TMI Blog2015 (7) TMI 711X X X X Extracts X X X X X X X X Extracts X X X X ..... dian Institute of Architects, MP Chapter, Bhopal. MP Housing Board also cancelled the order placed by them due to lack of professional clarifications. - M/s. Designing Cell is a proprietary unit under the proprietorship of Shri Ashish Bhattacharya. The proprietary unit and the proprietor are required to be treated as one and the same. In that scenario also if Ashish Bhattacharya is not an architect, his proprietary unit cannot be considered to be an architect. Demand is barred by limitation, having been raised beyond the normal period of limitation. In view of the complex nature of the issue, no suppression can be attributed to the appellant so as to invoke the longer period of limitation. Further, the original adjudicating authority has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... smuch as he has no degree of architect and his name is not entered in the register of architect maintained under the Architects Act. 5. The said order of the original adjudicating authority was reviewed and an appeal was filed by the Revenue before the Commissioner (Appeals), who reversed the said order of the original adjudicating authority and confirmed the demand along with imposition of penalties. Hence the present appeal. After hearing both the sides, we find that admittedly the appellant is neither an architect nor is he registered under the Architects Act. This fact also stands admitted by Commissioner (Appeals). For better appreciation of the definition of the concerned service, we reproduce the relevant sections. U/s 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Designing Cell) has concealed the fact that he is not an architect, therefore does not legally qualify to enter into agreement as Architect. - Architect is a person whose name is for the time being entered in the register of Architects. A person possessing minimum standards of Architectural Education required for granting qualifications by institutions in India can be enrolled as an architect in the said register maintained under the Architects Act, 1972. - Respondent No. 3 (i.e. M/s. Designing Cell) has used the title on violations of the Section 37 of the Architects Act, 1972. - Respondent No. 3 (i.e. M/s. Designing Cell) has not done this mischievous act first time but he is engaged in fraudulently mislead ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the register of Architect will not get diluted. If the expression commercial concern is read along with the expression any person , the condition of being entered in the register of architects would equally apply to commercial concern. As such, we are of the view that the interpretation of the said definition by Commissioner (Appeals) is not proper. 8. Otherwise also, we find that M/s. Designing Cell is a proprietary unit under the proprietorship of Shri Ashish Bhattacharya. The proprietary unit and the proprietor are required to be treated as one and the same. In that scenario also if Ashish Bhattacharya is not an architect, his proprietary unit cannot be considered to be an architect. 9. In any case and in any view of the matte ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
