2009 (7) TMI 13 - HC - Central Excise

High Court rules against installment payments in Settlement Commission case

The High Court of Bombay ruled in favor of discharging the rule in a case where the petitioner sought installment payments despite the Settlement ... Order of the Settlement Commission – request to pay in installments – Extra ordinary jurisdiction of High Court - it is clear that as the order of settlement commission is final and mode of recovery is also set out therein - can a writ court exercising extra ordinary jurisdiction, when the settlement commission has thought it fit not to grant any installment, grant installments assuming that under section 32F(8) there is an implied power to grant installments. This court ordinarily, ought not to interfere in the exercise of its extra ordinary jurisdiction with the order passed by the Settlement Commission - the language of section 32F(10) as it earlier stood read with section 32(7) provided for installments. That is not the case now. - the legislature has expressly done away with the power to make payment by installments. – HC refused to grant relief to pay in installments. The High Court of Bombay heard a case where the petitioner requested to pay by installments despite the Settlement Commission's order not providing for such an option. The petitioner argued that circulars from the Government of India allowed for installment payments. The court noted that earlier provisions allowed for installments, but the current legislation does not. The court concluded that it should not interfere with the Settlement Commission's decision, as it is final and the mode of recovery is specified. The court found no merit in the case and ruled in favor of discharging the rule, with no costs ordered. The judgment was made by Ferdino I. Rebello and J.H. Bhatia, JJ.