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Hasan Buddhusha Vs. State of Gujarat.

Hasan BuddhushA. vs State of Gujarat.

Type Court Judgment Court Gujarat Decided Jan 12, 2011
~1 min read
https://sooperkanoon.com/case/908775

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Citation
Court
Gujarat High Court
Judge
Decided On
Case Number
SCR.A/19/2011 1/1 ORDER
Subject
Criminal

Case Summary

AI-generated summary - not the official court judgment text.

Finance Act, 1994 - Clause (3d) Sections 65, 75, 76; Airports Authority of India Act, 1994Airports Authority of India Act, 1994 - Section 3 - Airports Authority -- The AAI entered into a licence agreement with the appellant by which the appellant was entrusted with the responsibility and the activity of collecting ...

Key legal issue
Criminal

Parties & Advocates

Appellant / Petitioner

Hasan BuddhushA.

Respondent

State of Gujarat.

Advocate MR KP RAVAL, Adv.

Excerpt

finance act, 1994 - clause (3d) sections 65, 75, 76; airports authority of india act, 1994airports authority of india act, 1994 - section 3 - airports authority -- the aai entered into a licence agreement with the appellant by which the appellant was entrusted with the responsibility and the activity of collecting airport admission ticket charges on behalf of aai limited at karipur airport, calicut. "licence agreement on the satisfaction that the appellant was required to pay service tax on airport services rendered by it under the aforesaid provisions as `authorized person' of aai at karipur airport, calicut for the period from 10.09.2004 to 31.03.2005 a show cause notice was issued to the appellant demanding service tax amounting to rs. 1,80,845/- and education cess amounting to rs. 3,617/-. it was also contended that the implementation of the service tax and responsibility of the collection of service tax was that of aai as the principal service provider of the airport and that the appellant was only authorized to collect the prescribed admission charges and remit the fixed licence fees to aai. the tribunal, allowed the appeal filed by the appellant by holding that the appellant is only a collecting agent and therefore the liability to pay the service tax rest on aai which is the actual service provider.oral orderrule. learned app, shri kp raval, waives service of rule on behalf of respondent-state.petitioner-convict has prayed for parole to attend his mother sickness. his jail record suggests that he has already been undergone sentence of more than 10 years and 1 month, during which period, he has been released on several occasions and he has returned on time on each occasions.under the circumstances, petitioner is ordered to be released on furlough leave for a period of 14 days on depositing a sum of rs.10,000/-. upon completion of the period, he shall surrender before the jail authorities.this order shall be communicated to the petitioner in jail. rule made absolute to the aforesaid extent.

Full Judgment

ORAL ORDER

Rule. Learned APP, Shri KP Raval, waives service of rule on behalf of respondent-State.

Petitioner-convict has prayed for parole to attend his mother sickness. His jail record suggests that he has already been undergone sentence of more than 10 years and 1 month, during which period, he has been released on several occasions and he has returned on time on each occasions.

Under the circumstances, petitioner is ordered to be released on furlough leave for a period of 14 days on depositing a sum of Rs.10,000/-. Upon completion of the period, he shall surrender before the jail authorities.

This order shall be communicated to the petitioner in jail. Rule made absolute to the aforesaid extent.

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