Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2000 (8) TMI 935

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... relation to the Amended Electronic Transfer Scheme dated 27-12-1999 was made absolute on 11-2-2000. 2. The brief facts that are necessary are that the petitioners-concerned (Respondents 1 to 4 herein) in W.A. Nos. 504 of 2000 548 of 2000 are alleged to be a registered body under the Societies Registration Act, and they have challenged the introduction of quota transfer system, namely, Electronic Transfer System (hereinafter referred to as ETS). 3. The appellant Apparel Export Promotion Council is an independent body sponsored by Government of India. Learned Central Government Senior Standing Counsel submitted that the Government is always competent to frame a policy as per the requirements and exigencies of public, considering nation .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n also be rescinded or modified at any time in exercise of the same power, and there will be no estoppel unless it is necessary to prevent fraud or manifest injustice. He also relied on a decision in P.T.R. Exports (Madras) Pvt. Ltd. and Others v. Union of India and Others 1996 (86) E.L.T. 3 (S.C.) = (1995) 5 SCC 268. While considering the matter, the Supreme Court held that the applicant has no vested right to have export import licences, and if licence is granted, it shall be in terms of the policy in force at the date of his making an application, and as per the policy, he will be entitled for incentive for the previous period. Reliance was placed on the decision of the Supreme Court in S.B. International Ltd. and Others v. Asstt. Direct .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ember, 2000 and, therefore, no interference is called for in the appeals filed against the interlocutory order. 5. In rejoinder to this, Mr. V.T. Gopalan, Additional Solicitor General submitted that with a view to check the malpractices and loss to the country, and in the interest of public and nation, the Government has declared a policy on the basis of relevant facts and report. The policy can be declared by the Government every year or as the case may be. So the appellant cannot argue, taking advantage, that on earlier occasion, the policy was withdrawn. He submitted that there can be no estoppel as every year the Government can frame scheme or even change the policy subject to the requirements. He further submitted that this policy is .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ptional circumstances. It is also settled that this court cannot interefere with the policy decision of the Government. It is also true that in appropriate case, a judicial review can be made by this Court if the order so passed is tainted with mala fide which results in grave miscarriage or flagrant violation of law. In the instant case, the ETS scheme framed by the Government is under challenge. To our mind, the observation of the learned Single Judge that the export entitlement is a right of an exporter is not acceptable. That apart, no specific allegation of mala fide is available on record. So no Judicial review is permissible in the facts of the given case. Under the circumstances, the order granting absolute stay is not sustainable. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates