TIOL-DDT 533 · the untouched capture
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<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font color="#663399" size="3">TIOL-DDT
533</font><br>
16.01.2007<br>
Tuesday</b></font></p>
<p align=center><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>Saga of a government
appeal – unfortunate, to say the least</b></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In 1999, the Tribunal dismissed a
Revenue appeal relating to Modvat, based on an earlier Tribunal order. Revenue
filed a Reference application – as usua;l
late. The reference application was rejected on the ground of delay. The
persistent Revenue took the matter to the High Court. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The High Court wanted to know</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1. Whether the
earlier order of the Tribunal had been challenged by Revenue.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2.
Why
is the Revenue adopting different yard-sticks in different cases?</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">On 13.9.2001, the Revenue Counsel asked
for adjournment to ascertain the factual position. The case was posted for
September 21, 2001.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">From then on, the matter was
repeatedly adjourned for the last five years and even now, the counsel has no
information.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">An exasperated High Court had no option
but to dismiss the Revenue petition.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">This is yet another classic case
of Revenue apathy in pursuing cases in Tribunals and Courts. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Commissioner who had filed the
petition apparently assumed that his role is over once he files the petition
and from then on it is the job of the counsel. And if the counsel asks for any
information, he is considered a nuisance. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Department lost this case for
the simple reason that the Commissioner could not furnish simple information to
the High Court. And the Commissioner, who will not allow more than three
adjournments, had kept this case pending in the High Court for more than five
years. If he did not have the information, he could have said so to the High
Court. He could have even withdrawn the case if there was no case. But he
certainly had no business to waste the time of the High Court. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">This happens because the
bureaucrat has no respect for the higher judiciary – rather there is contempt. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Tribunal is a specialist judicial
body and normally Tribunal decisions should be accepted. If the Commissioner
feels that the Tribunal is wrong, the appeal in the Supreme Court/High Court</st1:address></st1:Street> should be
pursued seriously.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Strangely, the decision to appeal
to the Tribunal has to be taken now by a Committee of Commissioners or Chief
Commissioners, while the decision to appeal to the High Court or Supreme Court
is taken by a Commissioner. </font></p>
<p align=justify><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>You can see the brief order of the
High Court in</strong> <a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=51&filename=legal/hc/2007/2007-TIOL-29-HC-P-H-CX.htm"><font size="1" face="Verdana, Arial, Helvetica, sans-serif">2007-TIOL-29-HC-P&H-CX</font></a> </font></p>
<p align=center><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>Why not a Committee of Chief Commissioners for appeal to High
Court and Supreme Court?</b></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Perhaps we should have a Committee
of Chief Commissioners to decide on appeals against orders of the Tribunal. A
Commissioner should be personally made responsible for pursuing the appeal in
the High Court/Supreme Court.
The Commissioner should be made to personally appear in the court and do
everything to defend the case whenever it comes up for hearing. A case in the
High Court or Supreme Court should be a rare happening and whenever that
happens, the Commissioner should be personally responsible for defending the
Revenue. If a Commissioner is mandatorily required to
attend the Court, he would ensure that frivolous cases are not taken to higher
courts. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Another important problem the
Revenue faces is that the Assistant Solicitor General appointed by the Law
Ministry is not really competent to handle complicated
Revenue cases. (The fact though is, that the Revenue
department does not provide any assistance to the solicitor). It seems there is
a proposal to provide further employment opportunities to the retired Chief
Commissioners of the departments as high value lawyers in the High Courts. This
is yet another dangerous step. Not every Chief Commissioner is a good advocate.
Advocacy and Chief Commissionering are a world apart and a just retired Chief
Commissioner will have no idea about the procedure in a High Court. And handing over
important cases of the department to such a retired Chief Commissioner would be
disastrous. At least the Assistant Solicitor General knows some laws and his
way around the court. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">What then is the solution? </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Throw the whole burden on the
Commissioner. It should be his responsibility to win the case in the High
Court/ Supreme Court. Let him hire the lawyer of his choice, but win he must
and for every victory, he should get a reward and for every defeat he should
get a punishment. At least the Commissioners will think twice before rushing to
the High Court and then forgetting all about it. </font></p>
<p align=center><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>Thus spoke the CJI</b></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The ‘just retired’ Chief Justice
of India Y K Sabharwal had some wise words for the world as he relinquished
office.</font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++Lawyers
should rein in their emotions and bear in mind the right of accused to get
legal aid.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++ In
any legal case, even if it is of a heinous nature like the Nithari
killings, lawyers cannot refuse to fight for the accused... they have to learn
to control their emotions.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++
As
a man of law, I cannot imagine any Bar passing a
resolution by which members will not appear for the accused… put yourself in
the accused's position.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++ Legal
aid is needed more so, if the accused is being framed.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++
accused in cases like the Indira Gandhi
assassination and the Jessica Lall murder “got the
best of the lawyers.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++ If
the lawyers of a local Bar refuse to represent the accused due to the
heinousness of the crime, the only option left is to transfer the case to some
other locality... this adds to the difficulty of the accused.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++Judges
in this country will rise above media's opinion and decide the case after
weighing the material evidence available.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++ This
is required for judges specially when questions are being raised on "trial
by media”</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++It
will be Doomsday if convictions are based on media opinions.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++Even
last night at a party, one of my close relatives
passed a sarcastic remark 'oh, you are a big man...' in the context of the
sealing.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++ I asked my relatives whether he expected me to make another law for
him... there should not be different yardsticks for different people.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++ commercial establishments eating up residential localities was the
result of a long nexus between land mafia and officials.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++ the sealing order was a decisive step from the judiciary to curb
corruption.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++ Though
better planning of the Capital was one of the primary concerns for the drive,
sealing was also meant to deliver a blow to the land mafia who control most of
the property in Delhi.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++
it was within the powers of the Legislature to enact laws and the courts
to strike it down in case of any "illegality".</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++ The
Legislature will do its work and the court will do its own.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++ I
do no believe in humanitarian grounds; If there is a
law it has to be implemented.</font></p>
</blockquote>
<p align=center></p>
<p align=center><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>The smart Prime Minister </b></font></p>
<p align=center><font size="1" face="Verdana, Arial, Helvetica, sans-serif"><b><img src="http://www.taxindiaonline.com/RC2/image/stories/pm1.jpg" width="418" height="276" border="1"></b></font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"></span></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Prime Minister, Dr. Manmohan Singh and the Philippines
President Ms.GloriaMacapagal
Arroyo, at Cebu in Philippineson January 15, 2007 at
the ASEAN summit.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The
sixty year old attractive President Gloria, like our Prime Minister is a PhD in
economics and was a professor in Economics, before she became the
President. </font></p>
<p align="justify"><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Until tomorrow with more DDT </font></p>
<p align="justify"><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Have a nice day. </font></p>
<p align="justify"><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Mail your comments to </font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><a
href="mailto:vijaywrite@taxindiaonline.com">vijaywrite@taxindiaonline.com</a></span></font></p>
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