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TMI Blog1995 (1) TMI 72X X X X Extracts X X X X X X X X Extracts X X X X ..... all be payable by the appellant with interest @ 18% p.a. calculated from the date of show-cause notice up to the date of payment. - 185 of 1995 - - - Dated:- 9-1-1995 - B.P. Jeevan Reddy, Sujata V. Manohar, JJ. [Judgment per : B.P. Jeevan Reddy, J.]. - Leave granted. Heard counsel for the parties. 2. This appeal arises from the judgment and order of the Gujarat High Court dismissing the writ petition field by the appellant, being SCA No. 2885 of 1986. The writ petition filed in the High Court and the special leave petition filed in this Court against the judgment of the High Court do, in our opinion, amount to gross abuse of process of court, a fact which would be evident from the facts stated hereinafter. We are taking the facts from the judgment of the High Court and we may mention that the correctness of none of those facts is disputed before us. 3. A notice dated 28-12-1983 was served upon the appellant by the Central Excise Authorities alleging that the appellant had clandestinely removed power loom cotton fabrics worth rupees sixty-two crores without payment of excise duty during the period 24-11-1979 to 31-7-1983. The allegation was that the appellant wrongful ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It is evidently this request which finds a mention in the order of this Court aforesaid. This request was rejected by the authorities on 16-12-1985. The appellant then approached the Gujarat High Court by way of SCA No. 317 of 1986 questioning the refusal of inspection of documents asked for by him. When the writ petition came up for hearing before a Division Bench on 18-3-1986, the appellant sought to withdraw the writ petition. It was dismissed as withdrawn under the following order : "Mr. V.N. Nair on behalf of Mr. S.I. Nanavati wants permission of the court to withdraw this petition as not pressed reserving liberty to agitate this matter as and when he files an appeal to the Tribunal against the order of the Collector if at all such an eventuality arises. Permission to withdraw is granted with the abovesaid observations and as such this writ petition is dismissed" as withdrawn. (emphasis added) 6. It is obvious that the appeal to the Tribunal contemplated in the aforesaid order was an appeal against the final orders passed pursuant to the show-cause notice. The idea was that the appellant can raise all questions which are open to him in law in such appeal. However, seeking ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Had it been a matter pertaining to lower court or any other Government Department we ourselves would have given appropriate directions for holding inquiry and for suitable actions to be taken against persons responsible for such lamentable lapse. However, since the question pertains to the administration of the High Court itself, we ourselves would rather refrain from passing any such order. But we direct the Registrar of the High Court to place a copy of this judgment before the learned Chief Justice drawing his attention to this aspect. We hope and trust that the learned Chief Justice will take suitable effective actions in the matter, with a view to find out as to who is responsible for the disappearance of the papers and why this was not brought to the notice of the learned Chief Justice or to the notice of the Court taking up such matters and what steps are required to be taken for preventing recurrence of such incidents. We hope and trust that suitable effective actions will be taken against persons who may be found responsible for causing disappearance of the papers and also against persons who did not and/or could not prevent such things to happen." The writ petition was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ithout seeking and obtaining the leave of the High Court to approach it again. Trying to misinterpret the orders of the High Court, he sought to file an appeal before the Tribunal which was not maintainable in law. When that was pointed out, he withdrew it unconditionally. Then he filed another writ petition against the very same order of December 1985 which was the subject-matter of SCA No. 317 of 1986 in the Gujarat High Court and an appeal before the CEGAT, both of which were withdrawn unconditionally. This latest writ petition could not be disposed of early because the records were said to be missing; the records had to be reconstructed. The writ petition was dismissed with strong condemnation of the appellant's conduct. In spite of the same, the appellant comes to this Court and evidently without disclosing all the facts, obtained an interim order in December 1989. Though this Court intended to dispose of the matter within a couple of months, the special leave petition did not see the light of the day for a period of about five years with the result that a period of eleven years, the show-cause notice could not be proceeded with. The appellant has been doing this because he th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ised in the writ petition from which this appeal arises for the reason stated in the preceding para. The appellant has also sought to blame the Central Excise Authorities for not moving fast for vacating the orders passed by the court or for early disposal. We are surprised at this logic. While we agree that the Revenue Authorities have been lax in not moving for early disposal of the matter, in this Court at any rate, that does not explain, condone or justify the conduct of the appellant. So far as plea of fairness in action is concerned, it is well to remember that fairness is not a one-way street. The authorities are undoubtedly bound to act fairly but so is the assessee — more particularly, when he seeks to invoke the discretionary jurisdiction of the High Court or of this Court. No person has a licence to act unfairly and yet call upon others to act fairly. 13 For the above reasons, the civil appeal is dismissed with costs. The costs payable by the appellant to the respondents are assessed at Rs. 15,000. It is further directed that in case any duty is found payable pursuant to the show-cause notice mentioned above, the same shall be payable by the appellant with interest @ 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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