2013 (5) TMI 336

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.... Sr. Standing Counsel. For the Respondent : Mr L.P. Asthana and Ms Praveena Gautam,Advocates. JUDGMENT Badar Durrez Ahmed, J (Oral) CM No. 14721/2012 (Exemption) Allowed subject to all just exceptions. CM No. 14722/2012 (Delay) The delay in filing the appeal is condoned. CEAC 28/2012 & CM No. 14720/2012(Stay) 1. This appeal has been filed on behalf of the Revenue being a....

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....d at the relevant time. In order to appreciate the argument advanced on behalf of the appellant, it would be appropriate if we set out the provisions of this Section; to the extent relevant, as it existed during the relevant time : "Section 65. Definitions In this Chapter, unless the context otherwise requires:- xxxx xxxx xxxx xxxx xxxx (31). "consulting engineer" means any professiona....

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....appellant submitted that Section 3(42) of the General Clauses Act, 1897 ought to be pressed into service. He submitted that the word 'person' includes any company or association or body of individuals whether incorporated or not. However, we fail to understand as to how the learned counsel for the appellant can place reliance on Section 3(42) of the General Clauses Act. That provision would only a....