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    Civil Enchantment No. 102 off 2010 Thee appellant iss usually a Public Minimal
    Business included less thasn the businesses Act, 1956
    andd engaged in the company of manufacturing and marketing
    Gray Portland Cement. In exercise of powers conferred
    by Part eight(5) with the Central Income Tax Act, 1956 (for
    brief, CST Act), Thee federal government of Rajasthan experienced
    iszsued a Notification No.

    F4(seventy two)FD/Gr.IV/81-18 dated 06.05.1986 allowing for partial exempptions with
    the product sales tax payable in regarfd of inter-State product sales
    while in the fashion and subject to your problems pointed out therein. Partial
    exemption was granted underneath the reported notification at thhe rate of 50%/75%
    on The premise of increase inn the percentage off the entire inter-Poinnt out
    profits and reduce in share of stock transfers nevertheless the reward beneath the stated notification wasn’t obtainable oon levy cement.

    Through the evaluation yr 1989-ninety to 1997-ninety eight the appellant had been granted benefit of partial exemption under the
    notification dated 06.05.1986 aseide ffom the assessment 12 months
    1995-ninety six and 1996-97 as no promises had been produced by the appellants taying not suitable.

    2. It’s important to condition beloiw which the Point out, inn
    exercise of powers conferred by Portion 8(five) frdom
    the CST Act, issued Notification No.

    F4(eight)FD/GR.IV/ninety four-70 dated 07.03.1994 superseding the
    notification dated 09.01.1990 and djrecting that in respect of inter-State product sales of cement,
    tax payable less than sub-sections (1) and (2) in the stated
    Section shall be calculated at thee rate of four%
    with out furnishing declaration in Form ˜C, inter alia,
    issue tto your pronlem the dealer creating inter-Point out gross sales beneath thhis notificaton shall not be eligible to ssay
    advantage rovided by partial exemption notification dated 06.05.1986.
    This notification remasined in drive from 01.04.1994
    to 31.03.1997.

    3. Thhe CCT ide Round No. two/ninety four-95 dated fifteen.04.1994 clarified that
    inter-Sttate revenue of cement duly suppprted by C and D sorts shall be suitable
    for advantage of partial exemption notification dated 06.05.1986 Which these types of
    profit wouldn’t apply to inter-State income which are not supported
    by declarations in declarations in Sorts C/D.

    4. By Notification No. ninety seven-122 dated 12.03.1997 issued less than Portfion 8(5)
    on the CST Act, tthe Condition Federal government rescinded
    the Notification No. ninety four- 70 dated 07.03.1994 and directed that CST oon inter-Condiion income of cement shall be calculated at the speed of 4% inter
    alia issue to fulfilment on the ailment which the dealer earning inter-Point out pprofits below this notification shhall not be suitable to assert advantage provided by partial
    exemption notification dated 06.05.1986. This notificaion remained in power upto 31.03.1998.

    5. Given that the factual score has long been depicted, for tthe
    evaluation yr 1997- ninety eight, dispute arose if
    the sale off levy cement in the base 12 months, i.e.,
    1984-85, might be integrated and taken into account for calculating the base years determine for the objective off calculating thee advantages under
    the notification dated 06.05.1986. A re-assessment observe was
    issued to your appellant for disallowing the explained artial exemption on the bottom that although calculating the benefits bebeath notification dated 06.05.1986 thee appellant-company had not bundled thhe fiogure of sale oof levy
    cement built inn The bottom year, that’s, 1984-85.
    The reported re-assessment discover was challenged ith the appellant which fashiobed the subject matter of Writ
    Petition No. 1790 of 2001 which was dismssed withh the Rajasthan High Court docket vide buy
    dated 24.07.2002. A Exclusive Attraction bearing No.
    497 of 2002 was filed towards the get dated 24.07.2002 ahead of
    the Division Bench and oon a reference becoming crwated by the Division Bench, the mawke any difference
    was reeferred to a bigger Bench and the identical is pending thing to consider.
    A similar dispute about inclusion of levy cement had also arisen for the assessjent calendar year
    1991-92 which were decided via the Tax Board, Rajasthan vide
    rder dated sixteen.01.2003 in favour off your appellant which attained finality considering the fact that no revision petition was submitted because of the State against
    the tated decision. To thee evaluation yr 1999-2000,
    the applellant was requested viode exhibit induce observe dated 16.10.2001 to explain why
    the advantage of partial exemption below notification dated
    06.05.1986 shouldn’t bbe disallowed on tthe bottom that though calculating
    the benefits beneath notification ddated 06.05.1986 the appellant
    had not provided the figure off saqle of
    levy cement designed in the base year, that is,
    1984-eighty five. Against the reported demonstrate induce
    see writ petition bearkng No. 4300 of 2001 was filed and vide purchase dated 14.08.2002 the Significant Curt disposed of your mentioned writ petition in light-weight in tthe get dated 24.07.2002 passed in Writ Petition No.

    1790 of 2001. Being aggrieved via the claimed buy, tthe appellant experienced submitted a DB Distinctive Appal No.

    539 oof 2002 which can be pending consideration. We may perhaps immediately explain that we’re
    not worried abkut the claimed assessment decades.

    6. For your evaluation calendar year 2000-2001, a Demonstrate Trigger See dated
    eleven.01.2001 was issued into the appoellant trying to find to disallow
    the benefit underneaqth notification dated 06.05.1986 on the ground which thhe appellant experienced not calculated the benefits leszs thaqn notification dated 06.05.1986 immediaztely aftrer including the figure of sale of
    levy cement in the base calendar year, that is certainly, 1984-

    85. Against the reported exhibit lead to discover Writ
    Petition beearing No. 551 of 2002 was submitted which caan bee pending
    efore the High Courtroom.

    seven. In work out of ability below Segment eight(five) of yur CST Act the State Govt vide Notification No.
    ninety seven-266 dated 21.one.2000 directed that
    tax payable bensath sub-sections (1) and (two) in the claimed Portion to the
    inter- Point out revenue of cement shal be calculated at the rate of 6%
    inter alia toipic on the issue which the seller making inter-State gross sales below
    this notification shall not be qualified to say benefit provided underneath partial exemption notification dated 06.05.1986.

    eight. Following a lapse of seven decades from the former round dated fifteen.04.1994, the CCT issued An additional
    Round No. 94-95/119 dated 16.04.2001 purporting to clarify the applicability of
    partial exemption notification dated 06.05.1986 vis-a-vis notification dated 07.03.1994 and subsequent
    notifications dated 12.03.1997 and 21.01.2000.

    Through the said circular the capable authority
    purported tto point out the supplier can avail of the benefit of both oof these two notifications in almost any financial yr this means thereby
    that if he opts for that benefit under notification dated 06.05.1986 with thhe yrr 2000-2001, he wouldn’t be entitled
    to claim simultaneous reward in regard of the same 12 months
    beneath the notification dated 21.01.2000.

    nine. To the assessment year 2000-2001, a present trigger notice dated 19.08.2003 was issued via the Business
    Taxes Officer to your appellant in seafch off to disallow the benefits under notification dated 06.05.1986 on the purported retrospective
    software off the Round dated 16.04.2001.

    Appellant challenged the stated presdnt cause observe prior to the Large Court
    docket By means of a Writ Petition bearing No. 6192 of
    2003. The Large Courtroom vide purchase dated 18.11.2003 held
    which the said show lead to see dated 19.08.2003 wasn’t
    justified as Circular dated 16.04.2001 could utilize only prospectively rather thuan retrospectively.

    ten. While finalizing the evaluation for that evaluation 12 months 2001-2002, a exhibit trigger detect dated 19.08.2003 wass issued purportedly
    based upon Circular dated sixteen.04.2001 necessitating the appellant too
    show cause why the partial exemption claimed beneath Conbdition Governments notiftication No.

    F4(72)FD/Gr.IV/81-eighteen dated 06.05.1986 shouldn’t be disallowed.

    The appellant submitted its reply though the evaluating autuority vide get dated 26.08.2003 rejected the assert oof partial exemption only on The idea of Circular dated 16.04.2001 and
    imposed further tax aaround the assessee for the evaluation yr 2001-2002.

    11. The appellant submitted an appeal before thee Deputy Commissioner (Appeals), who
    permitted tthe charm on 03.01.2004 Keepinjg the appellant
    ould well be entitled too avvail this sort of partial exemption in respect of inter-Condition income manufactured on which
    concessional amount of 6% was noot availedd of by itt underneath
    noification dated 21.01.2000.

    twelve. Becoming aggrieved from tthe buy with the appellate authority, the income apporoached the Rajasthan Tax Board inn charm contending, inter alia, that as per circular dated sixteen.04.2001 thee benefit could not be claimed beliw
    notification dated 06.05.1986 if the unit experienced crreated sales underneath notification dated
    21.01.2000. In essence, it had been urged that advantage of both the notifications could not be availed of in the exact same financial yr.

    The Tax Board allowed the appeal filed from the profits.
    Against the buy of your Tax Board, the appellant submitted revision petition prior to the Large Cojrtroom plus the uncoovered One Judge vide
    get dated seventeen.04.2009 considsring the submissions put forth by the get-togethers and upon analysing the basic principle stated in Tata Cummins
    Ltd. v. Condition of Jharkhand[1], M/s Vividh Marbles Pvt.
    Ltd. v. Industrial Tax Officer[2], Point out of Rajasthan v.
    J.K. Udaipur Udyog Ltd. and An additional[three], MRF Ltd.
    Kottayam v. Asstt. Commissioner (Assessment) Product sales Tax and ors.[4] and other authorities
    arrived to hold that issue no. three of Notification No.
    21.01.2000 needs to be provided its simple and distinct this means and can’t be restricted only to the specific transaction of
    sale protected by notification dated 21.01.2000 itself and if the issue no.
    three unequivocally states that once the assessee avails of the good thing about concessional rate of tax
    less than notification dated 21.01.2000, he simply cannot get the partial reward as
    envisaged while in the Notification dated 06.05.1986 and accordingly repelled the stand of your assessee.

    13. We have now listened to Mr. S. Ganesh, figured out senior counsel with the appellant and
    Mr. Jatinder Kumar Bhatia, figured out counsel for
    your respondent.

    fourteen. The seminal problem that arises for thought, succinctly set,
    is if the appellant is entitled to twin advantage of partial exemption underneath the notification dated 06.05.1986
    and also the reduced level of tax @ six% less than notification dated
    21.01.2000. To answer The problem elevated, it’s important to consult with
    the notifications as well as language employed therein to
    ascertain the elemental intention therein and to appreciate no matter whether grant of simultaneous exemptions and Advantages could be contrary into the explained notifications.
    The main notification dated 06.05.1986 reads as under:
    – Notification No.F.4(72)FD/Gr.IV/eighty one-18,
    S.O. 23, May perhaps six, 1986.

    In training with the powers conferred by sub-part (five) of portion eight on the
    Central Revenue Tax Act, 1956( Central Act seventy four of 1956), the Point out Federal
    government, on getting pleased that it’s important so to perform in the general public curiosity,
    in supersession of the Finance Division Notification No.
    File.four (seventy two) FD/Gr.

    IV/eighty one-36, dated December 3, 1985, hereby directs that, with instant influence, any supplier, getting
    his location of company and production goods inside the State of Rajasthan, may
    possibly claim partial exemption in the tax payable in regard of your gross sales
    by him of these kinds of goods in the midst of inter-State trade or commerce Through reduction at the speed of
    50% in the tax so payable on improved product sales upto fifty% and at the speed of seventy five% from
    the tax so payable on increased gross sales made over and above the aforesaid 50%, inside the method and matter to the disorders
    as follows:- (one) This kind of reduction of tax shall be allowed to a seller only just after As well as in regard of the increase and that is effected in The share from the quantum
    of products marketed in the middle of inter-Condition trade or commerce from the overall quantum of
    products sold inside the Condition and in the course of inter- Condition trade
    or commerce and dispatched to go Workplace, Branch Office, Depot or agent outside the house the Condition available
    for sale outside the Condition, throughout any accounting 12 months as
    in opposition to these share over the accounting yr 1984- eighty five.

    (two)In the situation of the supplier who commenced the manufacture of
    goods inside the State of Rajasthan on or following
    one.one.1985, the typical of the aforesaid percentages in regard of
    the other producers during the Point out while in the relevant sector in the accounting year 1984-85, calculated and determined by the
    evaluating authority Using the approval on the Commissioner,
    shall be considered to generally be the percentage in respect
    of such dealer for that accounting 12 months 1984-85;

    (three) This improve effected in The proportion, as referred
    to in clause (1) over in regard in the profits in the course
    of inter-State trade or commerce, being considered shall be restricted to the extent with the lower in the percentage in regard
    of your despatch of products to move Business office, Department Business office, Depot
    or agent outside the house the State available for sale outside the house the Condition, through the pertinent accounting
    12 months as in opposition to this sort of percentage in the accounting year 1984-85;
    and (4) No assert for these types of reduction of tax shall be
    allowed in regard of levy- cement.

    fifteen. The notification dated 21.01.2000 is as beneath:- [No.File.four(one) FD/Tax Div. 97-266] Jaipur, 21st January, 2000 In exercising from the powers conferred
    by sub-area (five) of section eight from the Central Sales Tax Act, 1956 the Point out Governing administration remaining happy
    that it is necessary in the general public desire so to accomplish, hereby directs which the tax payable beneath sub-sections (one) and (two) from the mentioned
    area, by any supplier getting his position of company during the Condition, in regard of sale of
    cement produced by him from any these types of spot of enterprise
    in the State, in the course of inter-state trade or
    commerce, shall be calculated at the speed of 6% on the next circumstances, specifically:

    1. Which the seller shall record the right title with full and entire deal with of the purchaser
    while in the bill or funds memorandum for these kinds of
    inter- State sale to become issued by him;

    2. That the stress of proof which the transaction was in the character of inter- Condition sale shall be over the seller;
    and

    3. That the supplier earning inter-Point out profits underneath
    this notification shall not be suitable to claim Positive aspects furnished by notification No.F.four(seventy two)
    FD/GR.IV/81-18 dated six.five.1986 as amended once in a
    while.

    16. On the careful scanning of the notification dated 06.05.1986,
    it truly is obvious that it makes it possible for partial exemption from
    sales-tax on inter-Point out income, subject to and while in the method stipulated therein. The exemption of
    seventy five% or 50% is granted with reference towards the quantum of goods marketed in the course
    of inter-Condition trade or commerce outside of
    the full quantum of products bought throughout the State,
    as in opposition to these kinds of percentage through the accounting 12 months 1984-eighty five,
    which happens to be handled as The bottom yr.
    As per the notification, it can be relevant into a supplier that has his put of organization; and he have
    to be producing goods inside the Point out.
    The intention is to encourage inter- Condition sale of goods
    created and marketed by a dealer inside the State of Rajasthan. It has a reason. The rise in quantum of products offered in inter-Condition trade or commerce with reduction in quantum of inventory
    transfers Through department or depot transfers on which NIL or no Central Product sales tax is applicable would boost
    the income of the State. Clause four of the notification envisages that no
    reduction of tax is usually to be allowed in regard of levy cement.
    Computation of the full quantum of products with reference into the exclusion of levy cement will not be
    a subject in the present charm and that’s pending for consideration ahead of the Appellate Bench and Single Choose
    from the Higher Court. Yet, it is obvious that changes in figures in the quantum of products, no matter whether with reference
    to inter-Point out revenue and intra-Point out profits
    in the base 12 months and while in the calendar year through which advantage
    is claimed, would effect the perseverance and quantification in the gain. Consequently, the exclusion or inclusion in the quantum or
    turnover is significant and significant.

    17. The 21.01.2000 notification relates to a supplier possessing
    a spot of company inside the Point out and it is in respect of sale of cement produced by him from anyplace of
    organization within the Point out in the middle of inter-Condition trade or commerce.
    Aside from the above mentioned, certain other ailments are to become happy.

    These are (a) income-tax in regard of inter-State gross
    sales According to the notification can be calculated at the rate
    of 6% and (b) the dealer making inter-Condition gross
    sales below notification dated 21.01.2000 wouldn’t be
    eligible to claim gain furnished inside the notification dated 06.05.1986.

    Clause three with the notification lays down that if a dealer promises benefit under notification dated 21.01.2000,
    he isn’t suitable to claim the reward beneath notification dated 06.05.1986.
    Advantage underneath the two notifications can not be claimed at
    the same time. It is easy and crystal clear.

    eighteen. A seller producing inter-Point out income under
    the notification dated 21.01.2000 is disqualified instead of eligible to assert benefit under the notification dated 06.05.1986.

    The key reason why is always to deny dual advantage and likewise the notification dated
    06.05.1986 computes the benefit on The idea of turnover.
    Bifurcation and division of turnover would cause distortion and result in anomalies.

    19. To recover from the aforesaid deadlock, the figured out counsel to
    the appellant has lifted three contentions. The two notifications
    becoming effective should be liberally construed, for it can not be assumed that
    the intendment was that if an assessee statements and was entitled to a comparatively compact or
    partial exemption underneath notification dated 06.05.1986,
    he might be deprived on the exemption whether
    or not he meets the situations in paragraphs 1 and 2 on the notification dated
    21.01.2000. The submission would be that the assessee might get advantage of both
    the notifications but not the dual reward within the
    feeling that inter-Condition income on which benefit of concessional level
    of tax of six% is not really availed of may be granted partial exemption under notification dated 06.05.1986.
    Pretty apart from the aforesaid argument, it really is urged that partial exemption can be granted under the notification dated 06.05.1986 in respect of this sort of intra- Condition sales not
    included with the notification dated 21.01.2000; and benefit of partial exemption beneath notification dated
    06.05.1986 would co-exist With all the notification dated
    21.01.2000, while in respect of different and distinct transactions.
    The 2nd limb of argument is this interpretation was the idea of
    the respondents, as they’d issued circular dated
    fifteen.04.1994 and pursuant towards the stated round, the
    appellant and the opposite assessees were being extended good thing about
    the notification dated 06.05.1986 in addition to the notification dated
    07.03.1994, which has now been changed and re- launched
    in the shape of notification dated 21.01.2000.

    The plea of regularity particularly when the profits in earlier several years had accepted the said interpretation is highlighted.
    The last plank of argument could be the circular dated fifteen.04.1994 was clarificatory and had rightly interpreted and expounded the interplay amongst the two notifications.

    Hence, the round dated fifteen.04.1994 beneath the
    notification dated 07.03.1994 would Similarly implement and
    would manual the interpretation of the notification dated 21.01.2000.

    twenty. In order to understand the contentions lifted,
    it’s crucial to breed notification dated 07.03.1994 and also the round
    dated 15.04.1994, and also the round dated 16.04.2001 by which circular
    dated fifteen.04.1994 was withdrawn. The notification dated 07.03.1994
    reads as less than:- Notification No.File.four (8) FD/Gr.IV/ninety four-70
    S.O. No. two hundred, Jaipur, dated March 7, 1994.

    In workout on the powers conferred by sub-area (5) of area eight with the Central
    Product sales Tax Act, 1956 (Central Act seventy four of 1956), and
    in supersession of the Division Notification No.F.four (seventy two) FD/Gr.IV/eighty two-34, dated 27.06.1990, the State Federal government being happy that it
    is necessary in the public desire so to do, hereby directs which the tax
    payable underneath sub- sections (1) and (2) in the reported area, by any vendor acquiring his area
    of business from the Point out, in regard of your sales
    of cement created by him from any these types of position of business enterprise in the middle of inter-Condition trade or commerce shall be calculated at the rate of four
    p.c without having furnishing of declaration in type C or certification in variety D on the subsequent circumstances, particularly:
    – (i) the vendor shall history the name and full and total deal with on the purchaser during the Invoice or cash
    memorandum for these kinds of inter-Condition sale being issued by him;

    (ii) the burden to prove the transaction was in the nature of inter-State sale,
    shall be around the seller; and (iii) the supplier making
    inter-State sales beneath this notification shall not be eligible to assert gain delivered for
    via the notification No.F.4. (seventy two) FD/Gr.IV/81-18, dated 6.5.1986, as
    amended every so often.

    This notification shall appear into power from 1st April, 1994
    and shall continue being in drive upto 31st March, 1997.

    21. The circular dated fifteen.4.1994 is reproduced beneath:-
    Tax Coverage round No.two/94-95 Point out of Rajasthan Commercial Tax Department No.
    Pa. sixteen/Finances/Tax/Commissioner/ninety four-95/108 Dated fifteen/4/1994 To, All Deputy Commissioners,
    Industrial Tax All Assistant Commissioners, Business Tax All Industrial/Assistant Industrial Tax Officers Circular The notification No.
    Pa. 4 (8) FD/Team-4/94-70 dated 7/three/1994
    was issued because of the Condition Federal
    government and the speed of central tax around the inter-Condition sale of cement is mounted unconditionally at four per
    cent in the event the declaration form-C or form-D is just not
    submitted involving one/4/1994 to 31/3/1997.
    Under the explained notification the trader carrying out the inter-State sale shall not be entitled to claim for that
    benefit designed out there through the notification No.
    F4 (seventy two) FD/Team-4/sixty one-18 dated six/five/1986 amended once in a while.

    It is actually manufactured very clear Within this regard that the benefits produced offered through the notification No.
    F four (72) FDR-Team-4/eighty one-18 dated six/five/1986 as amended once in a while with regard
    to your inter-State sale on the cement done While using
    the type-C or sort-D, but aforesaid profit shall not be readily available just
    in case the inter-State sale is done with no kind-C or variety-D.

    22. The circular dated 16.04.2001 withdrawing the circular dated fifteen.04.1994 is as follows:- Authorities OF RAJASTHAN Business TAXES Section No.F-sixteen (Funds) Tax/CCT/94-ninety
    five/119 Dated April 16th, 2001 All Dy. Commissioners All Assistant
    Commissioners All Industrial Taxes Officers.

    All Assistant Industrial Taxes Officers.

    Round A matter has been raised as on the applicability of Finance Division notification No.File.four(72)FD/Br.IV/ 81-18 dated 06.05.1986
    vis-a-vis notification No.F/(eight) FD/Gr.IV/94-70 dated 07.03.1994 and related subsequent notification dated 12.03.1997 and the existing notification dated 21.01.2000.
    The difficulty has become examined and it is actually clarified that a supplier can avail the good
    thing about possibly of both of these notifications in any money yr.
    For instance, if he opts for reward underneath notification dated 06.05.1986
    for your economical yr 2000-2001, he would
    not be entitled to claim simultaneous benefit
    in precisely the same yr underneath the notification furnishing for minimize level of tax on cement in class of inter-state trade or commerce with none supportive Kind C or D.
    As a result, if the good thing about notification dated 21.01.2000 is remaining availed in any economic yr,
    the seller shall be debarred from proclaiming any advantage
    beneath notification dated six.five.1986 for a similar evaluation yr.

    Retaining in check out the above position, the
    Round No.F.sixteen (Spending budget)Tax/CCT/ninety four- 95/108 dated 15.04.1994 is
    hereby withdrawn along with the dealers will probably be entitled to assert good thing about
    possibly of The 2 notifications in any economic calendar year.
    Action may be taken accordingly.

    Sd/- (P.K.Deb) Commissioner

    23. As the factual rating would depict, Notification dated 07.03.1994 was applicable
    from 1st April, 1994 to 31st March, 1997.

    It was not applicable with impact from 1st April, 1997.
    In such a condition, the plea of the appellant that dual Positive aspects were being availed of
    beneath notification dated 07.03.1994 post 1st April, 1997 is unacceptable and should be rejected.
    Be it observed, by An additional notification No. 97-122 dated twelve.03.1997, the State
    Governing administration experienced rescinded notification dated 07.03.1994 and directed the Central Product sales Tax shall be calculated @ four%, subject matter to the condition which
    the vendor generating inter State revenue With this notification would not
    be eligible to assert benefit of partial exemption under the
    notification dated 06.05.1986. The notification dated twelve.03.1997 had remained in drive upto 31st March, 1998.
    The round dated fifteen.04.1994 in Specific terms wasn’t relevant on the notification dated 21.01.2000.

    24. It really is limpid the round dated 15.04.1994, when in power, had referred for the
    notifications dated 07.03.1994 and also 06.05.1986.
    Under the notification dated 07.03.1994, the
    rate of central tax on inter-Condition sale of cement was unconditionally fastened at
    four%, even when there was no declaration in Type C and
    Variety D. The notification dated 06.05.1986 associated with inter-Point out sale needed Type C and Kind D,
    for availing the gain. The circular did not in apparent and categorical conditions lay down that
    dual or a number of Rewards under the two notifications may very well be availed of by a similar supplier.

    It, even so, seems that the two the assessee along with the Earnings experienced
    comprehended the circular dated fifteen.04.1994 to imply that inter- State transactions
    would qualify and can be entitled to partial exemption underneath the notification dated 06.05.1986, when accompanied
    with Variety C and D and for inter-State sale transactions devoid of Sort C and D, benefit of notification dated 07.03.1994 would use.

    twenty five. The comprehending because of the
    assessee as well as the Revenue, inside the obtaining
    factual matrix, has its personal limitation. It
    really is because the basic principle of res judicata would have no application Regardless of the comprehending from
    the assessee and also the Revenue, for your round dated 15.04.1994, is not to the
    specific outcome as instructed and, additional notification dated 07.03.1994 was legitimate amongst 1st April, 1994 approximately
    31st March, 1997 (upto 31st March, 1997 vide notification dated twelve.03.1997) instead of thereafter.
    The Business Tax Section, by a round, might have prolonged the advantage beneath a
    notification and, thus, principle of estoppel would apply, however you will find authorities which opine that a circular couldn’t have
    altered and restricted the notification on the determent
    on the assessee. Circulars issued under tax enactments can tone
    down the rigour of regulation, for an authority which wields electricity for its possess
    benefit is offered appropriate to forego gain when needed and regarded
    essential. This ability to problem circulars
    is for just, appropriate and effective management of the function As well as in general public curiosity.
    It is just a beneficial electricity for correct administration of fiscal legislation, so that undue hardship is probably not brought about.

    Circulars are binding on the authorities administering the enactment
    but can not alter the provision on the enactment, and so forth.

    on the detriment of your assessee.

    Unnecessary to emphasise that a circular really should not be adverse and cause prejudice to your assessee.

    (See : UCO Financial institution, Calcutta v.
    Commissioner of Earnings Tax, West Bengal[five]).

    26. In Commissioner of Central Excise, Bolpur v. Ratan Melting
    and Wire Industries[six], it’s been held that circulars and directions issued by the
    Board are binding on the authorities underneath respective statute, but when this Court docket or Higher Court lays down a theory, It will be
    appropriate for the Court docket to immediate which the round should not be given effect
    to, for that circulars will not be binding over the Courtroom.
    In the situation at hand, when round dated fifteen.04.1994 stands withdrawn vide
    round dated sixteen.04.2001, the appellant-assessee simply cannot declare the
    good thing about the withdrawn round.

    27. The controversy herein centres round the period of time from 1st April, 2001 to 31st March, 2002.
    The period of time in problem is usually publish the round dated sixteen.04.2001.
    As we find, the appellant-assessee has pleaded to consider good
    thing about the circular dated fifteen.04.1994,
    which stands withdrawn and was only relevant for the notification dated 07.03.1994.
    It was not specifically applicable into the notification dated 21.01.2000.

    The truth that the 3rd paragraph of the notification dated 21.01.2000 is identically worded for the third paragraph
    in the notification dated 07.03.1994 but that could not by by itself justify the applicability of
    round dated 15.04.1994.

    28. With this context, we might Observe Yet another contention which has
    been Superior just before us. It is based on the doctrine of contemporanea exposition.
    In our regarded as view, the reported doctrine would not be relevant and can’t be pressed into provider.
    Usage or practice developed beneath a statute is indicative
    of the which means prescribed to its phrases by up to date impression. In the event of an historic statute, doctrine of contemporanea exposition is applied as an admissible help to its development.

    The doctrine is predicated upon the precept which the words and phrases
    used in a statutory provision have to be recognized in the identical way wherein they are
    usually understood in ordinary common parlance via the men and women in the region and
    business enterprise. (See : G.P. Singhs Ideas of Statutory Interpretation, thirteenth Version-2012 at page 344).
    It’s been held in Rohitash Kumar and Other folks v.
    Om Prakash Sharma and others[7] that the stated doctrine should be applied
    with caution as well as the Rule have to give way when the language of your statute is simple and unambiguous.

    On a thorough scrutiny of your language used in paragraph three of your notification dated 21.01.2000, it’s hard to keep the stated notification is ambiguous or
    susceptible to two views of interpretations. The language
    becoming plain and apparent, it doesn’t acknowledge of two different interpretations.

    29. In this particular regard, we might state which
    the round dated fifteen.04.1994 was ambiguous and, therefore,
    provided that it had been in operation and applicable possibly doctrine of contemporanea exposition could possibly be taken help of for its
    applicability. It is totally distinct that the gain and benefit was provided
    underneath the circular and never beneath the notification dated
    07.03.1994, which was lucid and couched in different phrases.
    The circular obtaining been withdrawn, the contention of contemporanea exposition would not commend acceptation and must be repelled and we do so.
    We hold that it will surely not use on the notification dated 21.01.2000.

    thirty. In view with the aforesaid Investigation, we don’t uncover any advantage
    in the moment enchantment and exactly the same is, accordingly,
    dismissed. There shall be no get regarding fees.

    Civil Attraction No. 6136 of 2013

    31. In check out in the judgment passed in Civil Attraction No.
    102 of 2010, this charm also stands dismissed. There shall be no purchase regarding costs.

    The Appellant will be the Fourth defendant in O.S. No. 666
    of 2001 submitted by her brother Sri A. V. Venkataraman for partition and allotment of a share of six/20 in the assets while in the Courtroom of
    Supplemental Subordinate Choose, Chengalpattu. Defendants No.
    one to 3 tend to be the sisters in the Appellant. It absolutely was averred while in the plaint which the match residence was
    an ancestral assets inherited by The daddy
    on the Plaintiff, Sri A.V. Venkataraman, by a partition deed
    dated 27.04.1954. Sri A.V. Venkataraman died in 1961 leaving his spouse Smt.
    A.V. Rathnabai, the Plaintiff as well as defendants.

    In accordance with the Plaintiff he was entitled into a share of 6/twenty,
    the next and Fourth defendants 6/20 share Each and every and To start with and Third defendants 1/20 share Every of your go well with property.

    Segment 29 A of your Hindu Succession (Tamil Nadu Modification) Act, 1989 was
    inserted w.e.f. 15.03.1989 by which the daughter of the coparcener shall by birth became a coparcener in her have correct in a similar way being a son and was specified exactly the same rights in the
    coparcenery assets which the son experienced. Defendants one and 3 married prior
    to the Modification and so they had been entitled to 1/20 share.
    The Appellant married after the Modification and Defendant No.2 did not marry as she
    was paralyzed in a mishap because of which they have been entitled to six/20 share.

    The Appellant submitted a penned assertion proclaiming a share of 36/90.

    two. The extra Sub Judge, Chengalpattu by his judgment dated 27.07.2004 decreed the fit Keeping which the Plaintiff,
    the 2nd Defendant as well as Fourth defendant (Appellant)
    have been entitled to the share of six/20 Every single and To start with
    and 3rd defendants ended up entitled to a share of one/twenty each while in the match
    assets. The Appellant desired A.S. No. 39 of 2006 during which she stated that the Plaintiff omitted other Houses which had been available
    for partition and that the go well with for partial partition was lousy in legislation.
    The Principal District Choose, Chengalpattu dismissed A.

    S. No.39 of 2006 by a judgment dated 20.11.2006. The Appellant approached the Higher
    Court docket of Judicature at Madras by filing Second Charm No.1168 of 2007 which was also dismissed
    on 01.11.2007.

    3. Aggrieved from the judgment of your Higher Court, the
    Appellant filed Civil Charm No. 5053 of 2009 which was permitted by this Court
    docket by a judgment dated 03.08.2009. This Court docket examined the scope of Segment 29 A from the Hindu Succession (Tamil Nadu
    Amendment) Act, 1989 and held which the daughters who bought married immediately after 1989 might have equivalent share as that of the
    son. After a important assessment of your registered deed of partition, this
    Court docket held that all the immovable Homes inherited
    by Sri A.V.

    Venkataraman were not included in the match plan. Last but not least, this
    Courtroom remitted the make a difference towards the Demo Court for The key reason why that each one the Homes
    which have been inherited from the Appellants father by advantage from the registered deed of partition dated 27.04.1954 weren’t A part of the
    match timetable.

    4. The Additional Subordinate Choose, Chengalpattu by his judgment dated 08.09.2010 passed
    a preliminary decree Keeping which the Appellant is
    entitled to 1/4 share from the go well with house(residence) and which the Plaintiff is entitled
    to remaining three/four share. The above mentioned judgment was passed with
    the Demo Courtroom on re-examination of the fabric on history just after obtaining that there was no documentary
    proof of availability of any further assets for partition. It is actually
    suitable to say that the original Plaintiff, A.

    V.

    Anantharaman, died on 20.04.2010 through the pendency of O.S.
    No. 666 of 2001. Respondents No. one, two and 3 herein ended
    up brought on report as LRs of the first Plaintiff on 21.07.2010 as Plaintiffs No.
    2, three and four.

    five. Appeal Go well with No. three of 2011 was filed by
    Respondents No. four and 5 herein who will be Defendants one and
    3 in O.S. No.666 of 2001 and Appeal Match No.9 of 2013 was filed via the Appellant herein while in the Courtroom of Principal District Judge, Chengalpattu, assailing the judgment of the Additional Subordinate Choose, Chengalpattu in O.

    S. 666 of 2001 dated 08.09.2010. The Principal District Choose,
    Chengalpattu authorized each the appeals, set aside the judgment and decree handed by the Additional Subordinate
    Choose, Chengalpattu in O.S. No.666 of 2001 dated 08.09.2010 and remitted the make any difference back on the Demo Court docket.
    It absolutely was held in the above judgment the Instructions presented by this
    Court docket in Civil Charm No.5053 of 2009 weren’t complied
    with by the Trial Courtroom as all the Qualities which were inherited by Sri A.V.
    Venkataraman because of the partition deed dated 27.04.1954 were not A part of the partition match.

    six. C.M.A. Nos. 3041 of 2014 and 3042 of 2014 had been submitted
    by Respondents No. one and a couple of herein (Plaintiffs No.
    2 and three inside the go well with) and C.M.A. Nos.3043 of 2014 and 3044 of 2014 were filed by Respondents No.
    four and five herein (Defendants No. one and 3 inside the go well with) during the Superior Courtroom of Judicature at Madras
    demanding the judgment dated 09.07.2014 in the. S. three of 2011 along
    with a.

    S. No. 9 of 2013. The Substantial Courtroom permitted the CMAs,
    put aside the judgment and decree of the primary Appellate Court and granted a
    preliminary decree from the match for partition by declaring which the Plaintiffs were
    being entitled for 5/8 share jointly and Defendants one, three and 4 were
    being entitled to one/eight share while in the accommodate household residence.
    Aggrieved because of the stated judgment of your High Courtroom, the
    Appellant has filed the above mentioned Civil Appeals.

    7. The Appellant appeared in man or woman and submitted which the acquiring recorded
    because of the Substantial Court docket that there was no way
    from the Supreme Court to incorporate other Houses inside the go well
    with timetable to empower the parties to assert their
    share is faulty. She also submitted which the Significant Courtroom
    was Completely wrong in its getting that this Courtroom although remanding Civil Attraction No.5053 of 2009 only granted liberty to amend the pleadings, file added documents
    and to guide further evidence in assistance of the amended pleadings.

    The Appellant also submitted which the judgment of the 1st Appellate Court docket was wrongly reversed because of the Large Court docket on the mis-interpretation on the remand
    purchase handed by this Court docket in Civil
    Enchantment No.5053 of 2009. The Appellant further more submitted that the other
    findings on other areas from the Significant Court were being
    unwarranted. The Appellant also submitted which the declaration inside the impugned judgment of the Higher Court docket the Appellant is entitled to one/eight share is faulty.
    Mr. V.M. Venkatramana, uncovered Counsel, showing up
    for Respondents 1 and 2 submitted that aside from the ancestral home there
    are no other properties that were accessible for partition. He more submitted that two plots i.e.

    Plot 2 and three at 185, Adyarthankal have been acquired beneath the Land Acquisition Act in 1956.
    He also supported the judgment in the Higher Court,
    which In line with him, would not have problems with any infirmity.

    8. The only position to become determined In such a case is whether or not the Superior
    Court docket was correct in interfering with the judgment of your Decrease Appellate Courtroom by which the accommodate was remanded for the Trial Court.
    As stated previously, this Courtroom in its judgment dated
    03.08.2009 in Civil Appeal No.5053 of 2009 has categorically held that all the Qualities which were inherited by
    Sri A.V.

    Venkataraman by advantage of the registered deed
    of partition dated 27.04.1954 have not been A part of the go well
    with routine. This Court docket Plainly held within the claimed judgment that Yet another floor for remand
    was which the Appellant has taken a constant stand from the beginning which the suit for
    partial partition was negative in legislation. Inside our check out, the very first Appellate Courtroom was proper in remitting the make a difference towards the
    Trial Courtroom to take into account another Homes which ended up
    inherited with the Appellants father, Sri A.
    V.

    Venkataraman, by virtue from the registered deed of partition dated 27.04.1954.
    The Higher Court committed an mistake in Keeping that there
    was no course specified by this Court docket for such as
    the other Homes from the go well with agenda. The High Court docket held that the only real way specified by
    this Court docket while remitting back to your Trial Court
    was to give a chance to the get-togethers to amend their respective pleadings, file extra documents and to steer further evidence in assistance on the amended pleadings.
    The Substantial Court was Completely wrong in disregarding paragraph 33 on the judgment
    in which it was Plainly held by this Court docket which the remand was
    warranted in perspective with the grounds talked
    about therein. One of many grounds was that every one
    the properties that were inherited with the Appellants
    father, Sri A.V. Venkataraman, were not A part of
    the accommodate routine.

    9. As We now have held which the Higher Court mis-interpreted the judgment of this
    Court docket in Civil Attraction No.5053 of 2009, we put aside the judgment of the Superior
    Court and uphold the judgment of the main Appellate Court docket inside of a.

    S. No.3 of 2011 and 9 of 2013. The Demo Court is directed to take into account the
    issue strictly in accordance Using the Instructions of the Court in Civil Attractiveness No.5053 of 2009 and judge expeditiously in look at of the match remaining in the calendar year 2001.

    10. For that aforementioned factors, the Civil Appeals are authorized.
    No orders concerning fees.

    The short dilemma involved with this charm is:
    whether the High Court docket was justified in directing
    remain with the disciplinary proceedings initiated through the appellant-Financial institution from the respondent right up until the closure of recording of prosecution evidence within the felony scenario
    instituted versus the respondent, depending on a similar info?

    2. The respondent was appointed while in the clerical
    cadre on the appellant- Bank. On the suitable time, she was Operating being an Assistant (Clearing).

    Allegedly, a while on 29th May 2006, the respondent by her functions of Fee and
    omission induced reduction to the Financial institution within the sum of Rs.

    forty four,forty,819/- by granting credit rating
    to one Laxman Parsad Ratre (who was an staff of Bhilai Steel
    Plant). The respondent herself released Laxman Parsad Ratre to open an account within the appellant
    Financial institution. On seventh November 2006, the respondent
    was positioned under suspension for indulging in gross irregularities and misconduct like of misplacing the
    clearing instruments relating to a variety of prospects.
    The respondent vide letter dated 8th November 2006, not merely admitted her misdeeds but certain the Main Supervisor of returning the quantity commensurate for
    the money loss triggered to your Financial institution due to her lapses on the earliest, failing
    which appropriate action can move forward in opposition to her.
    The reported interaction reads Consequently:

    To, Main Supervisor Condition Financial institution of India Primary Department,
    Durg (Ch.G.) Sir, Context :- Your memo selection “ Serial number/branch/2006 “ 07/196 dated 30.10.2006.

    In context of the aforesaid memo I’m sorry for the incorrect means
    adopted by me. I admit that I’ve completed a wrong deed and I am struggling from the feeling of guilt.

    What ever quantity comes in this context which i will test to pay for as early as you can soon after
    getting the quantity within the recognized sources. At the
    moment I am able to prepare Rs. sixty,000/- and I am depositing precisely the same.

    By mortgaging the loved ones movable and immovable home, arrangement for acquiring the amount, assumed and efforts are ongoing for producing
    these types of arrangement as early as possible.
    Because this works take time, I need to be given proper time
    to go even further in effort and hard work and to
    complete the function of mortgage loan.

    Our family keeping nearby and distant As well as in other states, with them my Speak to
    is continued and arrangement for the amount is ongoing.
    This perform is also having time. For that reason to continue my effort suitable time
    for you to be supplied to me.

    Level of my C.P.F and income is for use for compensating this amount of money.
    I’ll continue informing you concerning my each work and may deposit the money received in bank account.

    I have accomplished this function in mental anxiety and as a result of stress of
    predicament for which my heart is experience sorry that I’ve used
    all Mistaken means and means.

    I have two smaller children, spouse and outdated
    and ill mother and father, looking at all this give me a possibility to
    deposit the amount gained from my aforesaid initiatives for which I will be
    grateful to you personally for my entire lifestyle.

    I have not taken this type of Completely wrong action in fourteen a long time of my financial institution services but this step I’ve taken on account of psychological stress and situation. By providing me apology, right time to
    perform my initiatives.

    I guarantee you that I will likely not dedicate this kind of error
    in upcoming.

    If I are unsuccessful in the above mentioned endeavours, that you are unbiased
    for initiating proceedings on me.

    Thanking you Dated :- 8.eleven.06 Sd/- (Neelam Nag) Senior Assistant

    three. Even so, a FIR was lodged in connection with
    the reported irregularities and misdeeds committed by the respondent bearing FIR No.1043/2006, for offences punishable below Sections 409, 34 with the IPC by appellant-Lender.
    Laxman Parsad Ratre has also been named being an accused within the stated FIR.
    It really is alleged while in the FIR that Laxman Parsad Ratre who experienced
    account in State Financial institution of India issued two cheques in favour of
    Tanishk Securities the two valued Rs.6,fifty,000/-, figuring out that he did not
    have harmony in his account. Individuals cheques were being deposited by
    Tanishk Securities inside their U.T.I. Department Bhilai for clearance.
    U.T.I. Branch dispatched People cheques to Condition Bank of India at Durg, Bhilai.
    The respondent was posted in that Department within the appropriate time,
    who in connivance Along with the co-accused dispatched Those people cheques to Point out Lender of India, Malviya Nagar Branch
    While Laxman Parsad Ratre didn’t have account in that Department.
    The cheques ended up returned by that Department. The respondent intentionally didn’t quickly
    return All those cheques to U.T.I. Department at Bhilai. Resultantly,
    U.T.I. Department at Bhilai According to the settled follow assumed which the cheques are actually cleared and produced the
    payment to Tanishk Securities, by endorsing payment from the
    title of Point out Bank of India. Therefore creating a lack of Rs.

    13 lakhs to State Financial institution of India. Which was disclosed only
    on 28.ten.2006 for the duration of reconciliation of accounts of The 2 Banks.
    Even further, the respondent herself experienced introduced
    Laxman Parsad Ratre for opening an account during the appellant-Lender.
    She has admitted her lapse within the conversation sent
    by her for the Chief Manager on the appellant-Bank dated 8th November, 2006.
    In a written admission specified on sixth November, 2006 Laxman Parsad
    Ratre mentioned that he was associated with a legal activity in connivance Along with the respondent.
    The FIR has actually been registered for offence of achievable loss of Rs.
    29,53,262/-.

    four. Immediately after registration with the FIR, the
    regional law enforcement proceeded While using the investigation and filed cost-sheet No.
    sixty three/2007, below Portion 173 of the Prison Treatment Code,
    on sixth February, 2007, ahead of the Magistrate.

    Criminal Grievance No. 1043/2006 was registered for offences punishable less than Sections 409, 34 of IPC.
    The knowledgeable Court docket then proceeded to body costs towards the respondent on twelfth June
    2007. Thereafter, on 7th April, 2008, the appellants,
    through appellant No.two, termed upon the respondent to offer a proof with regard to the
    alleged irregularities and misdeeds dedicated by her. The
    respondent vide conversation dated 15th April, 2008 only denied the many allegations.

    The Skilled Authority, hence, decided to initiate departmental enquiry
    versus the respondent, for which, charge-sheet dated nineteenth September, 2008 was issued towards the respondent, which reads
    Therefore:

    Shri Neelam Nag, Senior Assistant (Suspended) Indian State bank Bhilai Metal
    Plant Region Branch Bhilai Sr. No. Ankara/Space 3/ Anushansha / 820 nineteenth
    Sep, 2008 Charge sheet I in the ability of disciplinary authority demand adhering to rates on you You’ve committed following slip-up through Functioning in Durg Department.

    You may have offered identification to Lachhman Parsad Ratre for opening the account
    thereafter by means of this account via accounts you have deal with the Procedure on the Fund of other administrative accounts.

    Through saving account no. 01119-0021348 two cheques bearing no.
    463553 and 4635554 that’s amounting to Rs. six,50,00.00 Just about every
    in favour of Tanishk Securities on 29.5.2006 which was thanks Durg Department.
    Which was submitted by U.T.I. Financial institution for
    adjustment, because of not insufficient amount in Durg Branch rather than returning to Bhilai Branch deliberately
    for building the harmony of adjustment has transfer to Malviya Nagar
    Durg Branch with responding.

    Two cheque bearing no. 4635553 and 463554 Every single amounting
    to Rs. 65,0000/- which had been on account of Durg Department,
    Malviya Nagar Branch experienced returned with T.R.

    on 31.5.2006, which ought to have return by you to move
    Department Bililai without any proceeding, however , you deliberately preserve it with you.

    The above mentioned incident depth (data are available in light) on 28.10.2006 held branch clearing of the general account in clearing it make clear that in Udhavi routine 07
    Rupees 13,00,000 entries which was originate by Malviya Nagar Durg Branch, it wasn’t responded by Durg Branch.

    You had hooked up with Tanishk Securities commodity investing
    and also you by misusing the quantity of Chattisgarh Point out Energy division received deposit within the account
    of Shri Lachhman Parsad Ratre. You’ve got taken off the original
    slip of deposit of the account of chattisgarh Condition Electricity division and in place of it put in the slip
    of Shri Fee conserving checking account for that reason the dealing and
    clearing in the saving checking account which has dedicated
    by you, the complete element is obvious and enclosed in Annexure “ two.

    For that reason you With all the intention of cheating you may have divert the entire
    number of Rs. forty eight,0000 of sixteen challan of Condition Govt.
    on four.five.2006 (Annexure 2(11)).

    The top Department Bhilai by clearing residence has shut to
    post because of cheque in Durg Branch, there after the cheque of
    various bank situated at Bhilai which has deposited in Durg Branch really should presented for collection, you switching the deposit slip of Chattisgarh State Electrical power Division existing account making ready the deposit slip of Lachhman Ratre has changed.

    As a result the FDR of recent of Chattisgarh Point out Electric power division has misused (Annexure 2 (12)).

    On ninth August, 2006 Chattisgarh Point out Electricity divisions
    has deposited two cheque overall amounting to Rs. 125916/- of other banks
    for deposit within their current account you by altering the slip.
    Resulting from reference on precisely the same working day cheque no.
    463549 amounting to Rs. 125916 I.D.B.I. Branch Bhilai has submitted
    these cheque in Durg Branch which was while in the
    saving bank account of Shri Ratre, as a consequence of not acquiring inadequate
    fund while in the account of Shri Ratre returned but the above mentioned
    cheque through clearing by not returning but by you inside the deposit of clearing scroll and transfer both facet with crafty make balance.
    For that reason you by not returning the cheque deliberately with cheating has tampered The existing
    account cheque of Chattisgarh Point out Electric power
    division.

    Consequently with nicely system method the amounting to Rs.
    4440891 has deposit within the pretend of account of Shri Price and misuse the above mentioned volume and
    take care of in commodity market place. It crystal clear depth is enclosed in Annexure 1 variety of witnesses examined so far; as well as cause for hold off from the completion of trial.
    The State of Chhattisgarh has submitted an affidavit of the Additional Superintendent of Police dated 1st August 2016.
    From this affidavit, it truly is seen the legal trial No.1043/2006 ahead of framing
    of demand on 12th June 2007, was detailed on 13 dates.
    Right after framing of demand, the issue has proceeded prior to the Classes Courtroom on 133 dates.
    In paragraph 9 to eleven of the affidavit, the crack up has actually been supplied
    as under:

    9. It is even further respectfully submitted that the perusal of Court docket proceedings of 133
    dates reveal which the hold off in completion of demo
    was because of numerous reasons. It truly is submitted that on some dates,
    the situation was adjourned as a consequence of absence of accused folks.

    On some dates, the case was adjourned because the prosecutor was absent.
    The situation was also adjourned resulting from non-availability
    of data files as it was despatched into the Classes Court for
    selecting the Bail Software u/s 439 CrPC. The situation was also adjourned on the
    applying created by the accused persons to make offered some documents.

    The case was also adjourned as a result of Ld.
    Presiding Officer on depart, the transfer of Presiding Officer, the transform of
    Court. The case was also adjourned on account of
    strike via the Lawyers or as a result of Court docket vacation. In the gist
    of dates on which the situation was listed before the Ld.
    Demo Courtroom, are as follows:

    S.No. Particulars (Reason behind Delay) Dates one.
    Accused Laxman Ratre not current 06 2. Accused Neelam Nag not current 14 3.
    Prosecution witnesses not present ten four. Accused persons not
    existing 05 five. ADPO not existing 23 six. Files 07 7. Arguments 05 eight.
    Software for bail 07 9. Receiving of need letter 06 10. Circumstance Diary despatched for the Justice
    of the peace 05 eleven. Receiving of Diary 04 12. Court docket getaway 03 thirteen. Strike of
    Advocates 02 fourteen. Services of copy of the situation 01 fifteen. Change
    of fees 01 16. Time sought through the Advocates of accused 01 people seventeen. Presiding
    Officer on go away 05 18. Transfer of Presiding Officer 03 19.
    Reply 04 20. Trying to keep present status 04
    21. Evidence ten 22. Scenario sent to copying
    Office 03 23. Issuance of instruction concerning case 01 hand-over 24.
    Getting of situation on transfer 01 25. Framing of
    charges 01 26. Order 01 133 Times Overall=

    10. It is further more submitted that the perusal from the Court docket proceedings reveal
    the dates on which, the prosecution witness have been present and the outcome
    on that day :

    thirty.06.2007 Prosecution witnesses Pleasure C. Aryakara and Pushpkala current in Courtroom, even so, Considering that the make a difference was preset
    for 02.07.2007, they have been questioned to return again on that date.

    02.07.2007 The above mentioned two prosecution witnesses ended up existing, on the other
    hand, they could not examined on account of non-availability
    of case diary and seized files.

    eighteen.07.2008 prosecution witness Pushpkala current in Courtroom even so,
    she could not be examined since the Ld. Presiding Officer was on depart.

    09.03.2009 Prosecution witness Pushpkala existing in Court docket however, she
    could not be examined.

    08.ten.2010 Prosecution witnesses Joy C. Aryakara and Ms.
    Pushpkala current in Court, on the other hand, they may not be examined because
    co-accused Laxman Ratre wasn’t present nor any advocate appeared on his behalf.

    22.07.2011 Prosecution witness Pushpkala was examined Prosecution witness Pleasure C.

    Aryakara also existing in Courtroom nevertheless, the defence refused to cross- study on the
    bottom of non-availability of specified bank files. This prosecution witness was for that reason couldn’t
    be cross-examined.

    15.09.2011 prosecution witness K.G. Goswami current in Court docket even so, the evaluation could not happen on account of absence of accused / respondent No.one Neelam Nag.

    24.09.2011 Prosecution witnesses KG. Goswami and N. Chandrashekhar current
    in Court. The co-accused Laxman Ratre is absent. Witness N.
    Chandrashekhar could not be examined because
    of non-availability of some documents.

    04.eleven.2011 Witness N. Chandrashekhar current.
    The examination couldn’t happen on account of non-availability of selected files.

    01.09.2012 Prosecution witness A.S. Jitendra present in Courtroom.

    The accused / Respondent No.1 Neelam Nag was
    absent, on the other hand, for the ask for of his Counsel, the examination of prosecution witness was deferred.

    03.09.2015 Prosecution witness Ramesh Kumar existing in Court.
    The accused Neelam Nag was absent. Assessment of witness
    did not happen.

    02.eleven.2015 Prosecution witness Ramesh Kumar Existing. The accused
    Neelam Nag was absent. Evaluation of witness didn’t occur.

    11. It is submitted that 3 prosecution witnesses have
    already been examined. The hold off in completion of
    demo is due to motives talked about in the above mentioned paras.
    Depending on these points, the appellants contend that no further more indulgence can be proven to
    your respondent as well as security supplied to the respondent from the Substantial Court docket really should be vacated keeping in your mind
    the exposition in the above mentioned stated reported final decision. As regards the argument in the respondent
    that the disciplinary proceedings has to be

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