Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

1999 (9) TMI 103

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... The contention of the learned counsel for the petitioner is that notice under Section 116 of the Act had to be issued to the person-in-charge of the conveyance and not to the owner of the conveyance, the petitioner is the owner of the conveyance and cannot be said to be the person-in-charge. Section 116 imposes liability on account of short-landing of goods on the person-in-charge of the conveyanc .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s if the notice is required to be served only on the person-in-charge of the conveyance. The most important being that if a commander/pilot of the aircraft has to go through the proceedings envisaged in Section 116 of the Act, the flights will get unduly delayed, besides the fact that a commander or pilot will never accept such a responsibility. 3.It needs to be noted here that as a matter of fa .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... under Section 116, the notice was rightly served on the petitioner and the petitioner would be deemed to be an agent of the commander/pilot of the conveyance. Any other interpretation would cripple operations. If it is held that a pilot has to personally go through the lengthy process under Section 116 of the Act the aircraft will have to remain grounded. 5.Next it was argued that requirement o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... le on him under Section 116 or the payment of any penalty that may be levied upon him under that section has been secured by such guarantee or deposit of such amount as the proper officer may directs."; x x x x 6.As per the view we have taken about Section 116, the entire responsibility with respect to Section 116 action is taken over by the airlines which .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates