TMI Blog2021 (3) TMI 576X X X X Extracts X X X X X X X X Extracts X X X X ..... ly on the applicant and on the Officer Concerned or the jurisdictional Officer in respect of the applicant. In the present case the applicant is recipient of the services and not supplier of such services. Accordingly, the application is not liable for admission and therefore rejected. - GUJ/GAAR/ADM/2020/120 - - - Dated:- 30-12-2020 - SANJAY SAXENA AND MOHIT AGRAWAL, MEMBER Present for the applicant : Not appeared in Personal hearing through video conference. M/s. Surat Municipal Corporation (SMC), Muglisara, Surat-395003 is a Municipal Corporation and having a GSTIN: 24AADCS3108B1Z2, has filed an application for Advance Ruling under Section 97 of CGST Act, 2017 and Section 97 of the GGST Act, 2017 in FORM GST ARA-01 discharging the fee of ₹ 5,000/- each under the CGST Act and the GGST Act. 2. M/s. The SMC is a Local Self Government governed by the Gujarat Province Municipal Act, 1949 (GPMC Act). The GPMC Act has laid down the Statutory / Obligatory and Discretionary Duties to be undertaken by the SMC under Sec 63 (1) and 66 of the GPMC Act. As a part of their Obligatory Duty, they had entrusted the work of Design and Comprehensive Consultancy Service fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Responsibilities upon Municipalities, subject to such conditions as may be specified therein, with respect to (i) the Preparation of Plans for Economic Development and Social Justice; (ii) the Performance of Functions and the Implementation of Schemes as may be entrusted to them including those in relation to the matters listed in the Twelfth Schedule; (b) the Committees with such Powers and Authority as may be necessary to enable them to carry out the responsibilities conferred upon them including those in relation to the matters listed in the Twelfth Schedule . From above text of the Article, it is quite evident that the State Law, subject to the provisions of this article, may endow any authority or responsibility to the Corporations. Thus, the Gujarat Province Municipal Act, 1949 (GPMC Act) came into existence. Now, detailed duties of Corporations have been given under Sec 63 (1) 66 which are Obligatory in nature. 7. The applicant submitted that careful reading of the Article 243W (a) (ii) as mentioned hereinabove, it is noticed that the word Including has been used. Combined reading of above provisions gives an impression that the Corporations are b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... greed to the fact that the word In Relation To has to be construed keeping in mind the nature of business and structure of the organization; that while filing the application for advance ruling, they kept Section 63 (1) 66 of the GPMC Act along with Article 243W, to decide whether particular activity is In Relation To main object of the Corporation or not. Further submitted that the activity of Design Comprehensive Consultancy for State of Art Office Building is for use of general people / citizen of the city and will be used for public and civic activities. This activity is specifically mentioned under Section 66 (42) of the GPMC Act which is reproduced hereunder for kind perusal. any measure not hereinabove specifically named, likely to promote public safety, health, convenience or instruction. The applicant submitted that even, Clause 8 of the Section 63 (1) of the Gujarat Provincial Municipal Corporations Act, 1949 which is enumerated as below:- the maintenance of a municipal office and of all public monuments and open spaces and other property vesting in the corporation; Further, the Serial No. 2 of the Twelfth Schedule of Article 243W clear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion to have the same wide meaning and have been used interchangeably for among other reasons, which may include avoidance of repetition of the same phrase in the same clause or sentence, a method followed in good drafting. The word pertain is synonymous with the word relate . The term relate is also defined as meaning to bring into association or connection with. The expression in relation to (so also pertaining to ), is a very broad expression which presupposes another subject matter. These are words of comprehensiveness which might have both a direct significance as well as an indirect significance depending on the context. [Emphasis supplied]. In Renusagar Power Co. Ltd. v. General Electric Company and Another - (1984) 4 SCC 679 , Hon ble Court observed as under: Expressions such as arising out of or in respect of or in connection with or in relation to or in consequence of or concerning or relating to the contract are of the widest amplitude and content and include even questions as to the existence validity and effect (scope) of the arbitration agreement. From above, it is quite clear that the service of Design Comprehensive Consultan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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