under:- 12A. Services provided to the Government, a local authority or a governmental authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of - (a) a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession; (b) a structure meant predominantly for use as (i) an educational, (ii) a clinical, or (iii) an art or cultural establishment; or (c) a residential complex predominantly meant for self-use or the use of their employees or other persons specified in the E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 01.2017 bearing reference File No.52(1)/2017/PCD/AB/67, has clarified that no service tax was payable for the services rendered upto 31.03.2020 and therefore, Puducherry Central Division will not reimburse the service tax paid by the contractors to the Central Board of Excise and Customs (CBEC) and that the contractors who are working under the Puducherry Central Division who generally executes work in respect of Education and Clinical need not pay service tax. However, the contractors were directed to continue to update / file the necessary Forms or Returns with Central Board of Excise and Customs (CBEC) as was required. Operative portion of the above Notice dated 11.01.2017 reads as under:- It is hereby brought to the notice of all concerned that as per M/o Finance Order no F.No.334/8/2016-TRU dated February 29th, 2016, exemption for services provided to the Government, a local authority or a governmental authority by way of construction of a civil structure or any other original works meant for use as an educational, clinical, art or cultural establishment or residential complex which was withdrawn in the year 2015-16 has since been restored and the exemption will be available ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... industrial gases bottling units, mineral water and sand beneficiation units. But the Commissioner of Industries had also directed the cancellation of the temporary/final eligibility certificates issued to such industries with effect from 30-3-2000 and to inform the units to pay sales tax with effect from 31-3-2000 to the Commercial Tax Department. The cancellation was, therefore, given prospective effect. If DCCT wanted to rely on the circular, it had to give effect to it completely, and indisputably by 31-3-2000 the period of sales tax exemption was over for the appellant." 12. Insofar as the reference to the decision of the Hon'ble Supreme Court in Uniworth Textiles Ltd. case referred to supra, it was observed that there was no mis-utilization. 13. A reference to the decision of the Mumbai Tribunal in Gammon India Ltd. case referred to supra was made to state that the Government would have been aware of withdrawal of exemption under the impugned Notification No.6/2015-Service Tax, dated 01.03.2015 and therefore, even though it was incumbent on the part of the petitioners to have obtained Registration, it was incumbent on the part of the Service Tax Department to ensure that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the Government has not taken into account all the relevant factors while issuing the impugned notifications reducing the exemption to 25% for the aforesaid period. We may state that the Government has failed to discharge its statutory obligation while issuing the impugned notifications. Justifications offered, to say the least, is far too naive to be accepted. The reason set out does not carry the case of the State Government further at all. 12. However, Ms Nisha Bagchi sought to distinguish the different notifications by stating that different notifications issued subsequently are in respect of different commodities and it is always open to the Government to change its policy. Undoubtedly it is so, but those factors per se would not discharge the burden of the Government in establishing as to what public interest governed the Government in reducing the extent of exemption. 13. We have already held that the Government has failed to discharge that burden. In the result, we have no hesitation in quashing the amended notifications which are applicable for the period from 30-12-1986 to 10-9-1987 reducing the extent of exemption. The notification issued earlier on 10-9- 1982 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... public interest in forcing the petitioner to pay tax, there is no material to substantiate that the public interest had changed in 2015. It is submitted that merely because the Government wants to broaden the tax payers ipso facto would not mean that the public interest was being served by withdrawing the exemption in Mega Exemption Notification No.25/2012- Service Tax, dated 20.06.2012 vide impugned Notification No.6/2015- Service Tax, dated 01.03.2015. 22. It is submitted that the legislature has intended to levy service tax on these services when Mega Exemption Notification No.25/2012- Service Tax, dated 20.06.2012 was issued and therefore, the withdrawal of exemption is liable to be declared as arbitrary and contrary to Article 14 & 19 of the Constitution of India. 23. Mr.N.Subramaniyan, the learned counsel for the petitioners in W.P.No.1185 of 2018 and others, submitted that the State Government did not comply with the requirements of Rule 14(1) of the Tamil Nadu Transparency in Tenders Rules, 2000. As per Rule 14(1) of the Tamil Nadu Transparency in Tenders Rules, 2000, the tender documents shall clearly indicate the terms on which the tenderers will be required to quote th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of State is to be represented by the President of India or by the Governor of the concerned State, as the case may be. It is also submitted that the Notifications have been issued by the Central Government in exercise of power under Section 93 of the Finance Act, 1994 and therefore, authorization given by the Central Board of Indirect Taxes and Customs (CBIC) authorizing the Commissioner of Central Goods and Service Tax is contrary to the Rules of business. 28. It is submitted that the counter affidavit should have been filed only by the Government of India represented by its Secretary and not by the Board. In any event, there are no records or counter affidavit by the competent authority explaining the reason as to why the exemption granted in Mega Exemption Notification No.25/2012-Service Tax, dated 20.06.2012 was withdrawn. A reference was also made to the decision of the Hon'ble Supreme Court in Shayara Bano Vs. Union of India and others, (2017) 9 SCC 1, wherein, it was held as under:- 62. Article 14 of the Constitution of India is a facet of equality of status and opportunity spoken of in the Preamble to the Constitution. The Article naturally divides itself into tw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... int of view means that decisions should be made by the application of known principles and rules and in general, such decisions should be predictable and the citizen should know where he is. If a decision is taken without any principle or without any rule it is unpredictable and such a decision is the antithesis of a decision taken in accordance with the rule of law. (See Dicey-"Law of the Constitution"-10th Edn., Introduction cx.) "Law has reached its finest moments", stated Douglas, J. in United States v. Wunderlich [United States v. Wunderlich, 1951 SCC OnLine US SC 93 : 96 L Ed 113 : 342 US 98 (1951)] : (SCC OnLine US SC para 9) '9. ... when it has freed man from the unlimited discretion of some ruler.... Where discretion, is absolute, man has always suffered.' It is in this sense that the rule of law may be said to be the sworn enemy of caprice. Discretion, as Lord Mansfield stated it in classic terms inJohn Wilkes [R. v. Wilkes, (1770) 4 Burr 2527 : 98 ER 327], Burr at p. 2539: (ER p. 334) '... means sound discretion guided by law. It must be governed by rule, not by humour : it must not be arbitrary, vague, and fanciful....' " This was in the context of service rules ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the source of all rights and obligations. We may not therefore rely wholly on Dicey's exposition of the rule of law but ever since the Second World War, the rule has come to acquire a positive content in all democratic countries. [See Wade and Phillips: Constitutional Law (6th Edn., pp. 70-73).] The International Commission of Jurists, which has a consultative status under the United Nations, held its Congress in Delhi in 1959 where lawyers, Judges and law teachers representing fifty-three countries affirmed that the rule of law is a dynamic concept which should be employed to safeguard and advance the political and civil rights of the individual in a free society. One of the committees of that Congress emphasised that no law should subject any individual to discriminatory treatment. These principles must vary from country to country depending upon the provisions of its Constitution and indeed upon whether there exists a written Constitution. As it has been said in a lighter vein, to show the supremacy of the Parliament, the charm of the English Constitution is that "it does not exist". Our Constitution exists and must continue to exist. It guarantees equality before law and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e its activist magnitude. Equality is a dynamic concept with many aspects and dimensions and it cannot be "cribbed, cabined and confined" within traditional and doctrinaire limits. From a positivistic point of view, equality is antithetic to arbitrariness. In fact equality and arbitrariness are sworn enemies; one belongs to the rule of law in a republic while the other, to the whim and caprice of an absolute monarch. Where an act is arbitrary, it is implicit in it that it is unequal both according to political logic and constitutional law and is therefore violative of Article 14, and if it effects any matter relating to public employment, it is also violative of Article 16. Articles 14 and 16 strike at arbitrariness in State action and ensure fairness and equality of treatment. They require that State action must be based on valid relevant principles applicable alike to all similarly situate and it must not be guided by any extraneous or irrelevant considerations because that would be denial of equality. Where the operative reason for State action, as distinguished from motive inducing from the antechamber of the mind, is not legitimate and relevant but is extraneous and outside th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be in conformity with Article 14. It must be "right and just and fair" and not arbitrary, fanciful or oppressive; otherwise, it would be no procedure at all and the requirement of Article 21 would not be satisfied." 69. This was further clarified in A.L. Kalra v. Project and Equipment Corpn. [A.L. Kalra v. Project and Equipment Corpn., (1984) 3 SCC 316 : 1984 SCC (L&S) 497], following Royappa [E.P. Royappa v. State of T.N., (1974) 4 SCC 3 : 1974 SCC (L&S) 165] and holding that arbitrariness is a doctrine distinct from discrimination. It was held: (A.L. Kalra case [A.L. Kalra v. Project and Equipment Corpn., (1984) 3 SCC 316 : 1984 SCC (L&S) 497] , SCC p. 328, para 19) "19. ... It thus appears well settled that Article 14 strikes at arbitrariness in executive/administrative action because any action that is arbitrary must necessarily involve the negation of equality. One need not confine the denial of equality to a comparative evaluation between two persons to arrive at a conclusion of discriminatory treatment. An action per se arbitrary itself denies equal of (sic) protection by law. The Constitution Bench pertinently observed in Ajay Hasia case [Ajay Hasia v. Khalid Mujib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... N., (1974) 4 SCC 3 : 1974 SCC (L&S) 165] that this Court laid bare a new dimension of Article 14 and pointed out that that article has highly activist magnitude and it embodies a guarantee against arbitrariness. This Court speaking through one of us (Bhagwati, J.) said: (SCC p. 38, para 85) '85. ... The basic principle which, therefore, informs both Articles 14 and 16 is equality and inhibition against discrimination. Now, what is the content and reach of this great equalising principle? It is a founding faith, to use the words of Bose, J., "a way of life", and it must not be subjected to a narrow pedantic or lexicographic approach. We cannot countenance any attempt to truncate its all-embracing scope and meaning, for to do so would be to violate its activist magnitude. Equality is a dynamic concept with many aspects and dimensions and it cannot be "cribbed, cabined and confined" within traditional and doctrinaire limits. From a positivistic point of view, equality is antithetic to arbitrariness. In fact, equality and arbitrariness are sworn enemies; one belongs to the rule of law in a republic while the other, to the whim and caprice of an absolute monarch. Where an act is arbit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icial formula for determining whether the legislative or executive action in question is arbitrary and therefore constituting denial of equality. If the classification is not reasonable and does not satisfy the two conditions referred to above, the impugned legislative or executive action would plainly be arbitrary and the guarantee of equality under Article 14 would be breached. Wherever therefore there is arbitrariness in State action whether it be of the legislature or of the executive or of an "authority" under Article 12, Article 14 immediately springs into action and strikes down such State action. In fact, the concept of reasonableness and non-arbitrariness pervades the entire constitutional scheme and is a golden thread which runs through the whole of the fabric of the Constitution." (emphasis supplied) 29. M/s.Aparna Nandakumar for Mr.Aditya Reddy and Mr.V.Ravi, Special Government Pleaders for State Government has drawn attention to the decision of the Hon'ble Supreme Court in Union of India and others Vs. Bengal Shrachi Housing Development Limited and another, (2018) 1 SCC 311 : 2017 SCC OnLine SC 1290. A reference was made to the following paragraphs in the above d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant is not required to pay service tax, we are loathe to upset the finding of the learned Single Judge based upon a letter by the appellant to the respondent in which the appellant has expressly stated that it was liable to pay service charges. Having thus clarified the legal position, given the sanction letter of 27-4-2012 and the letter dated 30-4-2012, in which it was made clear that the Union of India alone will bear the service charges, we refuse to exercise our discretion under Article 136 of the Constitution of India in favour of the Union of India. Thus, the impugned Division Bench judgment [Union of India v. Bengal Shrachi Housing Dev. Ltd., 2014 SCC OnLine Cal 18431] is set aside on law, but the appeal fails on the facts of the present case. 30. Opposing the prayer in these Writ Petitions, the learned Mr.Rajnish Pathiyil, learned Senior Central Government Standing Counsel for Central Government submits that promissory estoppel is not applicable when larger public interest is invoked and therefore, a reference was made to the decision of the Hon'ble Supreme Court in Kasinka Trading and Another Vs Union of India and another, (1995) 1 SCC 274, wherein, it was held as un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unequivocal promise to the other party intended to create a legal relationship and that it was acted upon as such by the party to whom the same was made. A notification issued under Section 25 of the Act cannot be said to be holding out of any such unequivocal promise by the Government which was intended to create any legal relationship between the Government and the party drawing benefit flowing from of the said notification. It is, therefore, futile to contend that even if the public interest so demanded and the Central Government was satisfied that the exemption did not require to be extended any further, it could still not withdraw the exemption. 31. A reference was also made to the decision of the Hon'ble Supreme Court in Union of India and others Vs. Unicorn Industries, (2019) 10 SCC 575, wherein, it was held as under:- 15. It could thus be seen that, this Court has clearly held that the doctrine of promissory estoppel cannot be invoked in the abstract and the courts are bound to see all aspects including the objective to be achieved and the public good at large. It has been held that while considering the applicability of the doctrine, the courts have to do equity an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ligation which an assessee is otherwise liable to discharge. In a fiscal statute, an exemption has been held to be a concession granted by the State so that the beneficiaries of such concession are not required to pay the tax or the duty they are otherwise liable to pay under such statute. The beneficiary of a concession has no legally enforceable right against the Government to grant a concession except to enjoy the benefits of the concession during the period of its grant. The right to exemption or concession is a right that can be taken away under the very power in exercise of which the exemption was granted. 33. Another reference was made to the decision of the Hon'ble Supreme Court in Union of India (UOI) and others Vs. Jalyan Udyog and others, (1994) 1 SCC 318, wherein, it was held as under:- 25. We are equally unable to agree that by virtue of the fiction contained in the exemption notification, the ship-owners are being made to pay a higher duty than the statutory duty. By a fortuitous combination of circumstances, it so happens that the value of the ship when it was imported in 1968 as an ocean-going vessel happens to be less than the value of the ship today when it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reby restricting the operation of the exemption notification. Under the General Clauses Act when power is given to the Government to issue notification there is inherent in the same power to amend the same. This is precisely what has happened in the present case. 35. As far as the public interest is concerned, it is submitted that the Court cannot sit in an appeal over the judgment regarding the public interest. A reference was made to the decision of Bombay High Court in Elkays International Vs. Union of India, 1996 SCC OnLine Bom 723, wherein, it was held as under:- 7. The learned Counsel for the Petitioner submitted that the power to grant any exemption or to withdraw or modify the exemption under Section 25 of the Customs Act, 1962 is a power that should have been exercised in the public interest. He submitted that import of pulses was allowed by the Respondents under the OGL (Open General Licence) in the interest of general public under the Import Policy for a span of ten years considering the needs or demands of pulses in the country. Hence, there should have been no sudden change or withdrawal of the said exemption. It is not possible to accede to this contention. It is f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icient to at least prima facie indicate that the exercise was not bona fide, it is not necessary for the Government to establish in each and every matter that the exercise was in the public interest. In our judgment, merely because a wild allegation is made without any foundation in the petition, the Government cannot be called upon to establish that the exercise was in the public interest. In our judgment, on the facts and circumstances of the case, there cannot be any debate that exercise was in the public interest. 39. It is further submitted that there is assumption of public interest. A reference was made to the decision of the Hon'ble Supreme Court in D.P.F.Textiles Ltd. Vs. Union of India, 1997 (92) E.L.T. 28 (S.C.). 40. It is submitted that the Hon'ble Supreme Court in In Re:The Bill To Amend S.20 of the Sea Customs Act, 1878 and S.3 of the Central Excise and Salt Act, 1944, AIR 1963 SC 1760, held that neither the Union nor the State can claim unlimited right as regards the area of taxation. "The right has been hedged in by considerations of respective powers and responsibilities of the Union in relation to the States in relation to citizens or inter se or in rela ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nch of this Court in Union of India and others Vs. M/s.Dindigul Spinners Association, dated 21.01.2022 in W.A.Nos.1552 to 1573 of 2013, wherein, it was held as under:- 10.1.5 The Hon'ble Supreme Court and various High Courts including this Court, after quoting the above passage with approval, has consistently reiterated the above view. The Hon'ble Supreme Court in Swadeshi Cotton Mill Co. Ltd. v. State Industrial Tribunal, AIR 1943 FC 75, held as under:- "31...Our conclusion therefore is that where certain conditions precedent have to be satisfied before a subordinate authority can pass an order, (be it executive or of the character of subordinate legislation), it is not necessary that the satisfaction of those conditions must be recited in the order itself, unless the statute requires it, though, as we have already remarked, it is most desirable that it should be so, for in that case the presumption that the conditions were satisfied would immediately arise and burden would be thrown on the person challenging the fact of satisfaction to show that what is recited is not correct. But even where the recital is not there on the face of the order, the order will not become ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the true state of affairs, to demonstrate the same by letting in cogent and appropriate material and mere assertion however strong, may not be an adequate discharge of such burden. 10.2.6 In any event, the aforesaid reasoning of the learned Judge viz., failure to satisfy the court that there was "sufficient material" with the Central Government for issuance of notification and thus setting aside the impugned notification, is also contrary to the law as to the scope of judicial review, while testing the validity of a subordinate legislation. Adequacy or wisdom of legislative measures be it plenary or subordinate falls within the exclusive domain of the Legislature and its delegate and the courts have adopted "hands off" approach qua economic legislation. The legislature and its delegate are the sole repositories of the power to decide what policy should be pursued in relation to the matters covered by the Act and there is no scope for interference by the Court unless the particular action impugned before it, can be said to be wholly beyond the scope of the delegate or it being inconsistent with any of the provisions of the parent enactment or in violation of any of the limitatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ..It is not for the Court to examine the merits or demerits of such a policy" "16. In our opinion, the aforesaid approach made by the High Court is wholly incorrect and fallacious. The Court cannot sit in judgment over the wisdom of the policy evolved by the legislature and the subordinate regulation-making body. It may be a wise policy which will fully effectuate the purpose of the enactment or it may be lacking in effectiveness and hence calling for revision and improvement. But any drawbacks in the policy incorporated in a rule or regulation will not render it ultra vires and the Court cannot strike it down on the ground that, in its opinion, it is not a wise or prudent policy, but is even a foolish one, and that it will not really serve to effectuate the purposes of the Act. (emphasis supplied) d. Corpn. of the City of Bangalore v. Kesoram Industries and Cotton Mills Ltd. 1989 Supp (2) SCC 753 at page 757 " 9. The court has no jurisdiction to examine the validity of the reasons that goes into the decision or the motive that induced the delegated authority to exercise its powers. No judicial duty is laid on the authority in discharge of the statutory obligations and, ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the legislature never intended to give authority to make such rules)." 47. A further reference was made to the decision of the Madhya Pradesh High Court in MDP Infra (India) Pvt. Ltd. Vs. Commissioner of Customs, C. Ex. & CGST, 2019 SCC OnLine MP 7105 : (2019) 65 GSTR 51, wherein, it was held as under:- 15. As regard to substantial question of law at 'B', the said question in given facts of present also does not arise for consideration. The appellant was under legal obligation to deposit the service tax in respect of the service rendered qua non-exempted service. The contentions that it was beyond the control of the appellant to deposit the service tax on exempted service is misconceived. Evidently, the Notification No. 12/2012 & 25/2012 ceased to exist w.e.f. 1-4-2015. The exemption was revived by notification dated 1-3-2016. But since it was prospective in effect, the appellant was not entitled for any exemption, which the appellant was aware of and with open mind and eyes deposited the service tax due with interest. It was only by virtue of subsequent legislation the notification was made effective from retrospective date with the stipulations that refund can be claimed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upon necessarily and properly pays such taxes/levies/cess, the contractor shall be reimbursed the amount so paid, provided such payments, if any, is not, in the opinion of the Superintending engineer (whose decision shall be final and binding on the contractor) attributable to delay in execution of work within the control of the contractor. 50. We have considered the arguments advanced by the learned counsel for the respective petitioners and the learned counsel for the respective respondents. 51. W.M.P.No.1486 of 2018 in W.P.No.1185 of 2018 (one of this batch of Writ Petitions) was filed for an interim injunction. By an order dated 20.03.2018, W.M.P.No.1486 of 2018 in W.P.No.1185 of 2018 was dismissed by a learned Single Judge of this Court with the following observations:- 9. However, on a reading of the provisions of the Act, it is clear that exemption was granted only to the Government and not to private individuals. As per the provisions, the petitioner has to make payment of the Service tax to the Department and get it reimbursed from the State Government as per the Rules. When there is no exemption granted to private individuals subsequent to the year 2012, interim injun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m injunction. Though on 20.03.2018 writ court directed the respondents to file counter by four weeks, so far, no counter affidavit has been filed. It is open to the parties to seek for an early disposal of the writ petition. 14. Writ Appeal is allowed, accordingly. No Costs. Consequently, the connected Civil Miscellaneous Petition is closed. 53. Following the above judgment, another Division Bench of this Court, in W.P.No.24996 of 2019, granted similar ad-interim injunction vide order 19.09.2019. Rest of petitioners have also secured similar interim orders. 54. Correctness of the impugned Show Cause Notices, impugned Orders-In-Originals, impugned communications/letters/summons etc. issued to the respective petitioners in Table Nos.2, 3, 4, 5 & 6, in the light of the impugned Notification No.6/2015-Service Tax, dated 01.03.2015 cannot decided on merits under Article 226 of the Constitution of India. 55. They would relate to appreciation facts of individual cases and settlement of disputed questions of facts. They are to be decided only by the appropriate Authority under the provisions of the Finance Act, 1994 read with Central Excise Act, 1944 as made applicable to the provisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble Nos.2, 3, 4, 5 & 6, will be relegated to the concerned authority under the Finance Act, 1994 to pass consequential orders. 65. We shall therefore confine our enquiry in these Writ Petitions only to the merits to the challenge to the impugned Notification No.6/2015-Service Tax, dated 01.03.2015. We shall therefore now turn our attention to the challenge to the impugned Notification No.6/2015- Service Tax, dated 01.03.2015. 66. Chapter-V of the Finance Act, 1994 contains the provisions for levy and collection of service tax on services. There was no standalone enactment for levy of service tax all through of its period of existence. Since its introduction, it was under Chapter V of the Finance Act, 1994. 67. The Parliament kept amending Chapter V of the Finance Act, 1994 in the successive Finance Acts and increased the number of services and thus brought several services within the purview of the Service Tax Net. 68. The ostensible reason for bringing more and more services under the service tax net was that they contributed to the Gross Domestic Product (GDP) of the country. 69. Service Tax was chargeable at the rates prescribed under Section 66 of the Finance Act, 1994 on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1994 vide the Finance Act of 2007. Thus, for the period starting from 01.06.2007 to 30.06.2012, the respective petitioners may have been liable to service tax for the services rendered by them in relation to "works contract". 72. In fact, prior to that, a confusion existed in view of levy of service tax on "construction service" vide Finance (No.2) Act, 2004 with effect from 10.09.2004 as in Section 65(105)(zzzza) read with Section 65(25b) & 65(30a) and Section 65(105)(zzzh) read with Section 65(91a) of the Finance Act, 1994 (Chapter V of the Finance Act, 1994). 73. The Hon'ble Supreme Court has clarified the position in its judgment in Kone Elevator India Pvt. Ltd. Vs. State of Tamil Nadu, 2014 (34) S.T.R. 641 (S.C.) : 2014 (304) E.L.T. 161 (S.C.) that the services provided under "works contracts" was liable to service tax only with effect from 01.06.2007. 74. Prior to 01.07.2012, there was a special dispensation under Rule 2A of the Service Tax (Determination of Value) Rules, 2006 inserted vide Notification No.2007-ST dated 22.05.2007 with effect from 01.06.2007 for determination of value of service in the execution of works contract which reads as under:- "2A. Determin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2/2007-ST, dated 22.05.2007 with effect from 01.06.2007 as amended vide Notification No.10/2012-ST, dated 17.03.2012 with effect from 01.04.2012 was however later rescinded vide Notification No.35/2012-ST, dated 20.06.2012 with effect from 01.07.2012 in view major changes brought to the Finance Act, 1994 in the Finance Act, 2012 and in view of the Mega Exemption Notification No.25/2012-ST, dated 20.06.2012 issued by the Government in the exercise of its power under section 93(1) of the Finance Act, 1994. 77. The petitioners were conferred exemption vide Entry 12(a), (c) & (f) to Mega Exemption Notification No.25/2012-ST, dated 20.06.2012. The impugned Notification No.6/2015-Service Tax, dated 01.03.2015 amends Entry 12(a), (c) & (f) to the Mega Exemption Notification No.25/2012-ST, dated 20.06.2012 and thereby withdrew exemption granted to these petitioners and made these petitioners liable to tax once again. We shall refer to the above Notification later again in the course of this order. 78. With effect from 01.07.2012, Section 66B was the charging provision for all "taxable services" provided or agreed to be provided in the "taxable territory by one person" to another person fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ost of consumables such as water, electricity, fuel used in the execution of the works contract; (vi)cost of establishment of the contractor relatable to supply of labour and services; (vii)other similar expenses relatable to supply of labour and services; and (viii)profit earned by the service provider relatable to supply of labour and services. (c)Where value added tax or sales tax has been paid or payable on the actual value of property in goods transferred in the execution of the works contract, then, such value adopted for the purposes of payment of value added tax or sales tax, shall be taken as the value of property in goods transferred in the execution of the said works contract for determination of the value of service portion in the execution of works contract under this clause. (ii)Where the value has not been determined under clause (i), the person liable to pay tax on the service portion involved in the execution of the works contract shall determine the service tax payable in the following manner, namely:- (A) in case of works contracts entered into for execution of original works, service tax shall be payable on forty per cent. of the total amount charged ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 1. - For the purposes of this rule,- (a)"original works" means- (i) all new constructions; (ii)all types of additions and alterations to abandoned or damaged structures on land that are required to make them workable; (iii)erection, commissioning or installation of plant, machinery or equipment or structures, whether pre-fabricated or otherwise; (b)"total amount" means the sum total of the gross amount charged for the works contract and the fair market value of all goods and services supplied in or in relation to the execution of the works contract, whether or not supplied under the same contract or any other contract, after deducting- (i) the amount charged for such goods or services, if any; and (ii)the value added tax or sales tax, if any, levied thereon: Provided that the fair market value of goods and services so supplied may be determined in accordance with the generally accepted accounting principles. Explanation 2.--For the removal of doubts, it is clarified that the provider of taxable service shall not take CENVAT credit of duties or cess paid on any inputs, used in or in relation to the said works contract, under the provisions of CENVAT Credit Rules ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll not include - (i) any activity relating to use of money or its conversion by cash or by any other mode, from one form, currency or denomination, to another form, currency or denomination for which a separate consideration is charged; (ii)any activity carried out, for a consideration, in relation to, or for facilitation of, a transaction in money or actionable claim, including the activity carried out - (a) by a lottery distributor or selling agent on behalf of the State Government, in relation to promotion, marketing, organising, selling of lottery or facilitating in organising lottery of any kind, in any other manner, in accordance with the provisions of the Lotteries (Regulation) Act, 1998; (b)by a foreman of chit fund for conducting or organising a chit in any manner; Explanation 3. - For the purposes of this Chapter, - (a) an unincorporated association or a body of persons, as the case may be, and a member thereof shall be treated as distinct persons; (b) an establishment of a person in the taxable territory and any of his other establishment in a non-taxable territory shall be treated as establishments of distinct persons. Explanation 4. - A person carrying ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g, licensing or in any such manner without transfer of right to use such goods; (g) activities in relation to delivery of goods on hire purchase or any system of payment by instalments; (h) service portion in the execution of a works contract; (i) service portion in an activity wherein goods, being food or any other article of human consumption or any drink (whether or not intoxicating) is supplied in any manner as a part of the activity. (j) assignment by the Government of the right to use the radiofrequency spectrum and subsequent transfers thereof. 85. The expression "taxable service" was defined in Section 65B(51) of the Finance Act, 1994 as services on which service tax is leviable under Section 66B of the Act. 86. Service tax was not payable on those services which are enumerated in the negative list. The services provided by these petitioners were also not in "negative list". 87. The expression "negative list" has been defined in Section 65B(34) of the Finance Act, 1994. Section 66D of the Finance Act, 1994 which enumerates the services in the negative reads as under:- Negative list of services 65B.Interpretations: (34)"negative list" means the services which are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of renting of residential dwelling for use as residence; (n) services by way of- Negative list of services (i) extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount; (ii)inter se sale or purchase of foreign currency amongst banks or authorized dealers of foreign exchange or amongst banks and such dealers; (o) service of transportation of passengers, with or without accompanied belongings, by- (i)....... (ii) railways in a class other than- (A) first class; or (B) an air-conditioned coach; (iii) metro, monorail or tramway, (iv) inland waterways; (v) public transport, other than predominantly for tourism purpose, in a vessel between places located in India; and (vi) metered cabs or auto rickshaws (p) services by way of transportation of goods- (i) by road except the services of- (A) a goods transportation agency;or (B) a courier agency; (ii) ........... (iii) by inland waterways; (q) funeral, burial, crematorium or mortuary services including transportation of the deceased. 88. The services provided by the petitioner are mostly in the nature of "works contract" as defined in Section 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rks meant predominantly for use other than for commerce, industry, or any other business or profession; (b) a historical monument, archaeological site or remains of national importance, archaeological excavation, or antiquity specified under the Ancient Monuments and Archaeological Sites and Remains Act, 1958 (24 of 1958); (c) a structure meant predominantly for use as (i) an educational, (ii) a clinical, or (iii) an art or cultural establishment; (d) canal, dam or other irrigation works; (e) pipeline, conduit or plant for (i) water supply (ii) water treatment, or (iii) sewerage treatment or disposal; or (f) a residential complex predominantly meant for self-use or the use of their employees or other persons specified in the Explanation 1 to clause 44 of section 65 B of the said Act; 94. Mega Exemption Notification No.25/2012-ST, dated 20.06.2012 was however amended vide the impugned Notification No.6/2015-Service Tax, dated 01.03.2015 which resulted in deletion of Sub Clauses (a), (c) & (f) to Entry 12 of the above Mega Exemption Notification No.25/2012-ST dated 20.6.2012. Thus, the activities undertaken by the petitioners were brought outside the exemption. The petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice tax. (B) in relation to service provided or agreed to be provided by a goods transport agency in respect of transportation of goods by road, where the person liable to pay freight is,- (I) any factory registered under or governed by the Factories Act, 1948 (63 of 1948); (II)any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; (III)any co-operative society established by or under any law; (IV)any dealer of excisable goods, who is registered under the Central Excise Act, 1944 (1 of 1944) or the rules made thereunder; (V)any body corporate established, by or under any law; or (VI)any partnership firm whether registered or not under any law including association of persons; any person who pays or is liable to pay freight either himself or through his agent for the transportation of such goods by road in a goods carriage: Provided that when such person is located in a non-taxable territory, the provider of such service shall be liable to pay service tax. (C) in relation to service provided or agreed to be provided by way of sponsorship to anybody corporate or partne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m, whether registered or not, including association of persons, located in the taxable territory to a business entity registered as a body corporate, located in the taxable territory, both the service provider and the service recipient to the extent notified under sub-section (2) of section 68 of the Act, for each respectively. (G) in relation to any taxable service other than online information and database access or retrieval services provided or agreed to be provided by any person which is located in a non-taxable territory and received by any person located in the taxable territory, the recipient of such service; (H) in relation to services provided or agreed to be provided by way of online information and database access or retrieval services, by any person located in a non-taxable territory and received by any person in the taxable territory other than non-assesse online recipient, recipient of such service. (ii)in a case other than sub-clause (i), means the provider of service. Provided that in case of online information and database access or retrieval services provided or agreed to be provided by any person located in a non-taxable territory and received by non-ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice provider may appoint a person in the taxable territory for the purpose of paying service tax and such person shall be liable for paying service tax: Provided also that in case of online information and database access or retrieval services provided or agreed to be provided by any person located in a non-taxable territory and received by any person located in the taxable territory, person receiving such services shall be deemed to be located in the taxable territory if any two of the following non contradictory conditions are satisfied, namely :- (a) the location of address presented by the service recipient via internet is in taxable territory; (b) the credit card or debit card or store value card or charge card or smart card or any other card by which the service recipient settles payment has been issued in the taxable territory; (c) the service recipient"s billing address is in the taxable territory; (d) the internet protocol address of the device used by the service recipient is in the taxable territory; (e) the service recipient"s bank in which the account used for payment is maintained is in the taxable territory; (f) the country code of the subscriber ident ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... racts entered into prior to 01.03.2015 and on which appropriate stamp duty, wherever applicable had been paid prior to such date. It was further made clear that nothing contained in the above Entry would apply on or after 01.04.2020. 103. It is perhaps in this context, a Clarification was issued by the Public Works Department of Pondicherry on 11.01.2017 which has been referred to supra. 104. Though the above Notification was to remain in force upto 01.04.2020, the fact remains that during the interregnum, respective GST enactments were enacted and came into force with effect from 01.07.2017 and replaced various indirect tax levied under the Union Law including the levy of service tax under the Chapter V of the Finance Act, 1994. Therefore, from 01.07.2017, supply of service is independently taxable under the provisions of the respective GST enactments, 2017. 105. The clarification of Central Public Works Department of Pondicherry is therefore of no consequence as with effect from 01.07.2017, the tax regime was altered with the implementation of respective GST enactments, 2017. Therefore, based on the above letter dated 11.01.2017 issued by the Public Works Department of Pondich ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , some of these petitioners failed to register and pay service tax for the services rendered by them to the Government Authorities. 111. Withdrawal of exemption in public interest is a matter of policy. Courts cannot find fault with the policy decisions of the Government for all times to come, irrespective of the satisfaction of the Government that a change in the policy was necessary in public interest and therefore, the challenge to the Notification or the show cause notices, seeking to demand tax cannot be countenanced. 112. In this connection, the decision of the Hon'ble Supreme Court in RC. Tabacco P. Ltd. Vs. Union of India, 2005 (188) ELT 129 (SC) is relevant, wherein, it was held as under:- ''25. ..... But, in the application of the principles, the courts, in view of the inherent complexity of fiscal adjustment of diverse elements, permit a larger discretion to the Legislature in the matter of classification so long as it adheres to the fundamental principles underlying the said doctrine. The power of the Legislature to classify is of wide range and flexibility so that it can adjust its system of taxation in all proper and reasonable ways ....'' 113 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; (d) Axial-flow and mixed-flow vertical pumps (Notification No. 46/94 dated 1-3-1994) (1) (2) (3) (4) (5) "4a. 72, 73, 82, 83, 84 or 85 Goods other than namely: Nil If the said goods are used within the factory of production in the manufacture of goods specified in S. No. 4 above." (a) Electrical stamp-ings and laminations (b) Bearings (c) Winding wires (Notification No. 95/94-CE dated 25-4-1994) 14. In our opinion, therefore, the authorities were in error in upholding the demand and in directing the appellant to pay excise duty. 15.The learned counsel for the appellant is also right in relying upon a decision of this Court in CCE v. Wood Craft Products Ltd. [(1995) 3 SCC 454] In that case, this Court held that a clarificatory notification would take effect retrospectively. Such a notification merely clarifies the position and makes explicit what was implicit. Clarificatory notifications have been issued to end the dispute between the parties. 16.In view of the consistent policy of the Government of exempting parts of power-driven pumps utilised by the factory wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n art or cultural establishment; (c) a residential complex predominantly meant for self-use or for the use of their employees or other persons specified in Explanation 1 to clause (44) of section 65B of the said Act, under a contract entered into before the 1st day of March, 2015 and on which appropriate stamp duty, where applicable, had been paid before that date. (2) Refund shall be made of all such service tax which has been collected but which would not have been so collected had sub-section (1) been in force at all material times. (3) Notwithstanding anything contained in this Chapter, an application for the claim of refund of service tax shall be made within a period of six months from the date on which the Finance Bill, 2016 receives the assent of the President. 116. Reference to Article 289 of the Constitution of India is misplaced and is of no significance as it deals with exemption of property and income of a State or Union Territory. It has nothing to do with levy of service tax under the provisions of the Finance Act, 1994. The service provided by the Government has already been exempted under the negative list. The service provided by the petitioners to the Go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mandamus would lie only if there is a corresponding duty cast upon the respondent to collect the same from the State Public Works Department the respondents herein. Therefore, these Writ Petitions also fail. 123. The prayer for a direction to refund of tax already paid by the petitioner also cannot be countenanced as these petitioners are liable to tax. Therefore, wherever the Orders-in-Original have been passed, the respective petitioners are given liberty to file statutory appeal before the Appellate Authority subject to the compliance of the other requirements of pre-deposit the amount as is contemplated under Section 35F of the Central Excise Act, 1944 as made applicable to the Finance Act, 1994, within a period of thirty (30) days from the date of receipt of a copy of this order. 124. Subject to the above, the appeals to be filed by the respective petitioners shall be entertained by the Appellate Authority before whom the appeals are to be filed by the respective petitioners within such time. If such appeals are filed within such time, the Appellate Authority shall pass appropriate orders in the proposed appeals to be filed by the respective petitioners on merits and in acc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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