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The Trustees of the Port of Madras, by its Chairman Versus K.P.V. Sheik Mohammed Rowther & Co

Civil Appeals Nos. 187 to 191 of 1962. - Dated:- 11-12-1962 - RAGHUBAR DAYAL, J M. C. Setalvad, Attorney-General for India, A. V. Viswanatha Sastri, R.Ganapathy Iyer, V. V. Raghasvan and G. Gopalakrishnan, for the Appellants. S. T. Desai and P. Ram Reddy, for the Respondents. JUDGMENT: The judgment of the Court was delivered by RAGHUBAR DAYAL, J.-The appellants, the Trustees of the Port of Madras, hereinafter called the Board, appeal against the order of the High Court of Madras allowing the wri .....

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made amendments to the Madras Port Trust Scale of Rates in 1958. By the amendment, scale 'E' was added under Chapter V. It was to come into force from March 1, 1958. The scale laid down charges to be paid by masters, owners or agents of vessels in respect of Port Trust labour requisitioned and supplied but not fully or properly utilised. The charges, for the sake of brevity, may be said to be on account of the labour of the Port Trust, Madras, rendered idle on account of some lapse on t .....

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simultaneously at the hatch. These amendments in the scale of rates were made by the Board in the exercise of its power under s. 42 of the Madras Port Trust Act, 1905 (Mad. Act 11 of 1905), hereinafter called the Act. This section empowers the Board to frame a scale of rates at which and a statement of the conditions under which any of the services specified in the various clauses of the section shall be performed by the Board or by a person to whom any service has been relinquished under s. 41- .....

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ee (II) s. 39 of the Act provided for -the performance of services by the Board and the other sections provided for the imposition and recovery of rates for the services performed for the vessel and services performed for the goods. Services in the former category are to be paid for on behalf of the carrier i. e., by the master, ship- owner or the steamer-agent, and the services in the latter category constitute a liability on the consignee ; (iii) the Board has power to impose and recover rates .....

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eight. When the quays were constructed and cargo came to be landed there, the Board took over the landing of goods and collected quay dues instead of 'landing charges' which were wholly paid by I he consignees. These quay dues later on merged in the harbour dues' collected by the Board from the consignees; (v) usually, the steamer agent informs the Traffic Manager the probable date of arrival of the vessel under his agency, tonnage hatch-wise of cagro to be landed at Madras and the n .....

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Port Trust pilot brings the vessel to the berth alloted to her : "The stevedore labour supplied by the Madras Dock Labour Board, a statutory body, board the vessel, prepare the slings in the holds or hatches, work the ship's winches and the cargo is hoisted on the quayside. When the sling rests on the shore or in the barge in the case of discharge at moorings, the shore labour unsling the cargo and the Trust's Tally Clerk notes the items in a tally sheet. As each sheet is closed a d .....

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our dues and Bill of Entry with the Customs for the duty payable by him. On payment of the duty and the harbour dues by the. consignee the cargo is delivered to him by the Trust." (vii)The Board adopted the piece-rate scheme for the Dock workers in pursuance of the report of the jeejeebhoy Committee and the new scale E' rates are a part of such a scheme. (viii), Prior to March 1, 1958 the cost of shore- labour was met entirely by the Port Trust. No distinction was made between the charg .....

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pect of the signing of the requisition for shore labour is outside the authority conferred by law on the trustees of the Port of Madras and is illegal. Such an imposition whether as charges for services or as compensation for default of steamer agents is illegal and an unreasonable restriction on the fundamental right of the petitioners to carry on business as steamer agents and is inoperative in law. (xi) the Port Trust authorities receiving goods on the quay or in the barge at moorings, do so .....

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e payable on tonnage and include, beside overhead, a nominal rent for storage for a specified period etc., and the item of charges for porterage involved in moving the goods from the landing point to the storage or stacking point. (ii) It is not correct that the ship-owner has nothing to do with the import cargo after it has been landed by the stevedores at the landing point on the quay, as the ship-owner in each case by the bill of lading has to deliver the goods to the consignee named in the b .....

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ods from the ship to the quay. The ship-owner makes his own arrangements through the stevedores, though the Board is authorised to undertake such services on behalf of the ship-owner. It is a service to the ship-owner by the Board to give the ship-owner a receipt for the goods to keep them in custody and deliver to the consignee. The services undertaken in respect of the import cargo till they have been moved to the storage or stacking point are services to the ship-owner for which the ship-owne .....

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int is a mere matter of convenience for betokening the fact that the goods have been handed over to the Port Trust for removal, storage and delivery and does not in any way detract from the fact that the subsequent services are facilities and services rendered to the' ship-owner in respect of the goods which are the subject of contract of carri- age by the ship-owner. (vii) The past practice had been for the agents to inform the Board about the shore labour which would be necessary for movin .....

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s hatch. (viii) The proper utilisation of the time of the labour depends upon the steamer agents first giving a proper anticipation and shift at which they were to be put on the job being the time when the cargo will be ready for removal and, secondly, there giving a continuous supply of cargo for removal so that there is no gap in the work. (ix) The levy of multiple hook allowance against the steamer agents is a facility to the ship to discharge fast and sail quicker. When two or more hooks wor .....

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s undertaken on behalf of the ship- owner, master, agent by the Board in relation to the cargo which is under contract of carriage by them, in the same way as harbour dues. To understand the exact nature of the impugned charges, it is necessary to quote the scale 'E' charges to which objection is taken : SCALE E-Charges Against Masters, Owners, or Agents of Vessels in respect of Port Trust Labour requisitioned and supplied but not fully or properly utilised Item Classification for purpos .....

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s Charges Payable 64 nP. per mazdoor per hour in the case of 8 hr. shifts and at 80 nP. per hour in the case of 6-1/2 hr. shifts. item Classification for purposes no. of this Scale Any continuous stoppage of work of 15 minutes or under shall be ignored and any continuous stoppage in excess of 15 minutes and up to 30 minutes shall be counted as 30 minutes. If the said continuous stoppage continues in excess of 30 minutes the actual excess rounded off to the next quarter will be calculated as idle .....

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h more than two hooks Madras Port Trust simultaneously at a vessel's Shore Mazdoor hatch. employed at the hooks. N. B.-One hour's clear notice in writing must be given of cancellation of labour requisitioned Charges Payable ₹ 5 per mazdoor per shift or part for work at hooks. If cancellation orders are not received in time, charges will be levied for the full period requisitioned. Note : The above amendment will take effect from the date of Introduction of the Piece-Rate Sheme, viz .....

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payment of wages to the workers show that, under the scheme, the worker is assured of a minimum daily wage and that, the actual earnings for a day really depend on his output per shift, they being linked with productivity. A gang of workers consists of one maistri and 14 workers. They handle the goods at a particular point, say a hook. Datum lines have been fixed for different kinds of cargo per hook per shift. 'Datum lines' means the 'standard output' of the work to be performed .....

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the worker gets twice his daily wage rate and at 200% the piece rate wage is thrice the daily wage rate. These features of the scheme sufficiently indicate the significance of 'idle time' for the workers. If, during a shift, the workers are not actually employed on the job for which they are engaged and have to remain idle, their output of work during that shift, on the basis of tonnage, is bound to be less and, consequently, their earnings would be less than what they could be if they .....

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not ready for shipment (iv) late arrival of vessels at the berth (v) completion of loading and/or unloading before the end of the shift (vi) actual rain-time during shift working hours, and (vii) any other reason beyond the control of the workmen except slow work on the part of the workmen covered by this scheme. Item No. I of scale 'E' charges makes the idle a1lowances, for reasons nos. (ii) to (v) and for breakdown of ship's winches mentioned in reason (i), chargeable against maste .....

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rs will be employed to handle the goods. The result is that the output per gang is proportionately reduced and consequently its earnings are reduced. There may be further reduction in earnings if the cargo is discharged during half-shift. It is to compensate such losses that under the piece-rate scheme, the workers are paid hook allowance. The simultaneous working of more than one hook at the hatch of a ship helps the ship to discharge cargo fast and sail away quicker. The hook allowance is char .....

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to the consignees and that the service is rendered to the shipping agent even though the consignee also benefits by that service and it Was not necessary for imposing the liability that the shipping agent must exclusively benefit from the service rendered. On appeal, the appellate Bench reversed the order, allowed the petitions and issued a writ of mandamus as prayed. It held that the Board had no authority to introduce the new scale 'E' rates payable by the master, owner or agent of th .....

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f the requisition by the steamer agent was really to avoid delay and consequent congestion and, generally, for the convenience of the Board. The requisition must be treated as one on behalf of the consignees because it is not part of the duty of the steamer agents to take delivery. The contentions raised before us for the parties are the same as were urged in the Courts below and will be mentioned when dealt with later. Before we deal with the contentions of the parties, we may refer to the vari .....

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hipping, or transhipping passengers and goods between vessels in the port and the wharves, piers, quays or docks in possession of the Board; (b) receiving, removing, shifting, transporting, storing or delivering goods brought within the Board's premises; (c) carrying passengers by rail, tramway or otherwise within the limits of the port, subject to such restrictions and conditions as the Central Government may see fit to impose; and (d) receiving and delivering, transporting and booking and .....

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b- section (1) of section 41-A. (3) The Board shall, if required, take charge of the goods for the purpose of performing the service and shall give a receipt in the form and to the effect prescribed from time to time by the Central Government. After any goods have been taken charge of and a receipt given for them under this section no liability for any loss or damage which may occur to them shall attach to any person to whom a receipt shall have been given or to the master or the owner of the ve .....

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of the Indian Contract Act, 1872, omitting the words 'in the absence of any special contract' in section 152 of the last- mentioned Act. Provided that, till the receipt mentioned in sub-section (3) of section 39-is given by the Board, the goods shall be at the risk of the owner. (2) The Board shall not be in any way responsible for loss of or damage to goods of which it has taken charge, unless notice of such loss or damage shall have been given within one month of the date of the recei .....

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receipt in the form and to the effect prescribed from time to time by the Central Government. Section 42 which deals with the scale of rates, reads "The Board shall frame a scale of rates at which and a statement of the conditions under which any of the services specified hereunder shall be performed by itself or by a person to whom any service has been relinquished under section 41-A or partly by one and partly by the, other:- (a) Transhippingof passengers ox goods ; between vessels in th .....

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Indian Ports Act, 1908 (XV of 1908)." Section 44 provides that every scale and every statement of conditions framed by the Board under ss. 42, 43 or 43-A shall be submitted to the Central Government for sanction, and when sanctioned and published, will, have the force of law. Sections 45 and 46 provide for the enhancement of the rates by the Board and the Central Government, if the Board fails to do so, respectively. Section 50 provides that the rates in respect of goods to be landed shall .....

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of this lien of the Board over certain other liens and claims. Section 53 provides for the preservation of lien for freight or other char es including landing charges payable to the ship owner after the the Board. Section 54 provides for the retention of such goods in the custody of the Board at the risk and expense of the owners of the said goods until such lien is discharged and also provides that the godown or storage rent would be payable by the party entitled to such goods for the time duri .....

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the expenses of sale in payment of the liens and claims excepted in s. 52 from the priority of the lien of the Board and in payment of the rates and expenses of landing, removing, storing or warehousing the same, and of all other charges due to the Board in respect thereof. goods are landed and the lien for frieght or charges takes priority over the aforesaid lien of The Board framed by-laws in exercise of the powers conferred by s. 95 of the Act. By-law no. 2, provides for the regulation of adm .....

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ng permitted to break bulk. The manifest is to show full details of each consignment manifested, including litreage in the case of liquids in bulk and gross weight in kilos in other cases. Non-submission of such manifests within the stipulated time may result in the vessel concerned not being permitted to break bulk. By-law no. 4 provides that no goods maybe landed or shipped except at places appointed by the Port Trust for each class of cargo. By-law 4-A provides that if any vessel discharges u .....

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moved from the property of the Port Trust and, on the failure of such persons to have the goods removed, to have the removal effected by the Traffic Manager in such manner as he may think fit, or cause the same to be destroyed, and to demand the expenses incurred from the said consignee or the said master, owner or agent as the. case may be. By-law no. 5 provides that when the Port Trust undertakes the reception, removal, porterage or storage of cargo under s. 39 of the Act, it shall deliver it .....

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the goods from the harbour premises. By-law no. 7 provides that all applications for permission to export or import goods shall be on approved forms and that such forms shall be filled in and signed by the shipper or consignee of the goods or by his agent. We may also refer to the Manual of Instructions issued by the Board for the Traffic Department. Mr. Desai has urged that the Manual should not be looked into as it is not part of the record. Strictly, this is correct, but whatever extra is con .....

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he authority from the steamer agents as bailors to the Trust as bailee to deliver goods may take the form of an endorsement by the steamer agents on the bill. of lading and that a bill of lading presented without the steamer agent's endorsement cannot be accepted. Instruction no. 4 deals with the tally sheet and is in these terms "'The Form prescribed by the Local Government under section 39(3) of the Madras Port Trust Act for cargo landed into the custody of the Port Trust. The ori .....

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largely towards smooth working. Tally sheets are kept in the Traffic Sections for 28 days after the departure of a vessel and are then filed in the Application Section in the Office of the Assistant Traffic Manager (Shipping). x x x x x x x x Instruction No. 5 deals with receipting and provides "'As each tally sheet which is prepared in duplicate with carbon paper is completely filled-in, it should be signed by the Port Trust Tally Checker and the Steamer Agent's representative and .....

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make it obligatory on the part of the Board to undertake the various services mentioned in s. 39 of the Act. Section 39, already quoted, empowers the Board firstly, to provide all reasonable facilities, according to its powers, for the services mentioned in the various clauses of sub-s. (1), and secondly, empowers the Board to undertake those services. The Board is thus enabled to undertake those services. Sub-section (1) does not make it a duty of the Board to undertake those services. It is o .....

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neighbouring railways. Sub-section (3) again says that the Board is to take charge of the goods for the purpose of performing the services, if required to do so, and, in that case, the Board is to give receipt in the form and to the effect prescribed by the Central Government. It is therefore clear that the performance of any of the services mentioned in sub-s. (1) of s. 39 and the taking of charge of the goods are consequent on the Board being required to do so by the 'owner', which is .....

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hat ship, about the quantity and nature of the consignment and about the time the ship would like to be in the dock and consequently about the amount of shore-labour required in connection with the goods to be landed. It is for this reason that it is the steamer-agent who informs the staff of the Board about the arrival of the ship' who has to furnish the manifest giving details of the goods to be land- ed and who has to submit a requisition about the shore labour required and the period of .....

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s were newly introduced and added to the charges which used to be collected by them on the basis of tonnage handled by the shore-labour and possibly also on account of the anticipated objection on the part of the steamer-agents to their liability to pay these charges. The liability to pay these charges, however, does not arise on account of the undertaking but on account of the sanctioned scale of rates at which and the conditions under which the Board would perform those services. Section 44 of .....

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re services to the ship and, cons- equently, charges for them are to be realised from the steamer-agents. It is also urged that the harbour dues are collected from the consignees as the Board is a bailee of the ship-owner who is a bailee of the shipper and who is bound by the contract to deliver the goods to the consignee or his nominee, on the presentation of the bill of lading, The Board's taking charge of the goods landed does not amount to its taking delivery of the goods from the ship-o .....

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he features of the piece-rate scheme showing the necessity for the payment of the idle allowance of the workers for labour rendered idle. Similar considera- tions justify the payment of that allowance when labour is sent away or not required after the shore work has commenced at the start of the shift. When more than one hook is worked at the same time, it necessarily means quicker unloading of the goods. This, again, is in the interest of the shipowner. The ship completes its task of landing .....

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payment for idle allowance and the hook allowance when cargo is discharged with more than one hook working simultaneouly at the vessel's hatch. It is reasonable therefore to make the ship-owner liable for their payment. There is no doubt that the ship-owner is the bailee of the shipper, the consignor, and that he is responsible for the delivery of the goods to the consignee or a transferee according to the terms of the bill of lading. This duty the ship-owner discharges only when he has deli .....

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the expression 'receiving' in cl. (b) of sub-s. (1) of s. 39 of the Act means receiving the goods on behalf of the consignee. The reception of the goods can be on behalf of the ship-owner also. The steamer-agent cannot ask the Board to receive the goods on behalf of the consignee. Sub-section (3) of s. 39 of the Act empowers the Board to take charge of the goods for the purpose of performing certain services which do not include the taking delivery of the goods from the ship-owner. It is .....

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he goods on being required by the steamer-agent to take charge of it. Section 40 speaks of the responsibility of the Board for the loss, destruction or deterioration of the goods of which it has taken charge as a bailee under ss. 151, 152 and 161 of the Indian Contract Act. Section 148 of the Contract Act states that a bailment is the delivery of goods by one person to another for some purpose, upon a contract that they shall, when the purpose is accomplished, be returned or otherwise disposed o .....

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It can be the agent of the consignee only if so appointed, which is not alleged to be the case, and even if the Board be an agent, then its liability would be as an agent and not as a bailee. The provisions of ss. 39 and 40, therefore, further support the contention that the Board takes charge of the goods on behalf of the ship-owner and not on behalf of the consignee, and whatever services it performs at the time of the landing of the goods or on their removal thereafter, are services rendered .....

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f this Article, covers the period from the time when the goods are loaded on to the time when they are discharged from the ship. Of course, once the goods are landed, they are no more "carried' by the ship and the expression "carriage of goods', could only cover the period up to the discharge of the goods from the ship. But that does not in any way affect the consideration of the questions before us. Further, Rule 6 of Article III provided that unless notice of loss or damage a .....

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goods into the custody of the person entitled to the delivery thereof under the contract of carriage, the carrier will not be deemed to have delivered the goods in accordance with the terms in the bill of lading. The responsibility of the carrier for the goods does not cease merely by the technical discharge of the goods from the ship but continues up to their delivery in accordance with the terms of the bill of lading. It is urged by Mr. Desai that under the general law, the responsibility of .....

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ge of the process of landing of the goods and therefore prior to the actual landing of the goods. They are, even under the general law, for services rendered to the master of the ship whose liability for loss or of damage to the goods continues up to the placing of the goods on the quay and their receipt by the Board. The case Great Eastern Shipping Co. Ltd. v. Govindasamy I.L.R. [1957] Mad. 840, is not of much help. It was not disputed, in that case, that when, the master of the ship lands the .....

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the question arising for decision in this case. It is stated at p. 684, in Carver's Carriage of Goods by Sea', 10th Edition, that generally speaking, the consignee of the goods or the charterer is bound to remove the goods from the ship's side, and to provide for that purpose a proper number of men and suitable appliances of the kind ordinarily used at the port, having regard to the manner in which the ship is to be discharged. It is stated at p. 687 "Where the customary manner .....

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ity of the consignee for demurrage paid by the ship-owner, on account of the delay in the discharging of the cargo. The suit was between the ship owner and the consignee. The charter-party provided: "The discharging to take place in eight days... The cargo to be brought to and taken from alongside the ship at merchants' risk and expense. The ship to deliver the cargo with such dispatch that unnecessary delay can be avoided. The ship to discharge over side in the river or dock into light .....

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gation when he has put the goods over the rail of his ship; but I think he must do something more-he must put the goods in such a position that the consignee can take delivery of them. He must put them so far over the side as that the consignee can begin to act upon them; but the moment the goods are put within the reach of the consignee he must take his part in the operation. At one moment of time the ship-owner and the consignee are both acting-the one in giving and the other in taking deliver .....

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to his placing the goods in such a position that the consignee can get them, as contended for the respondents. The delivery contemplated in these observations, is not, in our opinion, equivalent to the landing of the goods at the quay as contemplated by the various provisions of the Act. We have already discussed that the landing of the goods by the ship-owner on the quay and placing them in charge of the Board does not amount to delivering them to the consignee, even though it absolves the mast .....

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gage the shore-labour. Further, in the above case, Lord justice Clerk said at p. 972 "The question of delivery is as much one of common-sense as of technical rules. The general rule is that goods are delivered when they are so completely in the custody of the consignee that he may do as he pleases with them." When the goods are placed in the charge of the Board, the consignee is not at liberty to do anything he likes with them and therefore, in the view expressed by Lord Justice Clerk, .....

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therefore liable for breach of contract unless there is some term in the bill of lading protecting them. And they delivered the goods, without production of the bill of lading, to a person who was not entitled to receive them. They are therefore liable in conversion unless likewise so protected." Clause 2 of the Bill of lading provided : "During the period before the goods are loaded on or after they are discharged from the ship on which they are carried by sea, the following terms and .....

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absolutely after they are discharged therefrom." It was held that this clause did not protect the shipowner in spite of the width of these expressions and its operation must be limited and modified to the extent necessary to enable the effect to be given to the main object and intent of the contract and at least so as not to permit the carrier deliberately to disregard his obligation as to delivery against the production of the bill of lading. In the present case, it was further contended t .....

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of the consignee. The only reasonable conclusion in the circumstances can be that the place of delivery is shifted from the side of the ship to the warehouses where the Board stores the goods till the consignee appears to take delivery on the basis of the delivery order by the steamer-agent which is usually an endorsement on the bill of lading, and the quay be con- sidered a part of the ship. In Hamburg, it is so considered, as would appear from the following note at p. 37 of the German Law of C .....

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amount to a receipt for the same on the part of the master; the goods discharged upon the quay are considered as still being in the possession of the master until the consignee has received them from the quay." . If the Board was an agent of the consignee, it was bound to deliver the goods to the consignee and should not have any rights of retaining the goods till the payment of the rates and other dues for which it had a lien on the goods. The provision of there being a lien on the goods f .....

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Forum: Input tax credit

Forum: GST on Notional rent

Forum: GST ON SALES PROMOTION

Forum: 3B mistake

Forum: Excise duty credit on finished stock at additional place of business.

Forum: PROCEDURE FOR SHIFTED OF FINISHED GOODS FROM AP KARNATAKA TO UP

TMI Note: Does ICDS apply for the purposes of computing exemption u/s 11 to 13.

Highlight: Voluntary Reporting of Estimated Current Income and Advance Tax Liability - CBDT issues draft notification

TMI Note: Certain ICDS provisions are inconsistent with judicial precedents. Whether these judicial precedents would prevail over ICDS.

Highlight: Provisions of ICDS shall prevail w.e.f. AY 2017-18 to the transactional issues dealt therein over earlier judicial pronouncements.

Notification: Levy of anti dumping duty on New/unused pneumatic radial tyres with or without tubes and/or flap of rubber (including tubeless tyres) having normal rim dia code above 16 originating in, or exported from China PR

News: Voluntary Reporting of Estimated Current Income and Advance Tax Liability

TMI Note: In case of conflict between ICDS and other specific provisions of the Income-tax rules, 1962 governing taxation of income like rules 9A, 9B etc. of the Rules, which provisions shall prevail.

TMI Note: Does ICDS apply to computation of Minimum Alternate Tax (MAT) u/s 115JB of the Act or Alternate Minimum Tax (AMT) u/s 115JC of the Act.

TMI Note: Where a term has not been defined under ICDS, nor under the Act, but has different interpretations given to it by the courts in tax cases, and in ICAI Accounting Standards, which interpretation would prevail while interpreting ICDS.

TMI Note: Whether the provisions of ICDS apply to a non-resident who claims the benefit of a double taxation avoidance agreement (DTAA).

TMI Note: In case any of the ICDS provisions is contrary to a circular or press release issued by the CBDT, which would prevail over the other.

TMI Note: ICDS-I requires disclosure of significant accounting policies and other ICDS requires specific disclosures. Where is the taxpayer required to make such disclosures specified in ICDS.

Notification: Income Computation and Disclosure Standards (ICDS) - New ICDS to be effective from AY 2017-18

Forum: Input credit of gst paid on urd

News: RBI Reference Rate for US $

Highlight: GST - Detention of goods under transport - discrepancy in documents - the statutory provisions provide a mechanism for adjudication following detention of goods including for the provisional release thereof pending adjudication - HC

Highlight: Reassessment - first few paragraphs of the assessment order dealt with objections and disposed of accordingly - Unfortunately, the manner in which the AO has decided the issue is wholly unsustainable in law - HC

Highlight: Business expenditure u/s 37 - liquidated damage - breach of contract terms - Expenditure was not incurred for any purpose which is an offence or which is prohibited by law - cannot be disallowed - HC

Highlight: Valuation - inclusion of reimbursement of expenses - managing participation of clients in certain mela, fairs, promotional activities etc. - They are liable to service tax on the gross amount received - They cannot restrict their tax liability to only agency commission

Highlight: TDS liability - ITAT confirmed the liability - We do not see how it is possible for us to uphold the order of the Tribunal and when it purports to decide two Appeals of the Revenue by single paragraph conclusion - HC

Highlight: Reopening of assessment - sufficiency of material available with the AO to form a belief that income chargeable to tax had escaped assessment - bogus purchases - seller refused to respond - notice would not be interfered with - HC

Highlight: Exemption u/s 11 - education activities - transport and hostel facilities surplus cannot be considered as business income of the assessee society

News: Draft Notification for insertion of new rule 39A in the Income-tax Rules, 1962 – comments and suggestions-reg.

Highlight: Genuineness of labour wages expenses, embroidery charges, fabrication expenses etc. - getting work done through small workmen who do not have any permanent place of residence - disallowance of ad hoc expenditure deleted.

Highlight: Project import - Since the goods were never used for the purpose for which it was imported, the actual user condition has been violated - Redemption fine and penalty imposed.

Highlight: Penalty u/s 112 (a) - CHA - Lack of due diligence and failure to take more precautions can not, by itself, bring in penal consequences

Highlight: Import of services - GST - The fact that those services were received outside India will not change the fact that the services have been paid for by the beneficiary appellant, who is located in India. - Demand confirmed.

Notification: SEZ for IT/ITES at Madhurwada Village, Visakhapatnam District in the State of Andhra Pradesh - denotified.

Highlight: Merely because payment is received in Indian rupee, it cannot be said that payment against export has not been received in convertible foreign exchange.

Highlight: Merely vehicle numbers was not mentioned on the invoices cannot be the reason to deny Cenvat Credit

Highlight: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Central Goods and Service Tax Rules, 2017 - Circular

Circular: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Central Goods and Service Tax Rules, 2017

News: Auction for Sale (Re-issue) of Government Stocks

Article: TDS APPLICABILITY ON GOVERNMENT CONTRACTS UNDER GST (Under Section 51 of the CGST Act, 2017)

News: Manmohan takes potshots at note ban, 'hasty' rollout of GST

News: GST on petrol, diesel requires wider discussion: Nitish

Article: WHEN CAN ONE TAKE ITC FOR RCM CASES?

Notification: TDS liability under Section 51 of CGST, 2017 come into force w.e.f. 18-9-2017 - Persons liable to deduct TDS from payment made or credited to the supplier of taxable goods or services specified

Notification: Central Goods and Services Tax (Seventh Amendment) Rules, 2017

Notification: Seeks to extend the last date for filing the return in FORM GSTR-3B for the months of August to December, 2017

Circular: Filing of Special Leave Petition against Orders of Hon'ble High Courts staying Collection of Tax under GST- reg.

Highlight: Exemption u/s 54F - LTCCG - once entire net consideration is invested, the absence of completion certificate cannot be a ground to deny the benefit of deduction.

Highlight: Deduction u/s 10B - initial AY - Mere authorization to enable the Assessee to import material or export produce in the earlier date would not ipso facto tantamount to commencement of substantial activity of ‘manufacture’/’production’.

Circular: Sub:- Procedure to be followed for Import under DEEC/EPCG Scheme- reg.



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