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2014 Supreme(SC) 1051

SUPREME COURT OF INDIA
Ranjan Gogoi and M. Yusuf Eqbal, JJ.
Jeddah Travels & Jeddah Hajj Group – Appellant
Vs.
Union of India (UOI) – Respondent
W.P. (C) Nos. 480/2014, 380/2014, 390/2014, 391/2014, 393/2014, 394/2014, 399/2014, 400/2014, 416/2014, 515/2014, 573/2014, 587/2014, 588/2014, 589/2014, 590/2014, 592/2014, 593/2014, 594/2014, 596/2014, 602/2014, 603/2014 and 605/2014
Decided On : 07.08.2014

Headnote:

Recorder Evidence – Jurisdiction – Tax audit report and income tax - Payment made through banking or other authorized channels towards purchase of tickets and hiring of accommodation in Makah/Medina - Payments towards purchase of tickets hiring of accommodation for pilgrims in Makah/Medina by any other means would not be accepted Learned Counsels for Petitioners have made it clear that in present cases whether such disqualification was made on an erroneous interpretation of Clause (iv) and Clause (vii) of Annexure A Terms and Conditions for Registration of Private Tour Operators order passed by this Court in Union of India and Ors and Ors. reported in (2013) 4 only issue that arise for our consideration – Held, Clause of Annexure A referred to above not having stipulated any period of time during which requirement contemplated there under is required to be satisfied by a Private four Operator and Clause (iv) which relates to turnover of a Tour Operator being confined to a period of one year out of two available Calendar Years mentioned there under and both clauses being relatable to a determination of suitability of a tour operator from a similar perspective requirement under Clause (vii) can be reasonably understood light of what is contained in Clause Financial – Admittedly Private four Operators before us have been disqualified by taking into account periods of time other than what is mentioned above - That apart if Government of India was of view that Clause (vii) had to be understood by reference to a period of three years really this Court ought to have been approached for an appropriate clarification - In present proceedings court do not wish to delve into question of propriety of Governmental action in issuing circular/clarification - However on view that court have taken court consider it proper to conclude that disqualification of Private Tour Operators before this Court on interpretation/understanding of Clause (vii) of Annexure A other than in manner indicated by us, is patently unacceptable - Disqualification on said basis of such of Private Tour Operators who are parties in present proceedings is therefore, not correct In this regard court also deem it proper to observe that Government of India has substituted Annexure A of order by issuing circular/clarification and also by laying down specific terms and conditions to govern the registration of Private Tour Operators - It is difficult at this stage to appreciate as to how without taking Court into confidence Government of India could have so acted inasmuch as terms and conditions for registration of Private Tour Operators for Hajj was an integral part of order passed by this Court. However, taking a magnanimous view court do not wish to further delve into aforesaid aspect of matter and leave same for introspection and self correction by concerned authority - Petitions disposed of

ORDER :

1. Though the arguments have been extensive, the order that we propose to pass would be a short one and that has been possible due to the enormous amount of clarity that the learned Counsels have been able to throw on the issues that confronts us in this group of writ petitions. The Petitioners are Private Tour Operators (PTOs), who sends pilgrims for Hajj. They are essentially aggrieved by their disqualification for the Hajj Pilgrim 2013 which acts an embargo on consideration of their cases for Hajj Pilgrim 2014. Learned Counsels for the Petitioners have made it clear that in the present cases whether such disqualification was made on an erroneous interpretation of Clause (iv) and Clause (vii) of Annexure A (Terms and Conditions for Registration of Private Tour Operators (PTOs) for Hajj 2013) of the order dated 16th April, 2013 passed by this Court in Union of India and Ors. v. Rafique Shaikh Bhikan and Ors. reported in (2013) 4 SCC 699, is the only issue that arise for our consideration.

2. Clauses (iv) and (vii) of Annexure A to the aforesaid order may be conveniently reproduced herein below:

"(iv) Minimum annual turnover of INR one crore during the financial year 2010-2011 or 2011-2012 along with balance sheet and profit and loss account-duly audited by the statutory auditors, tax audit report and income tax return (ITR) for financial years 2012-2011 and 2011-2012

(vii) Proof of payment made through banking or other authorised channels towards purchase of tickets and hiring of accommodation in Makkah/Madinah. Payments towards purchase of tickets, hiring of accommodation for pilgrims in Makkah/Madinah, by any other means, would not be accepted."

3. It will also be necessary at this stage to take note of the Ministry of External Affairs (Gulf & Hajj Division)'s clarification on Clause (vii) of Annexure-A to PTO Hajj Policy-2013 extracted above, which is stated to be dated 8th May, 2013, and is to the following effect:

"As regards Clause (vii) of Annexure-A to PTO Hajj Policy-2013, it is clarified that the PTOs will have to submit the documents required under Clause (vii) of Annexure A to PTO Hajj Policy-2013 for a period of at least three years."

4. Learned Counsels for the Petitioners urge and contend that the requirement of submission of documents under the aforesaid Clause (vii) for a period of three years not only has the effect of re-writing the order of the Court inasmuch as the aforesaid Clause (vii) is a part of this Court's order dated 16th April, 2013 but it also runs counter to Clause (iv) which has in mind the years 2010-2011 and/or 2011-2012. In other words, the learned Counsels for the Petitioners argue that Clause (iv) and Clause (vii) of Annexure A have to be necessarily read together. it is on account of an erroneous attempt to understand the aforesaid clauses independent of each other that the disqualification of the Petitioners have been made by the Respondents, leading to the Writ Petitions in question.

5. Shri Neeraj Kishan Kaul, learned Additional Solicitor General has vehemently contended that the requirement under the order of the Court dated 16th April, 2013 is really for a seven year period, which is evident from a reading of Appendix i, which is to be found in Paragraph 36 of the aforesaid order of this Court. Learned Additional Solicitor General has tried to draw our attention to the detailed facts in which payments for accommodation had been allegedly made by some of the Petitioners so as to justify their disqualification under the Hajj 2013 policy. Shri Kaul has further argued that necessary and consequential agreements with the Government of Saudi Arabia has to be executed on or before 16th August, 2014 so as to enable selected tour operators to send pilgrims against their allotted quota. It has been emphasized that within the time available it may not be possible and feasible to complete the exercise which must, therefore, be relegated to the Calendar Year 2015 only. In this regard, it is poin




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