National Thermal Power Corpn Limited Supervisors Association, K.S.T.P.S., through its President Shri U.S. Ratre V. The Union of India, through its Secretary, Central Board of Direct Taxes, North Block New Delhi and National Thermal Power Corporation Limited, Head Office, N.T.P.C. Bhawan, Scope Complex, Lodhi Road, New Delhi, through its Chairman-cum-Managing Director and National Thermal Power Corporation Limited, P.O. Vikash Bhawan, Jamnipali, Distt. Korba, through its General Manager

WP/1450/2006

AI Insights

The case involves multiple writ petitions filed by the National Thermal Power Corporation Limited Supervisors Association and other related entities against the Union of India and other respondents concerning issues related to direct taxes. The petitions were heard by the High Court of Chhattisgarh, which decided to dispose of them based on a precedent set by the Supreme Court in the case of Aum Kumar & Ors. vs. Union of India & Ors. The decision was made without imposing any costs on the parties involved.

• Counselvise Citation: [2006] 140 COUNSELVISE.COM (IT) 804011 (HC-CHHATTISGARH)
• Appeal Type: Others
• Pronouncement Date: 10-11-2006
• Assessment Year: misc
• Other Referred Cases: Aum Kumar & Ors. vs. Union of India & Ors.
• Laws Referred To: Articles 226/227 of the Constitution of India
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: BHISHMA KLINGER; PRAVEEN DAS; AMIT CHAUDHARI
• Assessee Lawyers: RAJEEV SHRIVASTAVA
• Keywords: Direct Taxes; Supreme Court decision; Writ petition; Thermal Power

Judgement Text

"A M E N D E D P E T I T I O N B E F O R E T H E H O N ’ B L E H I G H C O U R T O F C H H A ' I T I S G A R H A T B I L A S P U R § C . G . ) W R I T P E T I T I O N N O . 1 4 5 0 1 2 0 0 6 P E T I T I O N E R N a t i o n a l ' T h e r m a l P o w e r C o r p n L i m i t e d S u p e r v i s o r s A s s o c i a t i o n , K . S . T . P . S . , t h r o u g h i t s P r e s i d e n t S h r i U . S . R a t r e , A - 1 6 6 9 , K a v e r i V i h a r , P O J a m n i o p a i i , D i s t t . K o r b a ( C . G . ) V E R S U S 1 . R E S P O N D E N T S T h e U n i o n o f I n d i a , t h r o u g h — i t s S e c r e t a r y , C e n t r a l B o a r d o f D i r e c t T a x e s , N o r t h B l o c k N e w D e h i i . N a t i o n a l T h e r m a l P o w e r C o r p o r a t i o n L i m i t e d , H e a d O f f i c e , N . T . P . C . B h a w a n , S c o p C o m p l e x , L o d h i R o a d , N e w D e h l i , t h r o u g h — i t s C h a i r m a n — C u m — M a n a g i n g D i r e c t o r . N a t i o n a l T h e r m a l P o w e r C o r p o r a t i o n L i m i t e d , P O V i k a s B h a w a n , J a m n i p a l i , D i s t t . K o r b a , t h r o u g h — i t s G e n e r a l M a n a g e r . W R I T P E T I T I O N U N D E R A R T I C L E S 2 2 6 / 2 2 7 O F T H E C O N S T I T U T I O N O F I N D I A . H I G H C O U R T O F J U D I C A T U R E C H H A T W S G A R H : B I L A S P U R D I V I S I O N B E N C H H Q N ’ B L E S H R I S . R . N A Y A K , C J . H O N ’ B L E S H R I V . K . S H R I V A S T A V A , J . W r i t P e t m o n N o . 8 7 1 O F 2 0 0 6 C O R A M P r e s e n t : S h r i R a j e e v S h r i v a s t a v a . l e a r n e d c o u n s e l f o r t h e p e t i t i o n e r . - S h r i B h i s h m a K l n g e r , l e a r n e d $ t a n d i n g c o u n s e l f o r U n i o n o f l n d i a / r e s p o n d e n t s N o . 1 & 2 . S h r i P r a v e e n D a s a n d S h r i V i v e k S h a r m a , l e a r n e d c o u n s e l f o r r e s p o n d e n t N o . 3 . S h r i A m i t C h a u d h a r i , l e a r n e d c o u n s e l f o r r e s p o n d e n t N o . 4 . W r i t P e t i t i o n N o . 1 4 0 0 O F 2 0 0 6 i E T l T l O N E R C h e m i c a l E m p l o y e e s U n i o n G o p a l p u r K o r b a ( A U n i o n R e g i s t e r e d U n d e r t h e T r a d e U n i o n s A c t , 1 9 2 6 ) T h r o u g h i t s P r e s i d e n t P r a m o d S h u k l a . S / o S h r i R . K . S h u k l a . a g e d a b o u t 4 3 y e a r s . O c c u p a t i o n e S e r v i c e , W o r k i n g - a s ‘ O f f i c e r , T e c h n i c a l G r a d e - l l , R / o S . V . B . P . N a g a r , J a m n i P a l i , K o r b a ( C . G . ) E E T I T I O N E R B h a r a t A l u m i n i u m M a z d o o r L / ( I N T U C ) , T h r o u g h i t s G e n e r a l w S e c r e t a r y S h a r m a , S / o L a t e B R . A g e d a b O o u t 5 3 R / o y e a r s , N o . 3 9 8 , B - T y p e , S e c t o r - 3 , T o w n s h i p . K o r b a , D i s t r i c t : C h h a t t i s g a r h V e r s u s R E S P O N D E N T S 1 . U n i o n o f I n d i a , T h r o u g h t h e S e c r e t a r y , S e c r e t a r y , M i n i s t r y o f F i n a n c e . N e w D e l h i 2 , C e n t r a l B o a r d o f D i r e c t T a x e s . G o v e r n m e n t o f l n d i a , T h r o u g h t h e S e c r e t a r y , M i n i s t r y o f F i n a n c e , D e p a r t m e n t o f R e v e n u e , N e w D e l h i . 3 ‘ B h a r a t A l u m i n i u m C o . L i m i t e d , T h r o u g h i t s M a n a g i n g D i r e c t o r , r K o r b a , D i s t r i c t : K o r b a , C h h a t t i s g a r h 4 , C h i e f C o m m i s s i o n e r , l n c o m e T a x , C h h a t t i s g a r h . V e r s u s U n i o n o f m d i a , T h r o u g h t h e S e c r e t a r y , M i n i s t r y o f F i n a n c e , N e w D e l h i C e n t r a l B o a r d o f D i r e c ‘ T a x e s , G o v e r n m e n t o f I n d i a . T h r o u g h t h e S e c r e t a r y , M i n i s t r y o f F i n a n c e . D e p a r t m e n t o f R e v e n u e , N e w D e m ? T h e ( . B P . C o m p a n y L t d . ( A G o v t . o f I n d i a E n t e r p r i s e s ) , B u s i n e s s G r o u p ( C h e m i c a f s ) , I n d u s t r i a l E x p l o s i v e P l a n t ; T h r o u g h I t s C h i e f M a n a g e r ( K ) , V i l l a g e — G o p a l p u r . J a m n i p a l l , K o r b a — 4 9 5 4 5 0 ‘ C h i e f C o m m i s s i o n e r , I n c o m e T a x , C h h a t t i s g a r h . R a i p u r ( C . G . ) ' 1 . P r ! a w n W r i t P e t i t i o n N 9 . 1 4 5 0 9 F 2 0 0 6 r R E S P O N D E N T S N a t i o n a l T h e r m a l P o w e r C o r p n * L i m i t e d S u p e r v i s o r s A s s o c i a t i o n . K . 5 . T . P . S . , t h r o u g h i t s P r e s i d e n t S h r i U . S . R a t r e , A 4 6 6 9 , K a v e r i V i h a r , P O J a m n i o p a i i , D i s t t . K o r b a ( C 6 , ) V e r s u s T h e U n i o n o f i n d i a , T h r o u g h i t s S e c r e t a r y , C e n t r a l B o a r d o f D i r e c t T a x e s , N o r t h B l o c k N e w D e l h i . N a t i o n a l T h e r m a l P o w e r C o r p o r a t i o n L i m i t e d . H e a d . O f f i c e , N . T , P ‘ C . B h a w a n , S c o p C o m p l e x L o d h i R o a d , N e w D e i h i , t h r o u g h ‘ i t s C h a i r m a n ? c u m - M a n a g i n g D i r e c t o r N a t i o n a l T h e r m a l P o w e r C o r p o r a t i o n L i m i t e d , P O V i k a s B h a w a n , i R a i o e v S h r l v a s t a v a , l e a r n e d c o u n s e l f o r t h e p e t i t i o n e r S B h i s h m a K i n g e r , l e a r n e d S t a n d i n g c o u n s e l f o r U n i o n o l \" S h r i R S . N a i r , i e a r n e d S r . A d v o c a t e w i t h S h r i P S . K o s h y . l e a r n e d c o u n s e l f o r t h e r e s p o n d e n t N o . 3 . / r e s p o n d e n t s N o r i & 2 . S h r i A m C h a u d h a r i , t e a m e d c o u n s e l f o r r e s p o n d e n t N o . 4 . i t R E S P O N D E N T S p g n n O N E R E 3 h r h r i i n d i a @ J a m m ’ p a H , D é s t t . K o r b a , t h r o u g h - — i t s G e n e r a l M a n a g e r . P r e s e n t : S h r i P S . N a i r , l e a r n e d S r ‘ A d v o c a t e w i t h S h r i P ‘ S ‘ K o s h y , l e a r n e d c o u n s e i f o r t h e p e t i t i o n e r . S h r f B h i s n m a K i n g e r , l e a r n e d S t a n d i n g c o u n s e l f o r U n l o n o f l n d l a / r e s p o n d e n t N 0 1 . S h r l A b h l s h e k S i n h a , l e a r n e d c o u n s e l f o r r e s . N o s . 2 & 3 . O R A L O R D E R ( P a s s e d o n 1 0 - 1 1 ~ 2 0 0 6 ) T h e f o l l o w i n g o r a l o r d e r o f t h e C o u r t w a s p a s s e d b y S R . N a y a k , C J L e a r n e d c o u n s e l a p p e a r i n g f o r a l l t h e p a r t i e s - w o u l d s u b m i t t h a t t h e p o i n t t h a t a r i s e s f o r d e c i s i o n i n t h e s e w r i t p e t i t i o n s i s s q u a r e l y c o v e r e d b y t h e d e c i s i o n o f t h e H o n ’ b l e S u p r e m e C o u r t i n t h e c a s e o f A u m K u m a r 8 . O r e . V s . U n i o n o f I n d i a & O r B . ‘ . i n V i e w o f t h o a b o v o j o i n t s u b m i s s i o n m a d e b y l e a r n e d c o u n s e l a p p e a r i n g f o r t h e p a r t i e s . t h e s e w r i t p e t i t i o n s a r e d i s p o s e d o f i n t e r m s o f t h e a b o v e j u d g m e n t o f ‘ _ _ t h e H o n ‘ b l e S u p r e m e C o u r t . N o c o s t s . S d / - V . K . S h r i \" a s m \" ? . J u d g e l . . i \" s d ‘ l - l C h i e f J u s t i c e 2 0 0 6 ( 7 ) S u p r e m e 6 0 7 K - r m ‘ “ “ V "