TaxTMI 
TaxTMI 
1996 (9) TMI 657
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....77; 3,54,000.00 per system with single antenna working including antenna coupler and isolator quoted by. M/s. Indotronics, being the lowest. The Tec also recommended together a counter offer on the same rate to M/s.Advance Radio Masts Limited (ARM) who had also submitted their tender. Rates accepted were inclusive of packing and forwarding charges exclusive of sales-tax, excise duty, freight and insurance, etc. Another firm M/s.Shyam Electronics (in short referred to as "Shyam") also having type approval approached Tec for supply of the above systems and it was decided to split the order in two parts i.e. 300 systems to be supplied by Arm and 200 by Shyam against the said approval for entire supply of 500 systems by M/s.ARM. These orders were placed on 4th December, 1992 and till the placement of these orders, the price variation in respect of crystal and synthesized versions were not discussed anywhere and orders for both the versions were placed at the same price. (2) For the remaining 2,000 systems it was proposed by DoT to procure the same from all those venders having type approval at the rate of ₹ 3,45,000.00 per system. There were three firms, namely, M/s.AR....
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....ed to procure the system within a period of week's time without making' any comment on price reduction as approved by the Member(P). On a proposal having been put up by the Director of Mm Cell duly approved by the Minister of State, supply order dated 28th September, 1993 for 600 systems of synthesized versions and 300 systems of crystal versions was placed upon M/s.ARM at the rate of ₹ 3,35,639.00 and ₹ 2,98,469.00 respectively. Meanwhile, it appears that Arm requested to place more orders of crystal version at the same rate as that of synthesized version vide their letter dated 11th September, 1993. The request of the firm was received directly by Mr.Sukh Ram on 27th September, 1993 and he observed "how are we offering two rates against the same tenders since we have taken both crystal and synthesized at the same price earlier?" On these observations of Mr.Sukh Ram, the matter was again examined by the DoT and it was reiterated that as the synthesized version was definitely of a superior quality than crystal version, the price difference was justified. Mr.Sukh Ram, however, turned down the said plea of reduction in the price of crystal version, recom....
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....to the Press. About the foreign currency equivalent to a little more than ₹ 1,00,000.00 , the contention of Mr.Tarnta is that the same was a part of the foreign exchange which had been given to her for the visits she had undertaken abroad and she will fully explain the source of the money which has been recovered from her house, if an opportunity is given to her by the CBI. In any case, according to Mr.Tarnta, as the investigation is already over, no further recovery is required to. be made by the Cbi and she being in custody for the last about one month, she was entitled to be admitted to bail. (4) MR.LAL on the other hand contends that the petitioner is directly involved in the deal as she wanted M/s.ARM to be paid more and whenever she visited Hyderabad she stayed with Mr.Paturu Rama Rao and a pearl necklace was gifted to her by the company. According to him, two signed blank letter heads were recovered from her office and there was a direct communication of a letter dated 21st July, 1993 by M/s.ARM to Mrs.Runu Ghosh which clearly shows that she was involved in the matter. Mr.Lal has relied upon the observations of the Supreme Court in State of Gujarat Vs . Mohanlal Jitam....
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.... Mint Master had admittedly been placed on record it had not been formally proved the report completely supported the case of the prosecution that the gold was of the specified purity. To deny the opportunity to remove the formal defect was to abort a case against an alleged economic offender. Ends of justice are not satisfied only when the accused in a criminal case is acquitted. The Community acting through the State and the Public Prosecutor is also entitled to justice. The cause of the Community deserves equal treatment at the hands of the Court in the discharge of its judicial functions. The Community or the State is not a person non-gratia whose cause may be treated with disdain. The entire Community is aggrieved if the economic offenders who ruin the economy of the State are not brought to book. A murder may be committed in the heat of moment upon passions being aroused. An economic offence is committed with cool calculation and deliberate design with an eye on personal profit regardless of the consequence to the community. A disregard for the interest of the Community can be manifested only at the cost of forfeiting the trust and faith of the Community in the system to admi....