2019 (9) TMI 214

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....n, in purported public interest. 3. Before us, he has raised the following issues: a) The issue of deletion of the provisions of Section 29(5) from the Goa Value Added Tax Act, 2005 (the said Act). He submits that the deletion of this provision is unconstitutional and has taken away the earlier vested powers to make best judgment assessment. He submits that the Assessees under the said Act are therefore suffering untold miseries and difficulties. b) He submits that there are no properly constituted Appellate Authorities under the said Act. He submits that conferring of powers to entertain appeals upon Assistant Commissioner or Deputy Commissioner is improper since, more often than not, these officers are connected with the making of in....

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....ublic interest and therefore this petition should be entertained by this Court as Public Interest Litigation. 5. Mr. Devidas Pangam, learned Advocate General opposes the entertainment of the present petition as a public interest litigation. In any case he submits that the Appellate Authorities as contemplated by this said Act have been provided. He submits that the vesting of powers in Appellate Tribunal is consistent with the provision of Section 14(10) of the said Act. He submits that in any case consequent upon the coming into the force of the GST regime, most of the provisions of the said Act have been almost rendered redundant. Provisions will apply perhaps only to pending matters or items which may not be covered under the GST regime....

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....s issue lest, we might be preempting challenges from a proper relator. 10. On the aspect of Appellate Authorities we find that right from the date of enactment of the said Act in the year 2005, the appeals against orders from the Commercial Tax Officer have been provided to Assistant Commissioner/Additional Commissioner depending upon the valuation of the subject matter. This is in terms of Rule 2(c) read with Section 35 of the said Act. To say that there are no Appellate Authorities or that the Appellate Authorities are not competent to exercise the appellate powers on the basis of vague allegations, certainly does not constitute any good cause of action to institute the public interest litigation. 11. Section 14 of the said Act no doubt....

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.... Court in terms of Section 38 of the said Act. 14. Mr. Kale interrupts the dictation to only point out that such orders have already been questioned. If that be so, this will be additional reason why Mr. Kale should not be permitted to take up such private causes in purported public interest litigation. This jurisdiction is certainly not to be exercised to further the cause of private parties who are in a position to espouse their own cause. 15. In so far as the issue of appointment of advocates before the institution of Lokayukta is concerned, again, it is clear the petitioner is not himself the petitioner or the complainant before the Lokayukta in the case where he complains that the private Respondent ought not to have a government adv....