MUZAFIR HAJJ-UMRAH SERVICE V. THE UNION OF INDIA

WP(C)/18365/2011

AI Insights

The case involves Muzafir Hajj-Umrah Service Private Ltd., a private tour operator, challenging certain clauses of the Hajj Policy for 2011 introduced by the Government of India. The contested clauses required tour operators to produce an Income Tax Clearance certificate and certified copies of accounts/balance sheets for the previous three years, which the petitioners argued was discriminatory and violative of Articles 14 and 19(1)(g) of the Constitution. The government, through a Press Release dated 12th July 2011, amended these clauses, leading to the resolution of the dispute.

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 737103 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 13-07-2011
• Assessment Year: misc
• Other Referred Cases: WPC. 21095/2009, WP(C) 19104/10, S.L.P. (CIVIL) NO.27032/10, WPC. NO.10762/2011
• Laws Referred To: Article 14, Article 19(1)(g)
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: P NAIR
• Assessee Lawyers: P K ABOOBACKER
• Keywords: Discriminatory; Illegal; Income-tax Clearance Certificate; Violative; Without jurisdiction; Hajj Policy; Certified copy of Accounts/Balance sheet
• Section: P5; P3; P4; P6; P1; P2; P7; P8; P9; P10

Judgement Text

" IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC WEDNESDAY, THE 13TH JULY 2011 / 22ND ASHADHA 1933 WP(C).No. 18365 of 2011(U) ---------------------------------------- PETITIONER(S): ----------------------- MUZAFIR HAJJ-UMRAH SERVICE PRIVATE LTD., REPRESENTED BY IT'S MANAGING DIRCTOR, A.ANSARI, II FLOOR, A.M.K.BUILDING, OPPOSITE DONBOSCO CHURCH, MANACAUD.P.O., TRIVANDRUM. BY ADV. SRI.P.K.ABOOBACKER(EDAPPALLY) RESPONDENT(S): ------------------------ 1. THE UNION OF INDIA, REPRESENTED BY THE SECRETARY TO GOVERNMENT OF INDIA, MINISTRY OF EXTERNAL AFFAIRS, SOUTH BLOCK, NEW DELHI. 110 001. 2. THE JOINT SECRETARY, (GULF AND HAJ), MINISTRY OF EXTERNAL AFFAIRS, SOUTH BLOCK, NEW DELH 110 001. 3. THE DEPUTY SECRETARY (HAJ), MINISTRY OF EXTERNAL AFFAIRS, SOUTH BLOCK, NEW DELHI. 110 001. 4. HAJ COMMITTEE OF INDIA, REPRESENTED BY IT'S CHAIRMAN, HAJ HOUSE, 7-A, M.R.A.MARG, PALTON ROAD, MUMBAI. 400 001. BY ADV. SRI.P.PARAMESWARAN NAIR, ASST.SOLICITOR GENERAL OF INDIA THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13/07/2011, ALONG WITH WP(C) NO.18831 OF 2011 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: tss W.P.(C) NO.18365/2011 APPENDIX PETITIONER'S EXHIBITS P1:- COPY OF THE CERTIFICATE OF INCORPORATION DTD. 25.6.2010 ISSUED BY THE REGISTRAR OF COMPANIES. P2:- COPY OF THE JUDGMENT DTD. 30.7.2009 IN WPC. 21095/2009. P3:- COPY OF THE PRESS RELEASE MADE BY THE GOVERNMENT OF INDIA. P4:- COPY OF THE ALLOCATION OF THE SEATS TO THE VARIOUS PRIVATE TOUR OPERATORS INCLUDING THE NEW PRIVATE TOUR OPERATORS REGISTERED AS PER EXT.P2 POLICY. P5:- COPY OF THE HAJJ POLICY FOR 2010. P6:- COPY OF THE INTERIM ORDER DTD. 18.6.2010 IN WP(C) 19104/10. P7:- COPY OF THE JUDGMENT DTD. 13.9.2010 IN WPC. 19104/10. P8:- COPY OF THE JUDGMENT DTD 21.9.2010 IN S.L.P. (CIVIL) NO.27032/10 OF THE HONOURABLE SUPREME COURT. P9:- COPY OF THE JUDGMENT DTD. 8.4.2011 IN WPC. NO.10762/2011. P10:- COPY OF THE HAJJ POLICY FOR THE YEAR 2011 DECLARED BY THE IST RESPONDENT. RESPONDENT'S EXHIBITS NIL:- TRUE COPY P.S. TO JUDGE tss ANTONY DOMINIC, J. ---------------------------------------------------- W.P.(C) Nos. 18365 & 18831 OF 2011 ----------------------------------------------------- Dated this the 13th day of July, 2011 J U D G M E N T Petitioners are Private Tour Operators. In these writ petitions the main prayer is prayer No.1 and the rest of the issues are consequential. The first prayer reads as under: “To call for the records relating to Ext.P1 to P10 and to issue a writ or certiorari or any other appropriate writ, direction or order quashing Ext.P10 Hajj Policy for the year 2011 to the extend to which it introduce the new clauses by sub clauses (i), (vii) (viii) and (x) for producing Income Tax Clearance certificate and certified copy of Accounts/Balance sheet of the company for the previous three years (i.e. 2008-09, 2009-10 and 2010-2011) as it is discriminatory, illegal without jurisdiction and violative of the Article 14 and 19(1) (g) of the Constitution of India and the same be liable to be set aside.” W.P.(C) No. 18365 & 18831 OF 2011 :2 : 2. When the matter came up for orders today on behalf of the Asst. Solicitor General, a Press Release dated 12th July 2011 has been produced which shows that clauses (i), (vii) and (viii) of Ext.P10 Haj Policy 2011 has been amended by the Government of India in the manner as indicated therein. The Press Release reads as under: “In partial modification of the terms and conditions for registration of PTOs, following changes have been made in the eligibility criteria: (1) Clause 1(A) (ii) regarding Documentary Proof of the Establishment: Documents in the name of proprietor/partners shall also be accepted. Clause 1(A) (vii) regarding PAN' Number and copies of Income Tax Clearance certificate of previous three years: PAN card in the name of proprietor will also be accepted provided the company is a proprietary concern. Condition regarding Income Tax clearance certificates has been withdrawn. (3) Clause I (A) (viii) regarding Certified copy of Accounts/Balance sheet W.P.(C) No. 18365 & 18831 OF 2011 :3 : of the Firm/Company duly audited and certified by a Chartered Accountant for previous three years: Balance Sheet for the last financial Year (2010-11) must be in the name of the Company. Balance Sheets for the year FY 2008-09 & 2009 -10 in the name of proprietors may also be accepted. (4) Additional Requirement: PTOs registered during Haj – 2010 is required to enclose copies of Moallims Id cards issued to pilgrim who performed Haj through them during last three years.” 3. In view of the above, grievances of the petitioners stand redressed. In that view of the matter these writ petitions are disposed of directing that if the petitioners satisfy all conditions laid down in the Haj Policy 2011 as modified by the aforesaid Press Release, their applications will be accepted by the 4th respondent. ANTONY DOMINIC, JUDGE ul/- "