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INDEX OF ABBREVIATIONS
A.C.
Appellate Cases
AIR
All ER
Anr.
Another
Bom DB
Bom
Bombay
CC
Company Cases
Ltd.
Limited
n.
Note
Ors.
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p.
Page
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Petition
Para
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pvt
Private
P. Ltd
Private Limited
Rev
Review
SC
Supreme Court
SCC
Versus
v.
INDEX OF AUTHORITIES
STATUTES
Indian Constitution, 1950.
Income Tx Act, 1961.
DICTIONARIES
1. Compact Oxford Reference Dictionary Ninth Edition.
2. Blacks Law Dictionary Ninth Edition, 2009.
Dr. U.P.D. Kesari, Administrative Law, Central Law Publications, Twentieth Edition2014.
2. Kailash Rai, Taxation Laws, Allahabad Law Agency, Ninth Edition.
3. Prof. M. P. Jain, Indian Constitutional Law, Lexis Nexis Butterworths Wadhwa, Fifth
Edition-2009.
4. V.N. Shukla, Constitution of India, Eastern Book Company, Eleventh Edition-2008
5. Dr. J. N. Pandey, The Constitutional Law of India, Central Law Agency, Forty- sixth
Edition-2009.
6. P. K. Majumdar, R. P. Kataria, Commentary on the Constitution Of India, Orient
Publishing Company, Tenth Edition- Volume 1, 2011.
7. Durga Das Basu, Case book on Indian Constitutional Law, Kamal Law House, Second
Edition-2007.
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STATEMENT OF JURISDICTION
STATEMENT OF FACTS
That a Whatsapp video was circulated showing a person carrying his dead child on National
Highway No.5 with a message regarding apathy of people of the State Government towards
its people. On account of hue and cry over the matter, the Odisha State Government directed
the collector, Cuttack to enquire into the matter and submit a report.
That there were several newspaper articles flashing that the hospital authorities, having failed
to provide help after the death of the child, the father was compelled to carry the body on his
shoulders as he did not have enough money to pay for transport. There were also several
news articles highlighting violation of rights and disrespect to the departed sole besides
questioning the governance.
That the news having spread across the globe, several NGOs and Charitable Organizations
came forward to help the poor man and also promised donations in his favour. The Collector
having enquired into the matter, later submitted that, the person on learning about the death
of his child, left the hospital without informing anyone.
That hospital being a Government Hospital, free facilities were available which he could have
availed by making proper application. The Collector ultimately put the blame on that person
and gave a clean chit to the hospital authorities.
That the said person however, on being asked by the media, was not able to show any
document from the hospital which could prove that he had asked the hospital authorities for
help before leaving. The media and press suggested that the above press statement was
coerced by top officials and not voluntary as because, the viral video and the interviews
published earlier, showed statements contrary to the above.
That the Chief Minister being targeted over the matter, finally, came out and declared that all
the monetary help that the person receives shall be tax free and the Government has decided
to introduce free transport to and from Government Hospitals.
That an organization named Save Odisha, headed by a political leader belonging to one of the
Non-ruling parties, who also happens to be an advocate, approached the High Court of Orissa
challenging that providing free transport to and fro from Government Hospitals will be an
unnecessary burden on the Government as the Government already has existing schemes that
provide free ambulance, free medicine, food, etc.
That on the other hand, one Sri Ram Kumar Rath, an advocate from the local bar filed a
Public Interest Litigation(PIL) claiming compensation for the said person on account of
Violation of his fundamental rights and disrespect towards citizens of the state alleging
inaction by the state besides praying for stringent actions against the erring officials. Sri Ram
STATEMENT OF ISSUES
The following questions are presented before the Honble High Court in the instant matter:
ISSUE 1:Whether the cases are maintainable as laid?
ISSUE 2:Whether tax exemption granted by the Government is opposed to interests of the public and
tax payers of the state?
ISSUE 3:Whether the new Scheme introduced by the Government necessary and Constitutional?
ISSUE 4:Whether there has been any violation of any Constitutional right?
ISSUE 5:Whether the petitioners are entitled for any relief from the present petitions
SUMMARY OF ARGUMENTS
I.
It is most humbly submitted before the High Court of Orissa that the present petition is not
maintainable under Article 226 because the High Courts should not venture into the reappreciation of information or interfere with the conclusion arrived at by the State authority
in the inquiry proceedings, if the same are conducted in accordance with law, or go into the
reliability of information, or interfere, if there is some legal evidence on which the findings
are based. Therefore, the instant petition is not maintainable.
II.
It is most humbly submitted before the High Court of Orissa that tax can be exempted under
certain special circumstances under the purview of section 10(10BC) and Sec 10(17A) of the
Income Tax Act, 1961. The interests of the public and tax payers of the state will not be
hampered since these are done for the welfare of the people and government does allocate
extra funds for that rather the distribution of money is done with the existing revenue in hand.
III.
WHETHER THE
NEW
SCHEME
INTRODUCED
GOVERNMENT NECESSARY AND CONSTITUTIONAL?
BY
THE
It is most humbly submitted before the Honble High Court that the scheme
introduced by the State is of immense importance and necessity. The State has proceeded
with the scheme for alleviating the miseries regarding hearse service to beneficiaries for
carrying the corpse from hospital to their intended destination.
IV.
BEEN
ANY
VIOLATION
OF
ANY
It is most humbly submitted that there has been no violation of any Constitutional
right in the instant case. This legal action initiated before this Honble Court for the
enforcement of public interest because some legal rights were affected is ill-founded. It is
humbly submitted that the petitioner has found the PIL as a handy tool of harassment. This
rampant abuse of PIL through privately motivated interests in the disguise of the so-called
public interests by the petitioner should be condemned.
V.
It is humbly submitted before the Honble High Court that the Petitioners are not
entitled to any form of relief as the aggrieved father has already been granted adequate
monetary help from the State. Moreover it is humbly pleaded that the State Government is
not guilty of any act which could cause harm to the father of the deceased child.
It is most humbly submitted before the High Court of Orissa that the present petition is not
maintainable under Article 226 of the Constitution of India because the High Courts should
not venture into the report of the Collector or interfere with the conclusion arrived at by the
State authority in the inquiry proceedings, if the same are conducted in accordance with law,
or go into the reliability of the findings.
Furthermore, it is most humbly stated that the High Court may interfere if the findings are
wholly arbitrary and capricious based on no evidence which no reasonable person could have
ever arrived it. In this case the findings were not arbitrary and the Collector after doing the
needed enquiry and investigation arrived at a conclusion 1
The State humbly pleads that in the State of Andhra Pradesh and others v. Chitra Venkata
Rao2, the same principles which has been laid down in are discussed.
It is most humbly contended that the manner in which the investigation was done was
not inconsistent with rules of natural justice and were neither violative of natural
justice so there is no reason for the High Court to not trust the competent authorities
in this case.
1.1. WRIT OF MANDAMUS.
It is most humbly pleaded that for the present case the writ of mandamus is not
maintainable since there was not a failure to perform a duty. The victim being a poor and
illiterate person was ignorant and unaware about the free facilities that were available to him
and without asking or informing anyone about it he went out of the hospital carrying his dead
child.
The State contends that since a writ of mandamus, is in the form of command directed
to the inferior Court, tribunal, a board, corporation or any administrative authority, or a
person requiring the performance of a specific duty fixed by law or associated with the office
occupied by the person.3 If this is to be analyzed properly we can come to a conclusion that
any reasonable person bereaved by the loss of his child would go around and ask for help.
Union of India and others v. P. Gunasekaran 2015(2) SCC 610; State of A.P. and others v. Sree Rama Rao
(1975) 2 SCC 557
3
Kabul Singh v. Niranjan Singh, AIR 1958 Punj 168.
2
Isha Beevi v. Tax Recovery Officer (1976)1 SCC 70: AIR 1975 SC 2135
The Centre for the Action of Law, Madras v. State of Tamil Nadu, AIR 1985 NOC 165; Saraswati Industrial
Syndicate Ltd. V. Union of India, AIR 1975 SC 46; Halsbury's Laws of England, 3rd Edn., Vol. 13.p. 106; The
Warangal Chamber of Commerce v. Director of Marketing, (1974) 2 Andh. W.R. 382
6
Professor A.T. Markose writes in his book JUDICIAL CONTROL OF ADMINISTRATIVE ACTIONS
7
A.T. Markose, JUDICIAL CONTROL OF ADMINISTRATIVE ACTION IN INDIA, p.364.)
8
AIR 1952 Nag. 333
9
Delhi Municipal Worker's Union v. Municipal Corporation of Delhi AIR 2001 Delhi 68
5
10
It is most humbly submitted before the High Court of Orissa that tax can be exempted
under certain special circumstances under the purview of section 10(10BC) and Sec 10(17A)
of the Income Tax Act, 1961. The interests of the public and tax payers of the state will not
be hampered since these are done for the welfare of the people and government does allocate
extra funds for that rather the distribution of money is done with the existing revenue in hand.
It is most humbly contended that taking into consideration the provision for ambulance
service on which service tax is leviable. It does not fall into the definition of goods under
the Odisha Vat Act 2004 hence sales tax is not leviable and nor is it an income on which
income tax can be levied. Excise is levied only on manufacturing.
2.1. EXEMPTION CLAUSES UNDER LAW.
Customs Duty is only levied when goods are imported. By way of the notification
attached, the Central Government in 2012 has already exempt Healthcare Services from
Service Tax. Hence exemption of tax by the State Government is in consonance with the
finance act 2012 and the fiscal policy of India.
Furthermore, it is pleaded that the compensation amount received or receivable from
Central or State Govt. or Local authority on account of "disaster" is just like an ex-gratia
amount given to the victim. This amount is not included as income either in the definition of
Income under Section 2 (24) or Section 28 or in Section 56(2) of Income Tax Act, 1961.
Thus this cannot be termed as income for purpose of taxation.
Moreover, it is most humbly stated that in order to remove the ambiguity regarding taxing
of the compensation received on account of disaster, the Finance Act, 2007 has inserted a
new clause (10BBC) in section 10 of IT Act. However, out of this compensation, the amount
which was allowed as deduction either in business or otherwise, allowed as deduction under
the other provisions of the Act, is to be excluded and only the balance is exempt.
The expression "disaster" shall have the same meaning as defined under clause (d) of
Section 2 of the Disaster Management Act, 2005. Under this clause "disaster" means
catastrophe, mishap, calamity or grave occurrence in any area, arising from natural or
manmade causes, or by accident or negligence which results in substantial loss or life or
human suffering or damage to and destruction of property or damage to or degradation of
11
S.N. Bhargava vs Assistant Commissioner Of Delhi on 24 October, 1994, 1995 52 ITD 49 Delhi.
It is most humbly submitted before the Honble High Court that the scheme
introduced by the State is of immense importance and necessity. The State has proceeded
with the scheme for alleviating the miseries regarding hearse service to beneficiaries for
carrying the corpse from hospital to their intended destination.
The scheme (Mahaprayan), launched would facilitate free transportation of bodies
from government hospitals to residence of the deceased. The mortuary vans will be parked at
all district headquarter hospitals and three medical college-cum-hospitals in the state.
Furthermore, as many as 40 vehicles will be procured to offer the promised services.
While 30 of them will be stationed at district headquarters hospitals, two each will be
deployed at three state government run medical college and hospitals, one each at Capital
Hospital of Bhubaneswar, IGH Rourkela, Cuttack Sishu Bhavan and Cuttack cancer
hospital.12
Notably, the government also has a running scheme named Harischandra Sahayata
Yojana that was launched in August 2013 for providing financial assistance to poor and
destitute for conducting the last rites of their family member and for cremation of unclaimed
dead bodies. This scheme provided financial assistance for cremation, while the current
scheme expressly provided for transportation of bodies.
The State further begs to contend that that the man forcibly took his child's body out
of the hospital, then again immediate action was ordered after the incident came to notice.
The Collector was instructed to enquire into the matter and submit a report. Furthermore the
father had not asked for any transport facility. The father of the child was also unable to show
any receipt, or documentation proving that he had in any way asked the hospital help before
leaving.
The Mahaprayana scheme will be run under the Red Cross and will help transport the
poor and dead from government hospitals to their homes free of cost.13 It is being made
available to 30 district headquarter hospitals and a handful of government medical colleges
across the state.
12
http://odishasuntimes.com/2016/08/25/odisha-cm-launches-mahaprayan-scheme/
http://m.economictimes.com/news/politics-and-nation/odisha-cm-naveen-patnaik-launches-mahaprayanscheme-for-hearse-service/articleshow/53861388.cms
13
14
Statement made by Biswapriya Kanungo, human rights activist, who is taking up the issue of dignity of dead
bodies with the State Human Rights Commission.
http://m.thehindu.com/news/national/other-states/after-outrage-odisha-government-launches-scheme-totransport-bodies/article9032633.ece Deccan Herald logo, Thursday 3 November 2016, News Updated at 05:11
AM IST
15
State Of Himachal Pradesh & Anr vs Umed Ram Sharma & Ors on 11 February, 1986 Equivalent citations:
1986 AIR 847, 1986 SCR (1) 251
16
Central Inland Water Transport Corporation v Brojo Nath Ganguly (1986) 3 SCC 156. See also Lingappa
Pochanna Appelar v. State of Maharashtra (1985) 1 SCC 479.
17
See e.g. Air India Statutory Corpn v. United Labour Union, (1977) 9 CC 377: AIR 1997 C 645.
Sukhnandan Thakur v. State of Bihar AIR 1957 Pat 617
19
1981 1 SCC 246..
18
It is most humbly submitted that there has been no violation of any Constitutional
right in the instant case. This legal action initiated before this Honble Court for the
enforcement of public interest because some legal rights were affected is ill-founded. It is
humbly submitted that the petitioner has found the PIL as a handy tool of harassment. This
rampant abuse of PIL through privately motivated interests in the disguise of the so-called
public interests by the petitioner should be condemned.
The Defendant begs to state an equally pertinent factor that it is so easy to be wise
after the event and to condemn as neglect that which was only a misfortune.20 It is true that
the state owed a duty by providing transport facilities of the hearse. All such facilities were
available but the Petitioner had not asked for help and did not disclose his miserable plight
before the concerned hospital authorities.
Hence the State is not in any breach of its duty which had led to any infringement of
his right. The hospital will be liable only when a reasonable man, guided upon those
considerations which ordinarily regulate the conduct of human affairs 21, would feel that it as
a breach of duty.
To assume that the authorities have extraordinary, superhuman or capable of unusual
skills or possess beyond normal intelligence to know that a person is helpless without him
actually stating the same would be incorrect.
4.1. VEXATIOUS AND FRIVOLOUS LITIGATION.
It is most humbly submitted that the petition should not be inspired by malice or a
design to malign others or be actuated with the desire for propaganda. The motive of personal
vendetta political or otherwise should be looked upon with eminent disfavor before such writ
petition is entertained.22
This vexatious petition under the color of PIL brought before this Honorable Court by
the petitioner is only for vindicating personal grievance and oblique motive and deserve
rejection23. The writ should involve the genuine infringement of right and should not be
moved by any other extraneous consideration.24 In this case there has been no such
20
25
A. G. Prayagi v. State of M.P. and Other AIR 1987 MP 25. Vinod Kumar Kanojia v. Union of India AIR
2011, Del. 73. President, Mahavidyalaya Sikha udhar ngharh Amity v. State of of Bihar and other.AIR 1995
Patna 7.
26
Ubhah kumar v State Of Bihar AIR 1991 C 420
27
AIR 1985 SC 893 (para 4)
28
Anukul Chandra Pradhan v. Union of India and Ors. MANU/SC/1258/1996: (1996) 6 SCC 354; Naveen
Jindal Vs. Zee Media Corporation Ltd. and Ors. MANU/DE/0662/2015
29
Deepti Anil Devasthali and Leena Anil Devastnali vs. State of Maharashtra 2009 111 Bom. LR 3981.
30
Kartongen Kemi Och Forvaltning AB & Ors. vs. State through CBI, MANU/DE/0167/2004 : 2004(72) DRJ
693.
31
A similar situation arose in the case of L.C. Jayakaran and Minor Jaison Vs. Thanthai Periyar Transport
Corporation Limited rep. by its Managing Director, St. Francis Matriculation School by its Founder Robin
Joseph, United India Insurance Co., Ltd. and S.M. Kamala. MANU/TN/0399/2010
32
In Re: M.V. Jayarajan MANU/KE/2293/2011
33
Swatanter Kumar vs The Indian Express Ltd. & Ors. on 16 January, 2014
34
Hohfeld wrote, the term rights tends to be used indiscriminately to cover what in a given case may be a
privilege, a power, or an immunity, rather than a right in the strictest sense; and this looseness of usage is
occasionally recognized by the authorities. WESLEY NEWCOMB HOHFELD, FUNDAMENTAL LEGAL
CONCEPTIONS AS APPLIED IN JUDICIAL REASONING AND OTHER LEGAL ESSAYS 36 (Walter
Wheeler Cook ed., 1919).
35
Interest Theorists define a right as something that protects a right-holders interests. For examples of how
Interest Theory intersects with the law, see JOEL FEINBERG, The Rights of Animals and Unborn Generations,
in RIGHTS, JUSTICE, AND THE BOUNDS OF LIBERTY: ESSAYS IN SOCIAL PHILOSOPHY 159, 16263 (1980) [hereinafter FEINBERG, Animals and Unborn Generations]; Kramer, supra note 2, at 30-31; and
Aaron-Andrew P. Bruhl, Note, Justice Unconceived: How Posterity Has Rights, 14 YALE J.L. & HUMAN.
393, 405-07 (2002).
It is humbly submitted before the Honble High Court that the Petitioners are not
entitled to any form of relief as the aggrieved father has already been granted adequate
monetary help from the State. Moreover it is humbly pleaded that the State Government is
not guilty of any act which could cause harm to the father of the deceased child.
The State had made available provisions for free transport facilities which were not
availed by the father of the deceased child. Hence there has been no flagrant infringement of
any fundamental rights as alleged by the Petitioners. So the claim for any form of relief is ill
founded. Demand of relief must be practicable and if no right is contravened then it cannot be
claimed.
The State wishes to contend that the Constitution of India does not contain the express
provisions for grant of compensation for violation of fundamental right to life. It evolved the
right to compensation in case of established constitutional deprivation right to life36 which
has not taken place in the instant case. The duty of the State is to make positive efforts
towards creating facilities for the public which they have tended to dutifully.
It is humbly contended that reliance should be placed on the case of Nilabati Behera
v. State of Orissa37 where it has been stated that the award of monetary compensation for
contravention of fundamental rights guaranteed by the Constitution should be made, when
that is the only practicable mode of redress available for the contravention. It has been stated
in the case of Railway Board v. Chandrima Das38 which has been herein below quoted;
The power of the court to grant such remedial relief may include the power
to award compensation in appropriate cases. the Court also clarified that the
compensation would be given only in appropriate cases and not in every case.
The appropriate cases are those cases where the infringement of
fundamental right is gross and patent that is incontrovertible and ex facie glaring
and either such infringement should be on a large scale affecting the fundamental
right of a large number of persons or it should appear unjust or unduly harsh or
oppressive on account of their poverty or disability or socially or economically
36
39
Wherefore, in the lights of facts stated, issues raised, arguments advanced and authorities
cited, it is most humbly prayed and implored before the Honble High Court, to adjudge and
declare that:
1. The scheme introducing free transport to and fro from Government Hospital be
declared valid.
2. That both the Petitions be dismissed.
The court may also be pleased to pass any other order, which this Honble Court may deem
fit in light of justice, equity and good conscience.