The Mormugao Port Trust v. The Commissioner Of Income Tax

IN THE HIGH COURT OF BOMBAY AT GOA MISC.CIVIL APPLICATION NO. 855 OF 2008INTAX APPEAL NO. 56 OF 2007 THE MORMUGAO PORT TRUST Versus THE COMMISSIONER OF INCOME TAX ... Applicant ... Respondent Mr. Deepak Tralshwala, Advocate with Mr. Y. V. Nadkarni, Advocate forthe Applicant. Mr. S. R. Rivonkar, Advocate for Respondents. P.C. -Coram:A. P. DESHPANDE &N. A. BRITTO, JJ.-Date:5th December, 2008 Pursuant to the directions issued by the Supreme Court in the case ofOil and Natural Gas Commission & anr. v. Collector of Central Excise(1995 Supp (4) S.C.C. 541), a High-Powered Committee/Committee ofDisputes came to be constituted and the Government Departments andPublic Sector undertakings of the Union of India were expected toapproach the said Committee before taking recourse to the judicialproceedings. After filing of the appeal, the appellant had moved theHigh-Powered Committee. The Order passed by the Committee has beenplaced on record at exhibit 'D' in the present application, perusal of which,reveals that the representative of CBDT stated before the Committee thatthe issue has attained finality as the Apex Court had decided the questioninvolved against the Department. 2. The decision of the Supreme Court is rendered in the case ofCommissioner of Income Tax v. Gujarat Maritime Board, reported in 2007 (295) ITR 561. In view of the said Judgment, the dispute before theCommittee has been withdrawn by the appellant. In this view of thematter, the Respondent, Mormugao Port Trust, has filed the presentapplication for vacation of the stay. According to the learned GovernmentAdvocate, the issue raised in the appeal is not fully concluded though heconcedes that the issue has been concluded from the year 2005 onwards,however, it is his submission that the question raised has to be adjudicatedfor the period prior thereto. Having regard to the totality of the facts andcircumstances, we do not see any justification to continue the interimOrder and proceed to allow the present application. 3. Application is allowed. Interim Order stands vacated. A. P. DESHPANDE, J. arp/* N. A. BRITTO, J.