TaxTMI 
TaxTMI 
2019 (11) TMI 973
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....963 ("Port Trusts Act", for short), which prior to its omission in 1997 read as under : "52. Prior sanction of Central Government to rates and conditions :- Every scale of rates and every statement of conditions framed by a Board under the foregoing provision of this Chapter shall be submitted to the Central Government for sanction and shall have effect when so sanctioned and published by the Board in the Official Gazette." 3. Notification dated 4th November, 1993 published under Section 52 of the Port Trusts Act had fixed a schedule/scales of rates payable for storage of goods/cargo at the Kandla Port. Relevant portion of the notification dated 4th November, 1993, read as under : SCALE "G" SCHEDULE OF STORAGE/RENTAL CHARGES (A) For : Open Space How Charged. Kutchha Plots (uncemented/ unasphalted) (Rs.) Pukka Plots (cemented & asphalted) (Rs.) Bins & raised (Rs.) Open space of 10 sq. Mtrs. or part thereof per month or part thereof for first three months. 35-00 60-00 70-00 Beyond 3 months 58-00 90-200 105-00 (B) For : covered space How Charged Ground Floor (Rs.) First Floor (Rs.) Covered space of 10 sq. mtrs. or part thereof per month or p....
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....hairman and members with stipulations as to their term of office, conditions of service, etc. contained under Sections 47B to 47H of the Port Trusts Act. In terms of the amended Section 49 of the Port Trusts Act, the Tariff Authority was empowered to fix different scales and conditions for different classes of goods and vessels and for use of any land, building, place, etc. belonging to or in possession or occupation of the Board. 5. The amended provisions came into force with effect from 9th January, 1997. The Tariff Authority, however, had notified the new scale of rates for the Kandla Port vide notification dated 22nd June, 2001 which was applicable retrospectively and with effect from 29th January, 2001. The appellant and the first respondent, viz. Board of Trustees of Kandla Port Trust, are ad idem that the appellant and others who had used storage facility at the Kandla Port were liable to pay the rates stipulated in the Notification dated 4th November, 1993 till the new tariff fixed by the Tariff Authority was made applicable with effect from 29th January, 2001. 6. The issue raised by the appellant relates to validity of circular dated 31st August, 1998 issued by....
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....ndent should refund the amount collected as penalty rent in terms of the impugned circular. The Civil Application was dismissed by the Single Judge vide judgment dated 14th June, 2007 and the appellant also did not succeed before the Division Bench which had dismissed the Letters Patent Appeal vide impugned judgment dated 15th July, 2008. 9. The contentions raised by the appellant are that after the amendment vide Act 15 of 1997, applicable with effect from 9th January, 1997, in terms of Section 47A read with Sections 48 and 49 of the Port Trusts Act, only the Tariff Authority could have fixed the tariff/rent and the Traffic Manager could not have directly or indirectly fixed the said tariff, which the latter did by way of issuance of the impugned circular dated 31st August, 1998. Secondly, the circular issued by the Traffic Manager in garb of regulating traffic had the effect of interfering with the scales of rates prescribed vide Notification dated 4th November, 1993 which had not only fixed the rates but had also prescribed an escalating schedule of rates depending upon the period for which the space, whether open or covered or as containers, was used. The schedule of rate....
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.... goods that were likely to cause traffic congestion and not regarding the rate of storage for a particular period. Therefore, the impugned circular was beyond the powers available and entrusted to the Traffic Manager under Regulation 64. The Traffic Manager, in this manner, had illegally extracted huge amount of over Rs. 52 lakhs for over-stay of cargo without any justification and reason. 10. We have already quoted the scales fixed by the notification dated 4th November, 1993 as well as the Notes in the notification. This notification was not under challenge in the Special Civil Application or in appeal filed before the High Court. The notification is not under challenge before us. The appellant also accepts that they were liable to pay the scales specified in the notification till the new tariff was notified pursuant to the constitution of the Tariff Authority, which it is accepted was notified and applicable with effect from 29th January, 2001. Therefore, for the period prior to 29th January, 2001, the appellant would be liable to pay tariff as per the scales and terms of the notification dated 4th November, 1993. The issue that arises for consideration is whether the impu....
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.... whatever steps he may consider necessary for the proper maintenance of order." The Traffic Manager of the Port is obligated to control and manage the port operations, check obstructions to traffic movement and remove hinderance for efficient and proper use of berths, landing and shipping of goods and storage in the sheds and open area. Regulation 64 quoted in paragraph 9 above stipulates that loading and unloading of vessels was subject to control of the Traffic Manager who had the discretion to prohibit discharge of goods which are likely to obstruct traffic, cause congestion or hinder convenient movement at the Port. 13. It is clear from the Notes that the notification had empowered and left it to the Traffic Manager to deal with the question of unauthorised occupation, including the time-limits or period during which the goods could be authorised to be stored. The notification had not specified when and in what circumstances use of the storage area would be treated as unauthorised as this was left to the wisdom of the Traffic Manager who was the person in-charge and responsible for efficient and proper functioning of the port operations and mandated to take the need base....