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    Civil Attraction No. 102 of 2010 The appelant can be a General public Minimal Business integrated under the businesses Act, 1956
    and engaged within thhe entertprise of producing
    and offering Gray Portland Cement. In exercising of powers conferred by Part 8(five)
    with tthe Central Income Tax Act, 1956 (for short, CST Act), The federal government of Rajasthan experienced issued a Notification No.

    F4(seventy two)FD/Gr.IV/81-eighteen dated 06.05.1986 letting partial
    exemptions with tthe revenue tax payable in respect of inter-Condition profits
    while iin the manner and matter to the problems talked about therein. Partial exemption was granted underneath the said notification at the speed of 50%/seventy five% on Thee idea off rise in The share of your
    complete inter-Condition revenue and reduce in percentage of inventory transfers
    but the advantage under the reported notification wasn’t accessible on levy cement.
    In the evaluation yr 1989-ninety to 1997-98 the appellant
    had been granted advantage of partial exemption underneath the notification dated 06.05.1986 apart from the evaluation yr
    1995-96 andd 1996-97 as no promises have been made by the
    appellants remaining not eligible.

    two. It’s important to condition below the State, in exercise
    of powers conferred by Segment 8(five) from the CST
    Act, issued Notification No.

    F4(8)FD/GR.IV/94-70 dated 07.03.1994 superseding the notification dated 09.01.1990 and directing that in respect of inter-State
    income of cement, tax payable beneath sub-sections (1)
    and (two) of the reported Section shall be calculated at the speed of 4%
    devoid of furnishing declaration in Variety
    ˜C, inter alia, subject matter into the affliction which the dealer making inter-Point out gross sales less than this notification shall not be
    eligible to say reward furnshed by partial exemption notification dated 06.05.1986.
    This notification remained in drive from 01.04.1994 to 31.03.1997.

    three. The CCT vide Circular No. 2/ninety four-95 dated 15.04.1994 clarified
    that inter-Condiition product sales off cejent duly supported bby C andd
    D varieties shall be eligible for advantage of partial exemption notification dated 06.05.1986 Which these types off
    reward wouldn’t use tto inter-Point out revenue which are
    not supported by declarations in declarations in Forms C/D.

    four. By Notification No. 97-122 dated twelve.03.1997 issued underneath Portion 8(5) in the CST Act, the Condition Government rescinded the Notification No.
    94- 70 dated 07.03.1994 and directed that CST on inter-Condition profits of cement shall bee calculated at the speed of 4% inter alia
    subject to fulfilment on the condition which thhe vendor creating inter-Point outt
    gross sales beneath tuis notification shall not be suitable to claim
    gain provided by partial exemption notification dated 06.05.1986.
    This notification remained in drive upto 31.03.1998.

    five. Given that the factual rating has long been depicted,
    to the evaluation yr 1997- 98, dispute arose if the sale of levy cement in the base year, i.e., 1984-eighty
    five, may be incorporated and brought into account for calculating the bawse decades figure for the purpose oof calculating the benefits uunderneath the notification dated
    06.05.1986. A re-assessment notice was issued to the appellant for disallowing the
    claimed partial exemption on the ground that even though
    calculating the advantages less than notification dated 06.05.1986 the appellant-company experienced not
    bundled thhe determine of sale of levy cement designed in The bottom 12 months,
    that may be, 1984-85. The reported re-evaluation noticce was challenged by the appellant
    which formed the subject material of Writ Petition No.
    1790 of 2001 which was dismissed by the Rajasthan Superior Courtroom vide get dated 24.07.2002.
    A Special Enchantment bearing No. 497 of
    2002 was filed from thhe purchase dated 24.07.2002 ahead of the Divisikon Bench and on the reference being made by the Division Bench, the make any
    difference was referred to a larger Bench and the same is pending thing to consider.
    The same dispute about inclusion of levy cement
    had also arisen for the assessment calendar year 1991-92 which had been resolved byy
    the Tax Board, Rajasthan vide order dated sixteen.01.2003
    in favour of the appellant which attained finalityy due tto the fact no revision petition was filed by
    the Conndition from the stated conclusion.
    For your evaluation yr 1999-2000, the appellant
    was questioned vide present trigger observe dated 16.ten.2001 too elucidate why the good thing about
    partial exemption underneath notification dated 06.05.1986 should not be disallowed on the ground that although calculating
    the advanages leszs than notification datged 06.05.1986 the appellant experienced not provided
    the determine of sale of levy cement manufactured in the
    base yr, that may be, 1984-85. Against tthe
    said clearly show bring aout discover writ petition bearing No.
    4300 of 2001 was submitted and vide get dated 14.08.2002 the Higher Courtroom disposed on the
    claimed writ petition in light-weight in tthe get dated 24.07.2002 passed in Writ Petition No.

    1790 oof 2001. Remaining aggrieved with the mentioned
    purchase, the appellant had submitted a DB Specific Enchantment No.
    539 of 2002 which happens to be pending consideration. We may instantly explain that
    we aren’t concerned with thee claimed evaluation many years.

    six. To the assessment year 2000-2001, a Show Lead to Discover dated eleven.01.2001
    wass issued on the appellant trying tto get to
    disallow the advantage beneath notification dated 06.05.1986 on the ground that the appellant experienced not calculated the benefits beneath notification dated 06.05.1986 after such as the determine of sale of levy cement in The
    ottom calendar year, which is, 1984-

    eighty five. Versus the stated present bring about recognize Writ Petition bearing No.
    551 of 2002 was submitted which happrns to
    be pending prior to the Substantial Court.

    seven. In workout of electrical power less than Portion eight(5) with the CST Acct the Statfe Govtt vide Notification No.
    ninety seven-266 dated 21.1.2000 directed that tax payable underneath sub-sections (1) and (2) in the
    explained Part over the inter- Condition inccome off cement
    shall bee calculated at the rate of six% inter alia topic to your
    ailment the vendor making inter-Point out gross saes beneath this notification shall not be eligible to say reward provided below partial exemptfion notification dated

    8. After a lapse of seven decades inn thee previous round dated
    15.04.1994, the CCT issued One more Round No. 94-95/119 datged 16.04.2001 purporting to
    explain the applicability of partial exemption notification dated 06.05.1986 vis-a-vis notification dated 07.03.1994 and subsequent
    notifications dated twelve.03.1997 and 21.01.2000. From the claimed circular the competent authority presupposed to point out which
    thee dealer can avail of the advantage of either of thse
    two notifihations in alost any financial 12 months that meabs therefore
    that if he opts for the reward below notification dated 06.05.1986 for your 12 months 2000-2001, he wouldn’t be entitled to say simultaneous reward in regard of tthe
    exact same calendar year beneath the notification dated 21.01.2000.

    9. With the assessment year 2000-2001, a present lead to detect dated 19.08.2003 was
    isszued through the Industrial Taxes Officer to your appellant seeking
    tto disallow tthe advantages under notification datesd 06.05.1986 on the purported retrospective software in the
    Round dated 16.04.2001.

    Appellant challenged the reported present lead to observe prior to the Suplerior Court
    By means of a Writ Petition bearing No. 6192 of 2003. The High
    Courrt vide get dated 18.11.2003 hsld whic the
    explained demonstrate induce recognize dated 19.08.2003 wasn’t justified as Circular dated sixteen.04.2001 could
    use only prospectively instead of retrospectively.

    10. Though finalizing the evaluation for the evaluation 12 months
    2001-2002, a exhibit lead to recognize dated 19.08.2003 was issued purportedly according to Round dated sixteen.04.2001 nefessitating
    tthe appellant to poiint out result in why the partial exemption claimed less than Condition Governments notification No.

    F4(72)FD/Gr.IV/81-eighteen dated 06.05.1986 really should not be disallowed.
    The appelllant submitted its reply efen so the examining autority vide buy daed 26.08.2003 turned downn the claim of pqrtial exemption only
    on Thee idea of Round dwted sixteen.04.2001 annd imposed added tax about thee assessee
    for that assessment year 2001-2002.

    11. The appellant submitted an charm before the Dephty
    Commissioner (Appeals), who permitted the charm
    on 03.01.2004 Keeping the appellant can be entitled to avail
    this sort of partial exemption in regard of inter-Poinmt out sales built on which concessional price off
    six% was not availed of bby it less than notification dated 21.01.2000.

    12. Stayijng aggrieved because of the order with the appellate authority, the revenue approached the Rajasthan Tax Board in attractiveness contending, inter
    alia, that According to roujnd dated sixteen.04.2001 the advantage couldn’t be claimed less
    than notification dated 06.05.1986 If your device had made
    profits under notification dasted 21.01.2000. In essence, iit had been urged that advantage of both equally the
    notkfications couldn’t be availed of in precisely the same money yr.
    The Tax Board authorized the attraction filed because of thhe earnings.
    Towards the buy in the Tax Board, the appellant submitted revision petition prior to the Higher Courtroom aoong
    with the discovered One Choose vide order daed 17.04.2009 looking at the
    submissions set forth through the parties and on analysing the
    basic principle mentioned in Tata Cummins Ltd. v. State of Jharkhand[one], M/s Vividh Marbles Pvt.

    Ltd. v. Business Tax Officer[two], Condition of
    Rajasthan v. J.K. Udaipur Udyog Ltd. and A different[three], MRF Ltd.

    Kottayam v. Asstt. Commissioner (Evaluation) Revenue Tax and ors.[4] together with other authorities arrived to hold that affliction no.
    three of Notification No. 21.01.2000 has to be supplied its basic and clear that means and can’t be limited only
    to the precise transaction of sale lined by notification dated 21.01.2000 alone and in the event the condition no.
    three unequivocally states that when the assessee avails of the advantage of concessional level of tax less
    than notification dated 21.01.2000, he can’t obtain the partial
    reward as envisaged while in the Notification dated 06.05.1986 and appropriately repelled the stand
    with the assessee.

    13. We’ve read Mr. S. Ganesh, discovered senior counsel with
    the appellant and Mr. Jatinder Kumar Bhatia, uncovered counsel with the respondent.

    14. The seminal problem that arises for consideration, succinctly set,
    is if the appellant is entitled to dual good thing about partial exemption beneath the notification dated 06.05.1986 and also the
    decreased fee of tax @ six% under notification dated 21.01.2000.
    To reply The problem lifted, it’s important to check with the notifications along with the language
    utilized therein to confirm the fundamental intention therein and to appreciate whether grant of simultaneous exemptions and benefits
    could well be Opposite for the explained notifications.
    The main notification dated 06.05.1986 reads as under:- Notification No.F.4(72)FD/Gr.IV/81-18, S.O.
    23, May possibly six, 1986.

    In exercise of your powers conferred by sub-portion (five) of part
    eight of your Central Sales Tax Act, 1956( Central Act 74 of 1956), the Condition Federal
    government, on remaining glad that it’s important so to complete in the
    public curiosity, in supersession on the Finance Section Notification No.
    F.4 (seventy two) FD/Gr.

    IV/eighty one-36, dated December three, 1985, hereby directs that, with quick result,
    any dealer, possessing his location of enterprise and manufacturing goods from the State
    of Rajasthan, may claim partial exemption through the tax
    payable in respect in the product sales by him of these items in the
    course of inter-Point out trade or commerce By the use of reduction at the speed of 50% from
    the tax so payable on increased revenue upto 50% and at the rate of seventy five% of your tax so payable on elevated
    sales made over and higher than the aforesaid fifty%, from the way and issue on the ailments
    as follows:- (1) This sort of reduction of tax shall be permitted to a
    dealer only right after As well as in respect of the rise and that is effected
    in the percentage with the quantum of goods bought in the
    midst of inter-Point out trade or commerce outside of the overall quantum of products offered throughout the Point out and in the middle of
    inter- State trade or commerce and dispatched to move Office environment, Branch Place of work, Depot or agent outside the Condition available outside the Point out, for the duration of any
    accounting year as in opposition to these percentage
    throughout the accounting 12 months 1984- eighty five.

    (two)In the case of a vendor who commenced the manufacture of products from the
    State of Rajasthan on or soon after 1.1.1985, the typical on the aforesaid percentages in respect of
    the opposite brands inside the Condition from the pertinent industry through the accounting yr 1984-85, calculated and determined by
    the examining authority With all the acceptance from the Commissioner, shall be deemed to become the percentage in regard of these seller for your
    accounting 12 months 1984-eighty five;

    (three) This enhance effected in The share, as referred to in clause (1) higher than in regard of
    your income in the midst of inter-Point out trade or commerce, to generally be
    deemed shall be restricted to the extent of the minimize in The proportion in regard on the despatch of products to Head
    Workplace, Department Workplace, Depot or agent outside the house the State available for sale outside the State,
    during the pertinent accounting yr as in opposition to this sort of share over the accounting
    year 1984-85; and (four) No declare for these reduction of tax shall
    be authorized in regard of levy- cement.

    fifteen. The notification dated 21.01.2000 is as below:- [No.F.four(1) FD/Tax Div. ninety seven-266] Jaipur, 21st January, 2000 In exercise in the powers conferred by sub-portion (5) of
    area eight in the Central Profits Tax Act, 1956 the
    State Federal government remaining glad that it’s important in the public
    curiosity so to do, hereby directs the tax payable under
    sub-sections (one) and (2) of your reported part, by any
    seller getting his area of business enterprise inside the Point out, in respect of sale
    of cement made by him from any these location of enterprise while in the Point out, in the course of inter-point
    out trade or commerce, shall be calculated at the speed of six%
    on the next ailments, namely:-

    one. That the supplier shall history the proper identify with comprehensive and
    entire deal with of your purchaser in the bill or income memorandum for
    such inter- Condition sale to become issued by him;

    two. Which the load of evidence the transaction was in the nature of
    inter- State sale shall be to the supplier; and

    3. The dealer making inter-Condition income beneath this notification shall not be eligible
    to claim Advantages furnished by notification No.F.4(seventy two) FD/GR.IV/eighty one-18 dated 6.five.1986 as amended once in a while.

    sixteen. Over a thorough scanning from the notification dated 06.05.1986, it
    is obvious that it will allow partial exemption from profits-tax on inter-State gross sales, issue to
    and during the way stipulated therein. The exemption of seventy five% or 50% is granted with reference on the
    quantum of products offered in the middle of inter-State trade or commerce out
    of the full quantum of products marketed throughout the
    Point out, as from these types of proportion over the accounting calendar year 1984-eighty five,
    which can be dealt with as the base calendar year. As per the notification, it’s applicable to a
    vendor that has his put of enterprise; and he has to be
    production products In the State. The intention is to motivate inter- Condition sale of goods created and marketed by a dealer in the Point
    out of Rajasthan. It’s got a function. The rise in quantum of
    goods bought in inter-Point out trade or commerce with reduction in quantum
    of stock transfers By means of branch or depot transfers on which NIL or no
    Central Revenue tax is relevant would boost the revenue in the State.
    Clause four of your notification envisages
    that no reduction of tax would be to be allowed in respect of levy cement.
    Computation of the entire quantum of products with reference to the exclusion of
    levy cement isn’t a subject on the current attraction and that’s pending for consideration before
    the Appellate Bench and One Decide with the Superior Court.
    However, it is obvious that improvements in figures of the quantum of
    products, no matter whether with reference to inter-Condition product
    sales and intra-Point out income in the base 12 months and within the calendar year where profit is claimed, would
    impact the willpower and quantification from the profit.
    For that reason, the exclusion or inclusion inside the quantum or turnover is critical and important.

    seventeen. The 21.01.2000 notification applies to a seller having a
    place of company during the Condition and is in respect of sale of cement made
    by him from any place of organization throughout the
    Point out in the midst of inter-Condition trade or commerce.
    Other than the above, specified other disorders are
    for being happy. They’re (a) revenue-tax in regard
    of inter-Point out sales as per the notification could be
    calculated at the rate of 6% and (b) the supplier making inter-Condition revenue beneath notification dated 21.01.2000 would not be suitable to say advantage delivered within the notification dated 06.05.1986.

    Clause three with the notification lays down that if a
    dealer statements reward under notification dated 21.01.2000,
    he’s not eligible to assert the gain beneath notification dated 06.05.1986.

    Benefit underneath the two notifications cannot be claimed at the same time.
    It is straightforward and very clear.

    eighteen. A vendor producing inter-State product sales under the
    notification dated 21.01.2000 is disqualified and never qualified to assert gain underneath the notification dated 06.05.1986.
    The rationale is to deny dual profit and likewise the notification dated 06.05.1986
    computes the benefit on The premise of turnover. Bifurcation and division of turnover would bring on distortion and lead to anomalies.

    19. To get over the aforesaid impasse, the learned counsel to the appellant has elevated three contentions.
    The 2 notifications being effective should be liberally construed,
    for it cannot be assumed the intendment was that if an assessee statements and was entitled to a relatively tiny or partial exemption underneath notification dated
    06.05.1986, he could well be deprived from the exemption although he fulfills the circumstances in paragraphs 1 and
    2 from the notification dated 21.01.2000. The submission is that the assessee may get good thing about both of those the notifications although
    not the dual gain during the sense that inter-Condition sales on which good thing about concessional price of tax of six%
    is not really availed of might be granted partial exemption beneath
    notification dated 06.05.1986. Fairly in addition to the aforesaid argument, it can be urged
    that partial exemption may very well be granted under the notification dated 06.05.1986 in regard of these intra- State income not covered because of the notification dated
    21.01.2000; and good thing about partial exemption less than notification dated 06.05.1986 would co-exist While using the notification dated
    21.01.2000, although in respect of different and distinctive
    transactions. The next limb of argument is that this interpretation was the knowledge of
    the respondents, as they had issued round dated 15.04.1994 and pursuant for the explained circular, the appellant and
    one other assessees have been prolonged benefit of the notification dated 06.05.1986 and likewise the notification dated 07.03.1994,
    that has now been replaced and re- introduced in the form of notification dated 21.01.2000.
    The plea of consistency especially when the profits in previously several years had
    approved the said interpretation is highlighted. The final plank of argument would be
    the circular dated 15.04.1994 was clarificatory and had rightly interpreted and expounded the interaction among The 2 notifications.
    Hence, the round dated 15.04.1994 under the notification dated 07.03.1994
    would equally apply and would tutorial the interpretation from the notification dated 21.01.2000.

    twenty. So as to appreciate the contentions raised, it’s
    essential to reproduce notification dated 07.03.1994 as well as circular dated 15.04.1994, along with the round
    dated sixteen.04.2001 by which round dated fifteen.04.1994 was withdrawn.
    The notification dated 07.03.1994 reads as under:
    – Notification No.F.four (8) FD/Gr.IV/94-70 S.O. No. two
    hundred, Jaipur, dated March seven, 1994.

    In training with the powers conferred by sub-area (5) of part
    eight of the Central Product sales Tax Act, 1956 (Central Act seventy
    four of 1956), As well as in supersession of the Department Notification No.File.4 (72) FD/Gr.IV/82-34, dated 27.06.1990, the Point out Federal government
    remaining pleased that it’s important in the public curiosity so
    to perform, hereby directs that the tax payable below sub- sections (one) and (2) on the claimed part, by any seller possessing his place of small business during the State, in regard of
    your product sales of cement made by him from any these spot of organization in the
    course of inter-Point out trade or commerce shall be calculated at the rate of 4 per cent without the need of furnishing of
    declaration in variety C or certification in kind D on the subsequent conditions, particularly:
    – (i) which the dealer shall document the identify and complete and
    entire deal with with the purchaser during the bill or income memorandum for these kinds of inter-State sale
    to become issued by him;

    (ii) which the load to verify which the transaction was
    in the character of inter-State sale, shall be on the dealer; and (iii) which the seller building inter-Point out revenue beneath this notification shall not be eligible
    to assert advantage delivered for through the notification No.File.four.
    (seventy two) FD/Gr.IV/eighty one-eighteen, dated six.5.1986, as amended every now and then.

    This notification shall arrive into pressure from 1st April, 1994 and shall stay in pressure
    upto 31st March, 1997.

    21. The circular dated 15.4.1994 is reproduced below:- Tax Coverage circular No.2/ninety four-ninety five State of Rajasthan Professional Tax Department No.

    Pa. sixteen/Finances/Tax/Commissioner/94-ninety five/108 Dated fifteen/4/1994 To, All Deputy Commissioners,
    Industrial Tax All Assistant Commissioners, Commercial Tax All Commercial/Assistant Industrial Tax
    Officers Round The notification No. Pa. 4 (8) FD/Group-4/94-70 dated seven/3/1994 was issued because of the
    Condition Govt and the rate of central tax within the inter-State sale of cement is preset unconditionally
    at 4 per cent in case the declaration sort-C or type-D is not really submitted amongst one/four/1994 to 31/three/1997.

    Under the reported notification the trader executing the
    inter-State sale shall not be entitled to say for that profit
    built readily available in the notification No. F4 (seventy
    two) FD/Group-4/sixty one-18 dated six/5/1986 amended every so often.

    It can be designed obvious With this regard that the benefits manufactured accessible through the notification No.
    File 4 (seventy two) FDR-Team-4/81-18 dated six/five/1986 as
    amended once in a while with respect to your inter-State sale with
    the cement done With all the sort-C or form-D, but aforesaid
    benefit shall not be readily available in the event the inter-Point out sale is
    completed without the variety-C or variety-D.

    22. The round dated sixteen.04.2001 withdrawing the round dated fifteen.04.1994 is as follows:-
    Govt OF RAJASTHAN Business TAXES Section No.File-16 (Budget) Tax/CCT/94-ninety five/119 Dated April 16th, 2001 All Dy.
    Commissioners All Assistant Commissioners All Industrial Taxes

    All Assistant Commercial Taxes Officers.

    Round An issue has become lifted as to the applicability of Finance Division notification No.File.4(72)FD/Br.IV/ 81-18 dated 06.05.1986 vis-a-vis notification No.F/(8)
    FD/Gr.IV/94-70 dated 07.03.1994 and similar subsequent notification dated 12.03.1997 and the existing notification dated 21.01.2000.
    The issue continues to be examined and it is clarified that a seller can avail the benefit of both of
    these two notifications in almost any financial yr. For instance,
    if he opts for profit below notification dated 06.05.1986 with the money year 2000-2001, he would not be entitled to claim simultaneous profit in the exact same year under the notification giving
    for reduce level of tax on cement in program of inter-condition trade
    or commerce without any supportive Type C or D.
    Therefore, if the good thing about notification dated 21.01.2000 is
    currently being availed in almost any economical
    calendar year, the vendor shall be debarred from professing any benefit below notification dated 6.five.1986 for a similar
    assessment 12 months.

    Retaining in look at the above mentioned standing, the Circular No.File.16 (Funds)Tax/CCT/94- ninety five/108
    dated fifteen.04.1994 is hereby withdrawn along with the sellers will be entitled to
    assert good thing about possibly of the two notifications in almost any economical calendar year.
    Action may be taken accordingly.

    Sd/- (P.K.Deb) Commissioner

    23. Given that the factual score would depict, Notification dated 07.03.1994 was relevant from 1st April, 1994 to 31st March,
    1997. It wasn’t relevant with result from 1st April, 1997.
    In such a problem, the plea on the appellant that dual Gains have been availed
    of underneath notification dated 07.03.1994 write-up 1st April, 1997 is unacceptable and
    needs to be rejected. Be it pointed out, by Yet another notification No.

    97-122 dated twelve.03.1997, the Point out Government had rescinded notification dated 07.03.1994
    and directed the Central Gross sales Tax shall be calculated @ four%,
    subject to your condition that the vendor building inter Condition profits On this notification wouldn’t be
    eligible to claim benefit of partial exemption beneath the notification dated 06.05.1986.
    The notification dated 12.03.1997 experienced remained in drive
    upto 31st March, 1998. The circular dated fifteen.04.1994 in express text wasn’t relevant into the notification dated 21.01.2000.

    24. It is limpid which the circular dated fifteen.04.1994,
    when in power, had referred towards the notifications dated 07.03.1994 and also 06.05.1986.
    Beneath the notification dated 07.03.1994, the rate of central
    tax on inter-Condition sale of cement was unconditionally preset at
    4%, even when there was no declaration in Type C and
    Kind D. The notification dated 06.05.1986 concerning inter-Point out sale
    necessary Form C and Variety D, for availing the reward.
    The round did not in apparent and categorical phrases lay down that twin or numerous Positive
    aspects beneath the two notifications could be availed of by precisely the same vendor.

    It, on the other hand, seems that each the assessee and also the Revenue had understood the round dated 15.04.1994 to suggest that
    inter- State transactions would qualify and would be entitled to
    partial exemption under the notification dated 06.05.1986, when accompanied with Type C and D and for inter-Condition sale transactions
    without having Variety C and D, benefit of notification dated 07.03.1994 would utilize.

    25. The being familiar with via the assessee and also the Earnings, inside the
    acquiring factual matrix, has its have limitation.
    It is actually as the theory of res judicata would’ve no application Despite the
    comprehension by the assessee along with the Revenue, with the circular dated
    fifteen.04.1994, is never to the particular impact as prompt and, additional notification dated 07.03.1994 was valid involving
    1st April, 1994 up to 31st March, 1997 (upto 31st March, 1997 vide notification dated twelve.03.1997)
    instead of thereafter. The Professional Tax Department, by a round, could have
    prolonged the reward under a notification and, thus, theory of estoppel would
    implement, although you’ll find authorities which opine that
    a round could not have altered and limited the notification to your determent with the assessee.
    Circulars issued underneath tax enactments can tone down the
    rigour of law, for an authority which wields energy
    for its very own benefit is offered correct to forego edge when required
    and thought of needed. This energy to concern circulars is for just,
    suitable and successful management in the function As well as in public fascination. This
    is a helpful ability for suitable administration of fiscal legislation,
    to ensure that undue hardship might not be triggered.
    Circulars are binding over the authorities
    administering the enactment but are not able to change the provision on the enactment, and so on.
    on the detriment on the assessee.

    Unnecessary to emphasise that a circular shouldn’t be adverse and bring about prejudice on the assessee.
    (See : UCO Lender, Calcutta v. Commissioner
    of Cash flow Tax, West Bengal[five]).

    26. In Commissioner of Central Excise, Bolpur v.

    Ratan Melting and Wire Industries[6], it’s been held that circulars and directions issued because of the Board are binding around the
    authorities beneath respective statute, but when this Courtroom or Higher Court
    lays down a theory, It could be appropriate for the
    Court to direct which the circular shouldn’t be provided effect to, for your circulars are usually not binding about the Court docket.
    In the case at hand, when circular dated 15.04.1994 stands withdrawn vide round dated sixteen.04.2001, the appellant-assessee are unable to assert the advantage of the withdrawn round.

    27. The controversy herein centres round the interval from 1st April, 2001 to 31st
    March, 2002. The time period in query is mostly submit the round dated sixteen.04.2001.
    As we find, the appellant-assessee has pleaded to just take advantage of the round dated 15.04.1994, which
    stands withdrawn and was only applicable for the notification dated 07.03.1994.
    It wasn’t precisely applicable on the notification dated 21.01.2000.
    The fact that the 3rd paragraph in the notification dated 21.01.2000 is identically worded for the third paragraph in the notification dated 07.03.1994 but that might not by
    itself justify the applicability of circular dated 15.04.1994.

    28. During this context, we may possibly note A further rivalry that’s been advanced in advance of us.

    It is predicated on the doctrine of contemporanea exposition. Inside our thought of opinion, the stated doctrine wouldn’t be relevant and cannot be pressed into support.
    Use or exercise designed less than a statute is indicative with the meaning prescribed to its text by up to date
    viewpoint. In the event of an ancient statute, doctrine of contemporanea exposition is used
    being an admissible support to its design. The doctrine
    relies on the precept the text Employed in a statutory
    provision needs to be understood in the exact same way by which they are
    often recognized in everyday typical parlance from the people today in the area
    and small business. (See : G.P. Singhs Ideas of Statutory Interpretation, 13th Edition-2012 at page
    344). It has been held in Rohitash Kumar and others v.
    Om Prakash Sharma and others[7] the stated doctrine needs
    to be used with warning and also the Rule should give way once the language in the statute is plain and unambiguous.
    With a careful scrutiny in the language employed in paragraph
    3 on the notification dated 21.01.2000, it’s hard to keep that the mentioned notification is ambiguous
    or vulnerable to two sights of interpretations. The language staying plain and very
    clear, it does not acknowledge of two different interpretations.

    29. On this regard, we may perhaps condition which the round dated 15.04.1994 was ambiguous and,
    consequently, as long as it absolutely was in operation and relevant potentially doctrine of contemporanea
    exposition could be taken aid of for its applicability.
    It is completely distinct which the benefit and gain was presented underneath the round
    and not underneath the notification dated 07.03.1994,
    which was lucid and couched in different phrases.
    The round owning been withdrawn, the contention of contemporanea exposition doesn’t commend acceptation and should be repelled and we do
    this. We maintain that it will surely not use into the notification dated 21.01.2000.

    30. In watch with the aforesaid Evaluation, we don’t
    find any merit in the moment charm and the exact same is, appropriately, dismissed.

    There shall be no buy as to costs.

    Civil Charm No. 6136 of 2013

    31. In check out with the judgment handed in Civil Attraction No.
    102 of 2010, this attraction also stands dismissed.
    There shall be no get regarding fees.

    The Appellant could 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 6/twenty during the home while in the
    Courtroom of More Subordinate Decide, Chengalpattu.
    Defendants No. 1 to 3 will be the sisters in the Appellant.
    It was averred inside the plaint which the suit home was an ancestral residence inherited by the
    father on the Plaintiff, Sri A.V. Venkataraman, by a partition deed dated 27.04.1954.
    Sri A.V. Venkataraman died in 1961 leaving his
    wife Smt. A.V. Rathnabai, the Plaintiff plus the defendants.

    According to the Plaintiff he was entitled to the share of six/twenty,
    the next and Fourth defendants 6/20 share each and Initial and 3rd defendants 1/twenty share Each individual of
    the accommodate home. Portion 29 A in the Hindu Succession (Tamil Nadu Modification) Act, 1989
    was inserted w.e.f. 15.03.1989 by which the daughter of the coparcener
    shall by beginning became a coparcener in her have correct in exactly the
    same fashion as a son and was provided precisely the same legal rights in the coparcenery residence which the son had.
    Defendants one and 3 married ahead of the amendment and in order that they were entitled to one/20 share.

    The Appellant married after the Modification and Defendant No.2 didn’t marry as she was paralyzed in a mishap due to which
    they have been entitled to 6/20 share.

    The Appellant submitted a created statement boasting a share of 36/ninety.

    2. The Additional Sub Choose, Chengalpattu by his judgment dated 27.07.2004 decreed the fit holding which the Plaintiff, the 2nd Defendant plus the Fourth defendant (Appellant)
    were entitled to a share of 6/twenty Each individual and Very first and 3rd
    defendants were entitled to some share of one/twenty Every while in the go well with home.
    The Appellant most well-liked A.S. No. 39 of 2006 by which she stated the
    Plaintiff omitted other Qualities which ended up accessible
    for partition and which the match for partial partition was lousy in regulation. The Principal District Decide,
    Chengalpattu dismissed A. S. No.39 of 2006 by a judgment dated twenty.eleven.2006.
    The Appellant approached the Substantial Courtroom of Judicature at Madras by submitting Second
    Attractiveness No.1168 of 2007 which was also dismissed on 01.eleven.2007.

    3. Aggrieved through the judgment on the Substantial Court, the
    Appellant submitted Civil Appeal No. 5053 of 2009 which was allowed
    by this Court by a judgment dated 03.08.2009. This Court examined the scope of
    Portion 29 A in the Hindu Succession (Tamil Nadu Modification) Act, 1989 and held which the
    daughters who acquired married following 1989 would’ve equivalent share as that of a son. Following a crucial assessment of your registered deed of partition, this Court
    docket held that every one the immovable Homes inherited by Sri A.V.

    Venkataraman weren’t A part of the match program. Last but
    not least, this Court remitted the matter to the Trial Court docket for The main reason that all the Houses which were
    inherited with the Appellants father by advantage in the registered deed of partition dated 27.04.1954 weren’t A part of the accommodate schedule.

    4. The Additional Subordinate Choose, Chengalpattu by his judgment dated 08.09.2010 passed a preliminary decree holding which the Appellant is entitled to
    one/four share with the fit house(house) and the Plaintiff is
    entitled to remaining 3/4 share. The above judgment was handed because
    of the Demo Court docket on re-examination of the fabric on record right after acquiring
    that there was no documentary proof of availability of any extra belongings for partition. It is actually appropriate to say that the initial Plaintiff, A.

    Anantharaman, died on twenty.04.2010 in the course of the pendency of O.S.
    No. 666 of 2001. Respondents No. 1, 2 and 3 herein ended up
    introduced on report as LRs of the first Plaintiff on 21.07.2010 as Plaintiffs No.
    two, three and four.

    five. Enchantment Go well with No. three of 2011 was filed by Respondents No.

    four and five herein who’re Defendants one and three
    in O.S. No.666 of 2001 and Appeal Go well with No.9 of 2013 was submitted with the Appellant herein during the Courtroom
    of Principal District Judge, Chengalpattu, assailing the judgment of the extra Subordinate Judge, Chengalpattu in O.

    S. 666 of 2001 dated 08.09.2010. The Principal District Judge, Chengalpattu authorized
    both the appeals, put aside the judgment and decree handed by the Additional Subordinate Judge, Chengalpattu in O.S.
    No.666 of 2001 dated 08.09.2010 and remitted the make a difference back again for
    the Demo Court docket. It had been held in the above mentioned
    judgment the Instructions provided by this Court in Civil Charm No.5053 of 2009 weren’t complied with by the
    Demo Courtroom as each of the Qualities that were inherited by Sri A.V.
    Venkataraman via the partition deed dated 27.04.1954 were not included in the partition match.

    6. C.M.A. Nos. 3041 of 2014 and 3042 of 2014 ended up filed by Respondents No.
    one and a pair of herein (Plaintiffs No.
    2 and 3 while in the go well with) and C.M.A.
    Nos.3043 of 2014 and 3044 of 2014 ended up submitted by Respondents No.
    four and five herein (Defendants No. one and three during the suit) within the High Court of Judicature at Madras tough the
    judgment dated 09.07.2014 within a. S. 3 of 2011 plus

    S. No. nine of 2013. The High Court authorized the CMAs, set aside the judgment
    and decree of the 1st Appellate Courtroom and granted a
    preliminary decree in the fit for partition by declaring which the Plaintiffs were being entitled for five/8 share jointly and Defendants 1, three and four
    have been entitled to 1/eight share inside the go well with home residence.
    Aggrieved with the stated judgment from the Superior Courtroom, the Appellant has submitted the above mentioned Civil Appeals.

    7. The Appellant appeared in man or woman and submitted the getting recorded with the Higher Courtroom
    that there was no course from the Supreme Court docket to incorporate other Qualities during the fit program to empower the functions to claim their share is faulty.

    She also submitted that the Large Court docket
    was Mistaken in its finding this Courtroom when remanding
    Civil Attractiveness No.5053 of 2009 only granted liberty to amend the pleadings, file additional
    paperwork and to lead even further evidence in support in the amended pleadings.

    The Appellant also submitted the judgment of the 1st Appellate Courtroom was
    wrongly reversed through the Substantial Court docket over a mis-interpretation from the
    remand buy passed by this Courtroom in Civil Attraction No.5053 of 2009.
    The Appellant further more submitted that the other conclusions
    on other features because of the High Courtroom ended up unwarranted.

    The Appellant also submitted which the declaration in the impugned judgment with the Higher Court docket the
    Appellant is entitled to one/8 share is faulty. Mr. V.M.
    Venkatramana, acquired Counsel, showing for Respondents
    one and 2 submitted that in addition to the ancestral home
    there aren’t any other Attributes which were available for partition. He even more submitted
    that two plots i.e. Plot two and three at 185, Adyarthankal were being obtained beneath the Land Acquisition Act in 1956.
    He also supported the judgment of your Significant Court, which according to him, won’t are afflicted with any infirmity.

    eight. The sole level to get decided In such a case is whether the Higher Courtroom was appropriate in interfering Together with the judgment
    of your Reduce Appellate Courtroom by which the go well with was remanded to
    the Trial Court. As mentioned earlier, this Court
    in its judgment dated 03.08.2009 in Civil Attractiveness No.5053 of 2009 has categorically held that each one the Houses which were inherited by Sri A.V.

    Venkataraman by virtue of a registered deed of partition dated 27.04.1954 haven’t been included in the suit plan.
    This Court docket Plainly held in the claimed judgment
    that Yet another ground for remand was which the Appellant has taken a reliable
    stand from the start the go well with for partial partition was
    poor in legislation. In our check out, the initial
    Appellate Courtroom was proper in remitting the make any
    difference to the Trial Courtroom to take into consideration the other Homes which had been inherited with the
    Appellants father, Sri A. V.

    Venkataraman, by advantage of the registered deed of partition dated 27.04.1954.
    The Substantial Court docket committed an mistake in holding that there was no
    course offered by this Court docket for such
    as the other Qualities within the match plan. The Substantial Court docket held that the only real direction offered by this Courtroom even though remitting again to your Trial Court was
    to provide a possibility towards the functions to amend their respective pleadings, file additional files and to lead further evidence in assist on the amended
    pleadings. The Higher Court was Mistaken in ignoring paragraph
    33 of the judgment during which it was clearly held by this Court docket that the remand was
    warranted in perspective of the grounds outlined therein. One of several grounds was that every one
    the properties that were inherited by the Appellants father, Sri A.V.
    Venkataraman, were not included in the suit routine.

    9. As Now we have held the Significant Courtroom mis-interpreted the judgment of this Courtroom in Civil Attraction No.5053 of 2009, we put aside the
    judgment with the Higher Court and uphold the judgment of the 1st Appellate Court in a

    S. No.three of 2011 and 9 of 2013. The Demo Court is directed to take into account the matter strictly
    in accordance While using the directions of this Court in Civil
    Enchantment No.5053 of 2009 and decide expeditiously in check out on the suit being with the
    year 2001.

    10. For your aforementioned motives, the Civil Appeals are
    allowed. No orders as to charges.

    The small problem involved with this charm is: whether the
    Superior Courtroom was justified in directing continue to be
    of the disciplinary proceedings initiated because of the appellant-Lender in opposition to the respondent until
    finally the closure of recording of prosecution proof from the legal scenario instituted in opposition to the respondent, depending on exactly the same info?

    2. The respondent was appointed during the clerical cadre from the appellant- Lender.
    On the applicable time, she was Performing as an Assistant (Clearing).

    Allegedly, some time on 29th May perhaps 2006, the respondent by her functions of Fee and omission brought on decline into the Financial institution during the sum
    of Rs.

    44,40,819/- by granting credit to one Laxman Parsad Ratre (who was an staff of Bhilai Steel Plant).
    The respondent herself introduced Laxman Parsad Ratre to open an account within the appellant Bank.

    On seventh November 2006, the respondent was put beneath suspension for indulging in gross irregularities and
    misconduct together with of misplacing the clearing devices associated with a variety of clients.

    The respondent vide letter dated 8th November 2006,
    not simply admitted her misdeeds but assured the Main Manager of returning
    the quantity commensurate for the monetary decline caused
    to the Lender on account of her lapses in the earliest, failing which ideal
    motion can commence against her. The claimed interaction reads So:

    To, Main Supervisor Condition Bank of India Most important Branch, Durg (Ch.G.) Sir,
    Context :- Your memo number “ Serial variety/branch/2006 “ 07/196 dated 30.10.2006.

    In context within your aforesaid memo I am sorry for the wrong techniques adopted by me.
    I admit that I’ve accomplished a Incorrect deed and
    I am struggling from the feeling of guilt.

    Whatsoever total comes in this context which i will try out to
    pay for as early as you possibly can immediately after acquiring the quantity within the
    regarded sources. At this time I’m able to prepare Rs. 60,
    000/- And that i am depositing the same.

    By mortgaging the family movable and immovable assets, arrangement for acquiring the amount, imagined
    and efforts are ongoing for building such arrangement as early as you possibly can. Because
    this works acquire time, I must be offered proper the perfect time
    to go further in work and to finish the do the job of mortgage.

    Our relations remaining nearby and far away As well
    as in other states, with them my Speak to is continued and arrangement for
    the amount is ongoing. This work is additionally having time.
    As a result to continue my effort and hard
    work proper time for you to be given to me.

    Degree of my C.P.File and salary is to be used for compensating this amount of money.
    I will continue informing you relating to my each individual hard work and may deposit the
    money received in banking account.

    I have completed this get the job done in psychological tension and on account
    of tension of situation for which my heart is emotion sorry that I’ve made use of all Erroneous approaches and signifies.

    I’ve two smaller youngsters, spouse and aged and unwell mother and father, thinking of all this give
    me an opportunity to deposit the amount acquired from
    my aforesaid efforts for which I will be grateful
    to you for my entire existence. I haven’t taken such a Erroneous stage in fourteen many years of my
    financial institution support but this step I’ve taken due to mental anxiety and problem.
    By offering me apology, appropriate time to accomplish my attempts.

    I guarantee you which i will not likely dedicate this sort of mistake in long term.

    If I fail in the above initiatives, you might be impartial for initiating proceedings on me.

    Thanking you Dated :- eight.11.06 Sd/- (Neelam Nag)
    Senior Assistant

    three. Nevertheless, a FIR was lodged in connection with the mentioned irregularities and misdeeds committed
    from the respondent bearing FIR No.1043/2006, for offences punishable less than Sections 409,
    34 of the IPC by appellant-Bank. Laxman Parsad Ratre has also been named being an accused from the
    reported FIR. It is alleged in the FIR that Laxman Parsad Ratre who had account in Condition Bank of India issued
    two cheques in favour of Tanishk Securities each valued Rs.six,50,000/-, recognizing that he didn’t have harmony in his account.

    Those people cheques were being deposited by Tanishk Securities inside their U.T.I.

    Department Bhilai for clearance. U.T.I. Department dispatched All those cheques to Condition Bank of India at Durg,
    Bhilai. The respondent was posted in that Branch at the relevant time,
    who in connivance While using the co-accused dispatched All those cheques to State Bank of India,
    Malviya Nagar Branch Although Laxman Parsad Ratre did not
    have account in that Department. The cheques have been returned
    by that Branch. The respondent intentionally did not straight away
    return Those people cheques to U.T.I. Branch at Bhilai.
    Resultantly, U.T.I. Department at Bhilai According to the settled practice assumed which the cheques are actually cleared and introduced the
    payment to Tanishk Securities, by endorsing
    payment inside the title of State Financial institution of India.
    Thus triggering a loss of Rs. 13 lakhs to Condition Bank
    of India. Which was uncovered only on 28.ten.2006
    through reconciliation of accounts of the two Banking institutions.
    Further, the respondent herself had released Laxman Parsad Ratre
    for opening an account from the appellant-Financial institution. She has admitted her lapse during the communication despatched by her into the Chief
    Manager on the appellant-Lender dated 8th November,
    2006. In the prepared admission provided on sixth
    November, 2006 Laxman Parsad Ratre mentioned that he was associated with a legal activity in connivance Together with the respondent.
    The FIR has long been registered for offence of possible loss of
    Rs. 29,53,262/-.

    four. Soon after registration of the FIR, the local police
    proceeded With all the investigation and submitted
    charge-sheet No. sixty three/2007, under Portion 173
    with the Felony Technique Code, on sixth February, 2007, ahead of the Magistrate.

    Felony Criticism No. 1043/2006 was registered for offences punishable
    beneath Sections 409, 34 of IPC. The capable Courtroom then proceeded to body charges in opposition to the
    respondent on 12th June 2007. Thereafter, on seventh April, 2008,
    the appellants, by appellant No.2, called upon the respondent to supply an evidence with regard to the alleged irregularities and misdeeds dedicated by her.
    The respondent vide conversation dated 15th April, 2008 basically denied every one of the allegations.

    The Proficient Authority, as a result, made a decision to initiate
    departmental enquiry towards the respondent, for which, charge-sheet dated 19th September, 2008 was issued
    on the respondent, which reads Therefore:

    Shri Neelam Nag, Senior Assistant (Suspended) Indian Point out lender
    Bhilai Metal Plant Spot Branch Bhilai Sr.
    No. Ankara/Space three/ Anushansha / 820 nineteenth
    Sep, 2008 Charge sheet I from the potential of disciplinary authority
    cost adhering to prices on you You’ve got dedicated following mistake
    for the duration of Functioning in Durg Branch.

    You have presented identification to Lachhman Parsad Ratre for opening the account thereafter
    through this account by accounts you might have handle the Procedure of your Fund of other
    administrative accounts.

    By means of conserving account no. 01119-0021348 two
    cheques bearing no. 463553 and 4635554 and that is amounting to Rs.
    6,50,00.00 Just about every in favour of Tanishk Securities on 29.five.2006
    which was owing Durg Department. Which was submitted by U.T.I.
    Financial institution for adjustment, as a result
    of not inadequate quantity in Durg Branch in place of returning to Bhilai
    Department intentionally for earning the equilibrium of adjustment has transfer
    to Malviya Nagar Durg Branch with responding.

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

    on 31.5.2006, which should have return by you to move Department
    Bililai with none continuing, but you intentionally
    keep it along with you.

    The above mentioned incident detail (information come in light-weight) on 28.10.2006 held branch clearing
    of the final account in clearing it clarify that in Udhavi
    agenda 07 Rupees thirteen,00,000 entries which was originate by
    Malviya Nagar Durg Branch, it was not responded by Durg Branch.

    You had hooked up with Tanishk Securities commodity buying
    and selling and also you by misusing the level of Chattisgarh Condition Electricity division acquired deposit while in the account of Shri Lachhman Parsad
    Ratre. You’ve got eradicated the original slip of deposit of your account of chattisgarh State Electric power division and in place of it set up the slip of Shri Fee preserving bank account consequently
    the dealing and clearing of the saving checking account
    that has committed by you, the entire detail is clear and enclosed in Annexure “ 2.

    Thus you Using the intention of cheating you might have divert the full amount of
    Rs. forty eight,0000 of sixteen challan of Point out Govt.

    on 4.5.2006 (Annexure two(eleven)).

    The top Branch Bhilai as a result of clearing
    home has closed to post owing cheque in Durg Branch, there following the cheque of
    varied financial institution positioned at Bhilai which has deposited in Durg Department
    really should presented for selection, you switching the deposit slip of Chattisgarh State Electrical energy Division recent
    account preparing the deposit slip of Lachhman Ratre has changed.

    As a result the FDR of present-day of Chattisgarh Condition Electricity division has misused (Annexure 2 (12)).

    On ninth August, 2006 Chattisgarh State Electricity divisions has deposited two cheque whole amounting to Rs.
    125916/- of other banks for deposit inside their existing account
    you by transforming the slip. On account of reference on precisely the same working day cheque no.
    463549 amounting to Rs. 125916 I.D.B.I. Department Bhilai has submitted these cheque
    in Durg Department which was from the preserving banking account of Shri Ratre, due
    to not obtaining inadequate fund inside the account of Shri Ratre returned but the above
    mentioned cheque through clearing by not returning but by you during the deposit of clearing scroll
    and transfer each side with crafty make equilibrium.
    Thus you by not returning the cheque deliberately with dishonest has tampered the current account cheque of Chattisgarh Condition Energy division.

    Therefore with well program method the amounting
    to Rs. 4440891 has deposit inside the phony of account of Shri Price and misuse the above mentioned amount and correct in commodity marketplace.

    It obvious detail is enclosed in Annexure
    one variety of witnesses examined so far; and the induce for hold off inside the completion of trial.
    The State of Chhattisgarh has filed an affidavit of the extra Superintendent of Police dated 1st August
    2016. From this affidavit, it really is found which
    the prison trial No.1043/2006 right before framing of cost on twelfth June 2007, was detailed on thirteen dates.
    Right after framing of demand, the matter has proceeded before the Sessions
    Court on 133 dates. In paragraph 9 to eleven of your affidavit, the crack up is provided as below:

    9. It is actually further more respectfully submitted
    that the perusal of Court proceedings of 133 dates reveal that the hold off in completion of demo was because of a
    number of explanations. It is submitted that
    on some dates, the case was adjourned as a result of absence of accused
    persons. On some dates, the case was adjourned because the prosecutor was absent.

    The case was also adjourned because of non-availability of information as it absolutely was sent for the Sessions Courtroom for deciding the Bail Application u/s 439 CrPC.
    The case was also adjourned on the application made by the accused individuals to generate out there some

    The situation was also adjourned resulting from Ld. Presiding Officer on depart, the transfer of Presiding Officer,
    the transform of Court docket. The situation was also adjourned because of strike
    with the Attorneys or because of Courtroom vacation. Inside the
    gist of dates on which the situation was stated prior to the
    Ld. Demo Courtroom, are as follows:

    S.No. Particulars (Cause for Hold off) Dates one. Accused Laxman Ratre not current 06 two.

    Accused Neelam Nag not present fourteen three. Prosecution witnesses not current
    ten four. Accused individuals not existing 05 5. ADPO not
    current 23 6. Paperwork 07 7. Arguments 05 8. Software for bail 07 9.
    Getting of desire letter 06 ten. Case Diary despatched for
    the Justice of the peace 05 11. Receiving of Diary 04 12. Court
    docket holiday getaway 03 13. Strike of Advocates 02 fourteen. Service of duplicate of the case 01 fifteen. Transform of charges 01 sixteen.
    Time sought because of the Advocates of accused
    01 folks seventeen. Presiding Officer on go away 05 eighteen. Transfer
    of Presiding Officer 03 19. Reply 04 20. Preserving latest
    position 04 21. Proof ten 22. Circumstance sent to
    copying Section 03 23. Issuance of instruction with regards to situation 01 hand-above 24.

    Obtaining of case on transfer 01 25. Framing of costs 01 26.
    Get 01 133 DAYS Whole=

    ten. It’s additional submitted that the perusal of your Courtroom proceedings
    reveal the dates on which, the prosecution witness were being
    present and the end result on that day :

    thirty.06.2007 Prosecution witnesses Pleasure C. Aryakara and Pushpkala existing in Court,
    on the other hand, Considering that the matter was fastened for 02.07.2007,
    they have been questioned to come all over again on that date.

    02.07.2007 The above two prosecution witnesses were being existing, nevertheless, they might not examined due
    to non-availability of situation diary and seized paperwork.

    eighteen.07.2008 prosecution witness Pushpkala current in Court docket nonetheless, she couldn’t be examined
    Considering that the Ld. Presiding Officer was on depart.

    09.03.2009 Prosecution witness Pushpkala present in Court having said
    that, she couldn’t be examined.

    08.10.2010 Prosecution witnesses Joy C. Aryakara and
    Ms. Pushpkala current in Court docket, having said that, they might
    not be examined given that co-accused Laxman Ratre was not existing nor any advocate appeared on his behalf.

    22.07.2011 Prosecution witness Pushpkala was examined Prosecution witness Joy
    C. Aryakara also present in Courtroom however, the
    defence refused to cross- look at on the bottom of non-availability of specified financial institution paperwork.
    This prosecution witness was consequently could not be cross-examined.

    15.09.2011 prosecution witness K.G. Goswami existing in Court docket
    however, the examination couldn’t take place as a result of absence of accused / respondent
    No.1 Neelam Nag.

    24.09.2011 Prosecution witnesses KG. Goswami and N.
    Chandrashekhar existing in Court docket. The co-accused
    Laxman Ratre is absent. Witness N. Chandrashekhar could
    not be examined on account of non-availability of some paperwork.

    04.11.2011 Witness N. Chandrashekhar current. The evaluation could
    not occur resulting from non-availability
    of certain paperwork.

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

    The accused / Respondent No.1 Neelam Nag was absent, nonetheless, at the
    request of his Counsel, the evaluation of prosecution witness was deferred.

    03.09.2015 Prosecution witness Ramesh Kumar existing in Court
    docket. The accused Neelam Nag was absent. Assessment of witness didn’t occur.

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

    11. It’s submitted that 3 prosecution witnesses are examined.
    The delay in completion of demo is due to causes outlined in the above paras.
    Relying on these info, the appellants contend that no even further
    indulgence could be demonstrated to the respondent as well as security provided for the respondent because of the High Court should be vacated trying to keep in mind the exposition in the above mentioned pointed out
    described choice. As regards the argument
    in the respondent which the disciplinary proceedings
    must be suspended in check out of Clause 4 of
    your Memorandum of Settlement dated tenth
    April 2002, arrived at through the Administration of 52 A category Banking
    institutions as represented with the Indian Financial institutions Association and their workmen underneath Segment 2(p) and Segment 18(one)
    of the economic Disputes Act, that can’t be

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