TMI Blog2005 (12) TMI 40X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Societies Registration Act, 1860 has come into existence pursuant to a tripartite agreement between the Government of Gujarat, Gujarat Cancer Society, and the petitioner. The petitioner is running the hospital for treating patients suffering from cancer and related diseases, and in the process the petitioner also runs a research center. The petitioner is an institute recognized by the Ministry of Health and Family Welfare as a Regional Cancer Center. 3. The petitioner is managed by a governing body constituted of eight members, wherein four members are nominated by the State Government as provided by the Constitution of the petitioner-Society. 4. By virtue of Notification No. 63/88-Customs dated 1st March, 1988 issued by Ministry ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Exemption Certificates (CDECs) for import of various equipments. However, when the officers of respondent No. 2 Directorate visited premises of the petitioner-Society some time in the year 2000-2001, after inspecting the records, the officers came to the conclusion that as post importation conditions of Notification No.64/88 had not been satisfied, the petitioner was not eligible to retain CDECs. The CDECs already issued to the petitioner were withdrawn and cancelled. This took place by virtue of communication dated 16th March, 2001. The petitioner challenged the same by way of various communications made through the State Government along with a representation and a prayer to grant personal hearing. Though the said communication viz. 16th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r otherwise under Notification No. 63/88 are Paragraph Nos. 10 and 12 (wrongly numbered). The said two paragraphs read as under : "10. Whether a grant-in-aid institution falls with in the purview of institutions 'run' by the Govt., was examined by the Department of Revenue and Department of Legal Affairs wherein it was observed that "GCRI is a registered body under the Society Act and is run by an autonomous body namely Gujarat Cancer Research Society. Thus merely because of the facts that the institute receives aid from the State and Central Government and has their monies on the governing body, apparently it cannot be said to be an institute run by the Government, Deptt. of Legal Affairs, Ministry of Law has concurred with the views exp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... First Schedule to the Customs Tariff Act, 1975 (51 of 1975), and (b) the whole of the additional duty leviable thereon under Section 3 of the said Customs Tariff Act; (i) the hospital produces a certificate from the Directorate General of Health Services to the Government of India or the Ministry of Health and Family Welfare in the Government of India to the effect that the said hospital falls in either of the categories specified in the said Table; and (ii) the head of the hospital certifies that the hospital equipment in question are not being manufactured in India and are essential for running of maintenance of the hospital. TABLE All hospitals run by - (a) the Central Government, a State Government, a Union ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the authorities referred to in Clause (a). As can be seen from the language employed each of the clauses is separated by the use of the term "or". This indicates that each clause operates on its own, independent of the other clauses. On a plain reading of the three clauses appearing in the Table, it is not possible to read requirements of any of the clauses overlapping each other. 11. It is an admitted fact that neither clause (a) nor clause (b) is applicable to the petitioner-Society. Therefore, the only question that survives is whether the petitioner fulfils the requisite conditions stipulated by clause (c). 12. Clause (c) requires in the first instance that a hospital should be run by a society, and such society must be regist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the authorities referred to in clause (a). In the present case, it is not even disputed that the petitioner-Society is not being controlled by the State Government. Even in the affidavit-in-reply the same stand is adopted without appreciating the distinction between the two notifications and independent requirements of clauses (a) and (c) of Notification No. 63/88. Another error is that the authorities have read the conditions for applicability of Notification No. 64/88 as being relevant for determination of availability of benefit under Notification No. 63/88. 14. It is necessary to reiterate that the certificate was issued to the Petitioner-Society under clause (c) of the Table below Notification No. 63/88 and hence, unless and until th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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