In the case at hand, the writ petition filed by the appellants under Article 32 of the Constitution of India was dismissed as withdrawn with liberty reserved to the appellants to approach the High Court. The provisions of the Bill make illusory the rights granted by Art. If that be the nature of the scheme of suits contemplated by s. The only remedy which the appellants could resort to in terms of the view taken in Rupa Ashok Hurras case (supra) is by invoking this Courts inherent powers NRI Legal Services under Articles 129 and 142 of the Constitution of India for recall, reversal or modification of the order passed by this Court in the criminal appeal filed by the appellants.
It is well-settled that in construing the provisions of a statute courts should be slow to adopt a construction which tends to make any part of the statute meaningless or ineffective; an attempt must always be made so to reconcile the relevant provisions as to advance the remedy intended by the statute. It is therefore clearly a proceeding of the second kind mentioned in s. So understood the appeal in which the judgment of the Divisional Bench, dated December 2, 1948, NRI Legal Services was given was a proceeding arising in the areas of the erstwhile Indore State after the inclusion of that State in the United State for it was filed after such inclusion.
This Court in Commissioner of Central Excise, NRI Legal Services Pune v. It is only persons who are interested in a transaction which is held to be a waqf who would sue for a declaration that the decision of the Commissioner NRI Legal Services of the Waqfs in that behalf is wrong, and that the transaction in fact is not a waqf under the Act. This sub- rule also provides that duty can be discharged by utilising Cenvat Credit in the manner mentioned in the said sub-rule. Both the methods are permissible.
The High Court further observed that the use of land began when the wheels of an aircraft touched the surface of the airfield and similarly, there was use of land when the aircraft was parked at the airport. 2 may also be challenged by a person who claims that the NRI Legal Services waqf attracts the provisions of s. In our opinion, on a reading of the provisions of the relevant sub-section as a whole there can be no doubt that the expression “any person interested in a waqf ” must mean “any person inter- ested in what is held to be a waqf “.
We must accordingly hold that the relevant clause on which Mr. Thus, insofar as mode of payment is concerned, it can be through account current or by utilising Cenvat Credit. nIt is incorrect to say that Christians and Muslims are not minorities in Kerala. We think that to be the proper meaning to be given to these words. Dai Ichi Karkaria Limited[1] described credit under the Modvat scheme to be as good as tax paid .
That is why we think that NRI Legal Services the literal construction of the expression ” any person interested in a waqf ” would render a part of the sub- section wholly meaningless and ineffective. 143 this Court has the discretion to refuse to answer the reference When the Constitution speaks of minorities it speaks on an all India basis. Aggarwala, for the All India Anglo- Indian Association and for the Apostolic Carmel Education Society and Roman Catholic Diocese. The fact that a certain community formed a very high percentage of the population in a particular State did not detract from its status as a minority.
A writ petition before the High Court for that relief was clearly untenable in law. 5 (2) it would be difficult to imagine how the mutawalli of a waqf or any person interested in a waqf can ever sue for a declaration that the transaction held by the Commissioner of the waqfs to be a waqf is not a waqf. In that case, the High Court had taken the view that the term ‘rent’ as defined in Section 194-I had a wider meaning than ‘rent’ in the common parlance as it included any agreement or arrangement for use of land.
The reasons for the aforesaid view taken by the Court are contained in paras 17 and 18 of the judgment which may be recapitulated as under: The mode of payment of duty through Cenvat Credit is as good as making payment through account current. If this Court could not take resort to Article 32 for reopening for examination its final judgement, the High Court could also not do so under Article 226. Even so, in the light of the pronouncement of this Court in Rupa Ashok Hurras case (supra), if against a final judgment of this Court, a remedy was not available under Article 32 of the Constitution the same would also not be available under Article 226.
In sub-para (b) of Rule 173G, a duty has been cast on the manufacturer to maintain an account current with the Commissioner for the purpose of discharging his duty liability by debiting such account current. The legislature has definitely contemplated that the decision of the Commissioner of the Waqfs that a particular transaction is a waqf can be challenged by persons who do not accept the correctness of the said decision, and it is, this class of persons who -are 1299 obviously intended to be covered by the words “any person interested in a waqf “.