TMI Blog2001 (7) TMI 1185X X X X Extracts X X X X X X X X Extracts X X X X ..... h resolution not having been moved at all, it cannot be held that there was a valid amendment of Schedule I. The High Court, in our opinion, was, therefore, right in coming to the conclusion that this levy and the purported realisation of the cess was not in accordance with law. - CIVIL APPEAL NOS. 2885, 4516, 4517 AND 4659-4668 OF 2000 - - - Dated:- 25-7-2001 - B.N. KIRPAL, N. SANTOSH HEGDE AND K.G. BALAKRISHNAN, JJ. D.S. Nehra, K.K. Venugopal, B. Sunita Rao, Sushma Suri, Satish K. Agnihotri, Yogmaya Agnihotri, Anil K. Pandey, Naresh K. Sharma, Dhruv Mehta, N.S. Bawa, N.D. Kalra, Karan Nehra, Shobha, Anil Nag, Ashok Kumar Gupta, Ajit Pudussery, Sushil Kr. Jain, Jayshree Anand, Jagjit S. Chhabra, V.K. Shailendra, Krishnan Venugop ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tions which was accepted by the High Court which came to the conclusion that the provisions of section 16 had not been complied with while purporting to amend Schedule I. 5. In these appeals, it has been contended by the learned Additional Solicitor General that a notification had been issued as contemplated by section 16 and the matter had been referred to a Parliamentary Committee and this shows that there had been sufficient compliance with the provisions of section 16 and the amendment should be regarded as having been duly incorporated in Schedule I. Section 16 reads as follows : "16. Power to amend Schedule I . (1) The Central Government may, by notification in the Official Gazette add to Schedule I any industry having regard ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st be so placed. Sub-section (2) further requires that after the notification has been so placed, then within fifteen days of the placing of the notification, the Central Government has to seek approval of the Parliament to the issuance of the notification. Mere perusal of sub-section (2) shows that there has to be a positive act of approval by the Parliament to the issuance of the notification before it can be held that Schedule I has been amended. Merely laying the notification before each House of Parliament is not sufficient compliance within the provisions of section 16(2). There is of course no time limit within which the Houses of Parliament are required to pass a resolution once the Central Government has sought approval as contempl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thin the time frame of 15 days as prescribed by sub-section (2) as the present case is not where there has been a delay in moving the resolution. There has been in fact a non-compliance with the said requirement. With resolution not having been moved at all, it cannot be held that there was a valid amendment of Schedule I. The High Court, in our opinion, was, therefore, right in coming to the conclusion that this levy and the purported realisation of the cess was not in accordance with law. 9. These appeals are, accordingly, dismissed, but with no order as to costs. Civil Appeal Nos. 4516 and 4517 of 2000 10. In view of the above order, these appeals are also dismissed, but with no order as to costs. - - TaxTMI - TMITax - Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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