TMI Blog2017 (2) TMI 773X X X X Extracts X X X X X X X X Extracts X X X X ..... the Board continue to be a Department of the State Government, this aspect of the matter required consideration by the enquiry officer - in treating the petitioner organization to be an autonomous corporation created under the Adhiniyam, 2007 and rejecting the objection that it is not a department of the State, the respondent No.2 has committed an error and this has been done without taking note of the legal aspect of the matter. Matter remanded for re-consideration. - Writ Petition No. 3867 of 2016 - - - Dated:- 6-2-2017 - Hon'ble Shri Rajendra Menon ACJ And Hon'ble Smt. Anjuli Palo, JJ. Shri Rahul Diwaker, learned counsel for the petitioner Shri Himanshu Shrivastava, learned counsel for the respondents ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore, it continues to be constituted and function as a department of the State by virtue of the notification issued on 17.04.1982 and again on 22.01.2004. 03. This being the moot question for consideration, we are required to analyze as to whether in imposing liability on the Board for payment of Service Tax, the Revenue has proceeded correctly in the matter, whether we should invoke our extraordinary jurisdiction under Article 226 and 227 of the Constitution or we should relegate the petitioner to take recourse to the remedy of appeal before the Tribunal, wherein the matter is already pending and the only impediment of the petitioner is that the Tribunal is not hearing the appeal because they are required to deposit 10% of the demand m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner Board is a creation under aforesaid Adhiniyam, 2007, is a body corporate and an autonomous body liability has been imposed on the petitioner, however, while doing so, the two judgments of this Court as detailed in the second para have not been taken note of and by misconstruing the entire statutory provision the liability has been imposed. 07. In the case of Professional Examination Board in Civil Revision No.1232/2002 after evaluating the notification creating the Board issued on 17.04.1982, this Court has held that the Board is a part of the Government Department in the State of Madhya Pradesh and, therefore, it was not liable to pay property tax to the Municipal Corporation as it is not a statutory body or an autonomous corporat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... partment functioning under the Ministry of Technical Education, Department of Manpower Planning and, therefore, we are of the considered view that in treating the petitioner organization to be an autonomous corporation created under the Adhiniyam, 2007 and rejecting the objection that it is not a department of the State, the respondent No.2 has committed an error and this has been done without taking note of the legal aspect of the matter as indicated here-in-above. This question has not been decided properly with regard to various legal and factual aspect and, therefore, it is a fit case where the impugned assessment order dated 28.10.2013 should be quashed and the matter remanded back to the respondent No.2 for re-consideration and for pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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