Excerpt
stay - pre-deposit--period for depositing extended in view of hardship. samples--petitioner allowed to draw samples. cesa:section 35f. - labour & services
appointment: [v.k. bali, ch, p.r. raman & s. siri jagan, jj] post of pharmacist in homeopathy subordinate service - special rules for kerala homeopathy subordinate service rules, 1999 introducing new qualifications vacancy arising subsequent to coming into force of the said special rules held, vacancies have to be filled up only in accordance with special rules, 1999. unfilled vacancy that had arisen prior to amendment cannot be filled up by candidate not possessing amended qualifications prescribed by special rules. state government has the power to frame or amend the special rules with or without retrospective effect. mohanan k.r. & anr vs director of homeopathy, kerala homeopathy services, trivandrum & ors......by petitioner and noted that the fixed assets of petitioner were worth rs. 5,17,031/- against a liability of rs. 2,10,185.60. i am not inclined to think that there was no application of mind to relevant facts or that the discretion exercised is vitiated by errors apparent on the face of record. in the circumstances, the order is not liable to be interfered with. the last day for payment of amount is 28-9-1989. however, in view of the supervening events stated by counsel for petitioner and the difficulty in raising the amount at short notice, a further time of three months is granted for making the deposit.2. there is a further grievance that ext. p6 has not been considered. petitioner made a request to send a sample of the tread rubber for chemical analysis to determine the proportion of rubber content. this would indeed be a relevant factor in determining the material questions raised in the proceedings. tribunal should take up ext. p6, hear petitioner on merits and pass appropriate orders thereon untrammelled by the observation in para 4 of its order, ext. p7.with the aforesaid directions, writ petition is disposed of.
Full Judgment
Chettur Sankaran Nair, J.
1. Petitioner seeks to quash Ext. P7 order of the Customs, Excise & Gold (Control) Appellate Tribunal, Madras, ordering stay on deposit of Rs. 50,000/-against the demand. According to Counsel, petitioner is in financial difficulties and he is not in a position to make the pre-deposit. Insistence on pre-deposit would make the appellate remedy illusory, submits counsel. The question for consideration is whether the Appellate Tribunal has exercised its discretion properly with reference to material considerations. The demand was for a sum of Rs. 2,06,479.20 by way of duty and Rs. 75,000/- and Rs. 10,000/- respectively as penalty. Against the total of Rs. 2,91,479.20, the Tribunal ordered deposit of a 5th of it. Tribunal also took into account the difficulties pleaded by petitioner and noted that the fixed assets of petitioner were worth Rs. 5,17,031/- against a liability of Rs. 2,10,185.60. I am not inclined to think that there was no application of mind to relevant facts or that the discretion exercised is vitiated by errors apparent on the face of record. In the circumstances, the order is not liable to be interfered with. The last day for payment of amount is 28-9-1989. However, in view of the supervening events stated by counsel for petitioner and the difficulty in raising the amount at short notice, a further time of three months is granted for making the deposit.
2. There is a further grievance that Ext. P6 has not been considered. Petitioner made a request to send a sample of the tread rubber for chemical analysis to determine the proportion of rubber content. This would indeed be a relevant factor in determining the material questions raised in the proceedings. Tribunal should take up Ext. P6, hear petitioner on merits and pass appropriate orders thereon untrammelled by the observation in para 4 of its order, Ext. P7.
With the aforesaid directions, writ petition is disposed of.