9911796707
TMI Blog2001 (9) TMI 108X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner has paid under protest. Now, the learned Counsel for the petitioner contends that the petitioner is not liable to pay double the rates. 2. His grounds of attack are that the amendment of Section 19 of the Major Port Trust Act, 1873 makes it clear that the goods falling under the category hazardous/dangerous is to be published by the Trustees from time to time. Similarly, the goods falling under the category III and IV in the list of dangerous/hazardous cargo is to be published by the Trustees from time to time. The expression 'published', according to Mr. Banerjee, learned Counsel for the petitioner connotes publication through notification published in the Official Gazette. It relates to a fiscal matter. As such if there is any a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctive counsel at length. 5.It appears that a notification was published in Official Gazette on 9th June 1983, which is Annexure 8 to the Affidavit-in-Opposition. The said notification relates to the scale of rates. The preamble of the notification prescribes that under Section 52 of the Major Port Trusts Act, 1963 this scale of rate (schedule of charges) of the Board of Trustees of the Port of Calcutta has been sanctioned by the Central Government to be effective from the date of publication in the Gazette. This scale of rate was amended for dangerous/hazardous goods which means any of the goods included in any of the nine classes of dangerous goods in the International Maritime Dangerous Goods (IMDG) issued by the International Maritime ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t cannot be said that there was any such publication of list by the Trustees. On the other hand it has been shown from the documents produced which is taken on record, that Asbestos Fibres is included in the list of hazardous/dangerous cargo by International Maritime Organisation. Mr. Banerjee has not disputed that it is so included in the list of International Maritime Organisation. His basic contention is that without being included in the list of the Trustees, which is to be published, the charging section cannot be directed against the petitioner. On the basis of the list of International Maritime Organisation the charging section cannot be applied as against the petitioner. 7.Though the contention raised by Mr. Banerjee appears to be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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