TMI Blog2009 (9) TMI 1038X X X X Extracts X X X X X X X X Extracts X X X X ..... not infringe note (i). We turn to the impugned advertisement itself. The first page of the advertisement indicates the page number as 55 and at the bottom it is clearly printed: Reader's Digest/December 2005 . Although the other pages of the Calendar 2006 are not consecutively numbered, the last page indicates the page number as 82 and again at the bottom carries the words Reader's Digest/December 2005 . This, therefore, conforms to the requirement of the clarification issued by the department on 25/28.06.1999. In the impugned letter dated 21.11.2005 written by the department declining the concessional tariff it is merely stated that the calendar did not conform to the conditions contained in the letter dated 09.10.2001. That letter had stated that advertisement will be numbered in running numerical sequence and will also have the name of the issue, month printed in the prominent position . The specific conditions listed out in this letter have already been extracted in para 3 hereinbefore. This Court does not find any of them having been violated as far as the present case is concerned. Further the need for numbering each page of the advertisement was already dispensed wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or thereto it was being published in India by the R.D.I. Print and Publishing Ltd. 2. The reasons given by the appellant for the denial of concessional rate was that the said booklet has been bound and printed separately and merely stapled to the Reader's Digest . Secondly, the booklet did not conform to the conditions prescribed in the department's letter No. 22.15/2000 PO (Part-II) dated 09.10.2001 . 3. The conditions in the letter dated 09.10.2001 were that for bringing out a multi-page Toyota advertisement in the December 2001 issue of Reader's Digest, the respondents had to ensure the following: (i) The advertisement had to be printed and bound along with other advertisement and articles in the magazine. (ii) The advertisement had to be numbered in running numerical sequence and will also have the name of the magazine and issue month printed in a prominent position. (iii) The extended cover would also be included in the total number of pages so that it will be conformity with the requirement of a registered newspaper. 4. The learned single Judge relied upon the earlier decision in Competition Success Review v. Union of India 106 (2003) DLT 469 in which the provisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icable to registered newspapers and this resulted in the appellant being denied its revenue. Reliance was also placed on the order dated 29.07.1982 passed by the Division Bench of this Court dismissing Civil Writ No. 607/1982 titled R.D.I. Print and Publishing Private Limited v. Union of India and Anr. That order was upheld by the Supreme Court by an order dated 25.11.1992 in Civil Appeal No. 3517/1984. 7. Mr. Nayyar, on the other hand, contends that the order dated 29.07.1982 of this Court was in a different context. There on facts it was found that if the advertisement pages were pulled out it did not detract from the value of the magazine and only amounted to the advertisement concerned not being distributed. However, it was clarified that those pages which have an advertisement on both sides, and are properly numbered may not perhaps infringe note (i) of the below Clause 132, P. T. Guide Volume I, as the taking out of such pages may result in enquiries being made from the petitioner as to what was contained on those pages, which the readers would find to be missing . It is submitted that the issues raised in this appeal have been considered in detail in Competition Success Revi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce. (c) .... (d) .... (e) .... (f) .... (g) There shall be no paper or thing enclosed in or with any such, newspaper other than an extra supplement as specified in Section 9 of the Act. Note: Any newspaper in which a document of any of the following description is enclosed as a supplement shall be treated as a book packet: (i) an advertisement sheet printed for an advertiser and sent to the publisher of newspaper for distribution with it; (ii) an advertisement sheet with an order form attached a prospectus with an application form attached or a proposal or enquiry form; (iii) any document drawn up in the form of a direct personal communication to the recipient such as a printed circular in the form of a letter purporting to be addressed to a person by whom the newspaper in which it is enclosed is received. (2) .... (3) .... (4) Nothing in this rule shall be deemed to prevent newspapers from being transmitted by post, either singly or otherwise, at the rates and under the conditions prescribed for book packets, or for book packets containing periodicals, and if a newspaper sought to be transmitted by post as a registered newspaper fails to comply with any of the conditions specified ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gazine which did not contain pagination on all pages of the advertisement. On a representation being made by the Indian Newspaper Society, the department came out with the clarificatory letter dated 25/28.6.1999 clarifying the concessional tariff would extend to all magazines/periodicals booked as registered newspapers even if some pages carrying advertisements are not numbered, provided, such advertisement sheets are accounted for in the sequential page numbering of the magazine . In the clarificatory letter an example to the following effect was given: For example, a magazine having 76 pages out of which 25 pages are devoted to advertisements and these pages are not numbered. It is not necessary to insist on numbering of such page so long as these 25 pages are accounted for in 76 pages of the magazine counted consecutively. Example pages 1-5 news, 6-7-8 (advertisement but not paginated), 9-13. 13. It is plain that the above circular basically follows the line of reasoning adopted by Division Bench of this Court in its order dated 29.7.1982 in Civil Writ No. 607/1982. That was a writ petition filed by R.D.I. Print and Publishing Ltd. and concerned its September 1980 issue. The adv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the issue in a separate box that there is a 28-page advertisement which is at pages 55 to 82. If the advertisement was therefore to be detached from the issue, a subscriber or purchaser would certainly raise a query as to why it was not supplied as assured in page 1 of the issue. This clearly falls in the category envisaged by the Division Bench of this Court in the order dated 29.7.1982 referred to hereinbefore. It may be recalled that the Division Bench observed that advertisements of this nature would not offend Note (i) below Clause 132 of the Post Office Guide (Corresponding to Clause 139 of the present Guide). 16. Then we turn to the impugned advertisement itself. The first page of the advertisement indicates the page number as 55 and at the bottom it is clearly printed: Reader's Digest/December 2005 . Although the other pages of the Calendar 2006 are not consecutively numbered, the last page indicates the page number as 82 and again at the bottom carries the words Reader's Digest/December 2005 . This, therefore, conforms to the requirement of the clarification issued by the department on 25/28.06.1999. 17. In the impugned letter dated 21.11.2005 written by the depart ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d conditions prescribed for supplements contained in Section 9(3) of the Act. It was concluded that the said advertisement is neither a supplement nor an integral part of the magazine under reference as such this should not have been accepted at concessional rate . 22. The above writ petition was heard by the learned single Judge along with the writ petition filed in respect of the December 2005 issue of Reader's Digest. Both writ petitions were allowed for the same reasons. 23. The grounds urged in the present appeal are more or less similar to the grounds urged in LPA No. 418 of 2007. The law in this regard has been already discussed by us in detail hereinbefore. 24. The impugned advertisement booklet of AMWAY has been perused. It is firmly attached to the magazine. It cannot be detached easily. The beginning page of the advertisement is 35 and the last page is 42 and this is consecutively numbered to fit within the overall pagination of the magazine itself. At the foot on every page of the advertisement the following words are prominently printed: DECEMBER 26, 2005 INDIA TODAY. There can be no manner of doubt, therefore, that the advertisement is consecutively numbered and f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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