Government Departments Are to Implement the Govt. Policy and Not Their Own Policy - Supreme Court

7/23/2019 Government Departments Are to Implement the Govt. Policy and Not Their Own Policy - Supreme Court

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IN THE SUPREME COURT OF INDIA

CIVIL APPELLATE JURISDICTION

CIVIL APPEAL NO. 6838 OF 2015(Arising from S.L.P. (C) No. 2!"#$2%#&)

L'o E'*+,ri+ -n Engin**ring Limi,* A//*''-n, (s)

V*rs0s

S,-,* of Him-+1-' Pr-*s1 -n o,1*rs R*s/on*n, (s)

J U D G M E N T

KURIAN, J.:

L*-* gr-n,*.

2. 31*,1*r ,1* -//*''-n, is 'i-4'* ,o /- C*n,r-' S-'*s T-5

(1*r*in-f,*r r*f*rr* ,o -s 6CST7) 8 2 /*r +*n, on ,1*

in,*r9S,-,* s-'*s for ,1* /*rio %#.%:.2%%; ,o #!.%.2%%; or 8

# /*r +*n, in i*< of ,1* In0s,ri-' Po'i+ of ,1* S,-,*= is ,1*

is/0,* -rising for +onsi*r-,ion in ,1is +-s*. I, is no, in is/0,*

,1-, -s /*r ,1* In0s,ri-' Po'i+ of ,1* S,-,* of Him-+1-'

Pr-*s1= ,1* -//*''-n, 1- 4**n *n>oing ,1* +on+*ssion-' r-,*

in CST 8 # /*r +*n, 0/,o &#.%&.2%%;. I, is -'so no, in is/0,*

1

REPORTABLE



2

,1-, ,1* C-4in*, 1- ,-?*n - /o'i+ *+ision ,o *5,*n ,1*

/*rio of +on+*ssion 0/,o &#.%&.2%#& or ,i'' ,1* CST is /1-s*

o0,. S,i'' f0r,1*r= i, is no, in is/0,* ,1-, ,1* D*/-r,m*n, of

In0s,ri*s 1-= -++oring'= iss0* - no,i@+-,ion *5,*ning ,1*

+on+*ssions from %#.%:.2%%; ,o &#.%&.2%#& or ,i'' ,1* ,im* ,1*

CST is /1-s* o0,. T1* is/0,* -ros* on -++o0n, of ,1*

No,i@+-,ion -,* #.%.2%%; iss0* 4 ,1* E5+is* -n T-5-,ion

D*/-r,m*n, gr-n,ing ,1* +on+*ssion-' r-,* of ,1* CST 8 # /*r

+*n, <1*r*in ,1* *5/r*ssion 6 <i,1 imm*i-,* *B*+, for ,1*

/*rio *ning &#.%&.2%#&7 <-s 0s*.

3. T1* Hig1 Co0r,= -s /*r ,1* im/0gn* >0gm*n,= ,oo?

,1* i*< ,1-, ,1* *5/r*ssion 6 <i,1 imm*i-,* *B*+,7 1-s ,o

4* gi*n - /'-in m*-ning= -n ,1*r*for*= ,1* -//*''-n, is no,

*n,i,'* ,o ,1* +on+*ssion <1i+1 i, 1- 4**n *n>oing 0/,o

&#.%&.2%%; ,i'' ,1* No,i@+-,ion -,* #.%.2%%; is iss0* 4

,1* E5+is* -n T-5-,ion D*/-r,m*n,.

4. H*-r S1ri M.P. D*-n-,1= '*-rn* Co0ns*' -//*-ring

for ,1* -//*''-n, -n S1ri S0r-n-r--n- Sing1= '*-rn*

Ai,ion-' Ao+-,* *n*r-' -//*-ring for ,1*

r*s/on*n,9S,-,*.

2



3

5. In or*r ,o -//r*+i-,* ,1* +on,*n,ions --n+* 4 ,1*

/-r,i*s= i, is n*+*ss-r for 0s ,o r*f*r ,o ,1* 4-+?gro0n of ,1*

is/0,*. In0s,ri-' Po'i+92%%: <-s no,i@* 4 ,1* S,-,* of

Him-+1-' Pr-*s1= /roiing for= inter alia= -, C'-0s* #%.&

+on+*ssion-' r-,* in C*n,r-' S-'*s T-5

6#%.& C*n,r-' S-'*s T-5 -, - +on+*ssion-' r-,*

of # s1-'' 4* '*i-4'* on ,1* goosm-n0f-+,0r* 4 n*< -n *5is,ing in0s,ri-'0ni,s (-s *@n* 0n*r ,1*s* R0'*s) 0n'*ss/roi* o,1*r<is* *'s*<1*r* 0n*r ,1*s*R0'*s= 0/,o &#9%&92%%;. T1is in+*n,i* <i''no, 4* /roi* ,o in0s,ri-' 0ni, *ng-g* in,1* /ro0+,ion of 4r*<*ri*s= is,i''*ri*s=non9fr0i, 4-s* <in*ri*s -n 4o,,'ing /'-n,s(4o,1 for +o0n,r 'i0or -n Ini-n m-*

for*ign Li0or).7

6. I, is no, in is/0,* ,1-, ,1* -//*''-n, <-s fo0n *'igi4'*

for ,1* s-i +on+*ssion sin+* i, s-,is@* ,1* /-r-m*,*rs

/r*s+ri4* in ,1* no,i@+-,ion ,i'' &#.%&.2%%;. I, is s**n from ,1*

C-4in*, No,* on *5,*nsion of ,1* in+*n,i* of +on+*ssion-' r-,*

of CST 8 # /*r +*n, 4*on &#.%&.2%%; ,o in0s,ri-'

*n,*r/ris*s of ,1* S,-,* of Him-+1-' Pr-*s1 /r*/-r* on

#;.%".2%%;= ,1* iss0* <1*,1*r ,1* +on+*ssion s1o0' 4*

*5,*n* 4*on &#.%&.2%%; for som* mor* ,im*= <-s

s/*+i@+-'' -r*ss*. To 0o,* ,1* r*'*-n, is+0ssion

3



4

6&. T1* S,-,* o*rnm*n, 1-s 4**n igoro0s'/0rs0ing -, -rio0s '**'s <i,1 o*rnm*n,of Ini- ,1* +-s* for ,1* *5,*nsion of ,1*S/*+i-' P-+?-g* for o0r S,-,* -nno0n+* in

J-n0-r 2%#& ,i'' -, '*-s, M-r+1 2%#& -s i,*5/ir*s in M-r+1 2%#%. In ,1* -4s*n+* of -n*+ision or -n /osi,i* ini+-,ions so f-r= i,is im/*r-,i* ,1-, ,1* S,-,* o*rnm*n, -'so-, i,s o<n '**' +onsi*rs ,-?ing s0+1ini,i-,i*s 4 <- of <1i+1 In0s,ri-'En,*r/ris*s 4*ing s*, 0/ in o0r S,-,* +o0' 4*/roi* som* 4-si+ -,,r-+,ion in ,1* form of ,-5 in+*n,i*s -n - f-+i'i,-,ing *nironm*n,.A-i'-4i'i, of s0+1 in+*n,i*s in ,1*n*ig14o0ring S,-,* s0+1 -s U,,-r-?1-n<1*r* ,1* in+*n,i* of # CST is --i'-4'* ,o,1* in0s,ri-' 0ni,s ,i'' M-r+1= 2%#: r*n*rso0r S,-,* 0n+om/*,i,i* -n Un-,,r-+,i* ,oin0s,ri-' in*s,ors. D0ring ,1* *-r 2%%!9%,1* In0s,ri-' En,*r/ris*s of ,1* S,* 1-+on,ri40,* - s0m of Rs.##&.:! Cror*s ,o

S,-,* *5+1*0*r ,1ro0g1 # CST. In +-s* ,1*in+*n,i* of # CST is no, r*s,or* ,i'' ,1*,im* ,1* CST is /1-s* o0, 4 C*n,r-'o*rnm*n, i, <i'' -B*+, ,1* i-4i'i, of 0ni,s-*rs*' -n m->ori, of 4ig En,*r/ris*sm- r*sor, ,o 4r-n+1 ,r-nsf*r$+onsignm*n,s-'*s o0,si* ,1* S,-,* ,o -oi 2 CST ,om-in,-in ,1*ir +om/*,i,i*n*ss. I, is ,1*r*for*/ro/os* ,1-, ,1* in+*n,i* of +on+*ssion-'

r-,* of C*n,r-' S-'*s T-5 8 # 4* -''o<* ,o4* +on,in0* 4*on &#s, M-r+1= 2%%; ,i''M-r+1 2%#& or ,i'' ,1* ,im* CST is /1-s* o0,.

:. 3i,1 ,1is /ro/os-' ,1*r* <o0' 4* no -*rs*@n-n+i-' im/'i+-,ion -n S,-,* <i'' +on,in0*,o *-rn ,1* s-m* r-,* of r**n0* ,1ro0g1CST s-'* -s In0s,ri-' En,*r/ris*s <i'' /r*f*r,o /- # CST ins,*- of r*sor,ing ,o 4r-n+1

,r-nsf*r of goos.

4



5

". T1* D*/-r,m*n, of E5+is* G T-5-,ion -nFin-n+* D*/-r,m*n, 1-* +on+0rr* <i,1/ro/os-'.

. P*rmission of ,1* Hon4'* C1i*f Minis,*r 1-s4**n o4,-in* ,1ro0g1 ,1* C1i*f S*+r*,-r ,o/'-+* ,1* m-,,*r 4*for* ,1* Co0n+i' of Minis,*rs.

POINT FOR CONIDERATION

31*,1*r ,o *5,*n ,1* in+*n,i* of +on+*ssion-'

r-,* of CST 8 # for -'' ,1* In0s,ri-' En,*r/ris*s4*on &#s, M-r+1 2%%; ,i'' &#s, M-r+1 2%#& or ,i'',1* ,im* ,1* CST is /1-s* o0, 4 ,1* C*n,r-'o*rnm*n,7

!. T1* Co0n+i' of Minis,*rs= in ,1* M**,ing 1*' on

2%.%".2%%;= -//ro* ,1* -4o* /ro/os-' -n= -++oring'= ,1*

S,-,* o*rnm*n, ,1ro0g1 Prin+i/-' S*+r*,-r (In0s,ri*s)

iss0* ,1* fo''o<ing No,i@+-,ion on 2;.%".2%%;

6o*rnm*n, of Him-+1-' Pr-*s1=D*/-r,m*n, of In0s,ri*s (A)

No. In.A(F) 9&$2%% D-,* S1im'- %2=2;,1

M-= 2%%;

NOTIFICATION

In /-r,i-' moi@+-,ion of ,1is */-r,m*n,no,i@+-,ion No. In.A(F)9!$2%%: -,* &%,1

D*+*m4*r= 2%%: no,ifing In0s,r Po'i+ 2%%:r*g-ring gr-n, of In+*n,i*s= Con+*ssions -nF-+i'i,i*s ,o In0s,ri-' Uni,s Him-+1-' Pr-*s1

2%%:= ,1* o*rnor= Him-+1-' Pr-*s1 is /'*-s*

5



6

,o *5,*n ,1* in+*n,i* of -'ii, of +on+*ssion-'r-,* of CST 8 # 0/,o &#.%&.2%#& in R0'*s #%.& of In0s,r Po'i+= 2%%: or ,i'' ,1* ,im* CST is /1-s*o0,= <1i+1**r is *-r'i*r.

K Or*r

S$9Pr. S*+r*,-r (Ins.) ,o ,1*

o,. of Him-+1-' Pr-*s1.7

(Em/1-sis s0//'i*)

8. T1*r*-f,*r= ,1* E5+is* -n T-5-,ion D*/-r,m*n, of ,1*

S,-,* o*rnm*n, iss0* s,-,0,or No,i@+-,ion 0n*r S*+,ion

(")(4) of ,1* C*n,r-' S-'*s T-5 A+,= #;" (1*r*in-f,*r r*f*rr*

,o -s 6,1* A+,7). T1* r*'*-n, /or,ion of ,1* No,i@+-,ion r*-s

-s fo''o<s

62. No<= ,1*r*for*= in *5*r+is* of ,1* /o<*rs+onf*rr* 4 +'-0s* (4) of s049s*+,ion (") of s*+,ion of ,1* C*n,r-' S-'*s T-5 A+,= #;"(C*n,r-' A+, No. !: of #;")= ,1* o*rnor of Him-+1-' Pr-*s1 is /'*-s* ,o ir*+, ,1-, in

r*s/*+, of ,1* s-'* in ,1* +o0rs*s of in,*r9S,-,*,r-* or +omm*r+* of ,1* goos (o,1*r ,1-n ,1os*m-n0f-+,0r* 4 ,1* 4r*<*ri*s= is,i''*ri*s=nonfr0i,$*g*,-4'* 4-s* <in*ri*s -n 4o,,'ing/'-n,s (4o,1 of +o0n,r 'i0or -n Ini-n m-*for*ign 'i0or) m-n0f-+,0r* 4 ,1* *-'*rsr0nning -n *5is,ing in0s,ri-' 0ni, or n*<in0s,ri-' 0ni, (o,1*r ,1-n ,1os* n*< in0s,ri-'0ni,s <1i+1 -r* 'o+-,* in ,1* ,-5 fr** in0s,ri-'

on*) in ,1* S,-,* of Him-+1-' Pr-*s1= -n -r*r*gis,*r* -s *-'*r <i,1 E5+is* -n T-5-,ion

6



7

D*/-r,m*n,= Him-+1-' Pr-*s1= ,1* ,-5 '*i*0n*r s049s*+,ion (#) of s*+,ion of ,1* s-i A+,s1-'' 4* +-'+0'-,* -n /--4'* -, ,1* r-,* of #of ,1* ,-5-4'* ,0rno*r of s0+1 goos <i,1imm*i-,* *B*+, for ,1* /*rio *ning&#.%&.2%#&.7

(Em/1-sis s0//'i*)

". T1* <1o'* ,1r0s, of ,1* +on,*n,ion --n+* 4 ,1*

S,-,* is ,1-, sin+* ,1* no,i@+-,ion 0n*r ,1* A+, /roiing for

,-5 +on+*ssion <-s iss0* on' on #.%.2%%; <1*r*in i, <-s

s/*+i@+-'' m*n,ion* ,1-, ,1* no,i@+-,ion <o0' 1-*

imm*i-,* *B*+, -n <o0' o/*r-,* for ,1* /*rio *ning on

&#.%&.2%#&= ,1* -//*''-n, is no, *n,i,'* ,o ,1* CST +on+*ssion

8 # for ,1* in,*r*ning /*rio 4*,<**n %#.%:.2%%; ,o

#.%.2%%;. T1* -//*''-n,= 1o<**r= s04mi,s ,1-, in i*< of ,1*

/o'i+ *+ision ,-?*n 4 ,1* S,-,* o*rnm*n, *5,*ning ,1*

,-5 +on+*ssion 4*on &#.%&.2%%; ,o &#.%&.2%#&= ,1* E5+is*

-n T-5-,ion D*/-r,m*n, of ,1* S,-,* o*rnm*n, +-nno, ,-?*

- iB*r*n, i*< -n *n ,1* ,-5 +on+*ssion for ,1* /*rio

4*,<**n %#.%:.2%%; ,o #.%.2%%;9,1* -,* of ,1* no,i@+-,ion

iss0* 0n*r S*+,ion (")(4) of ,1* A+,. H*- r*'i-n+* is -'so

7



8

/'-+* on ,1* *+ision of ,1is Co0r, in #$#% &' B()$* $+

&#)%*- . /*$)$# #%% L((#% $+ O#)%*-1.

10. 3* o no, ,1in? i, n*+*ss-r ,o go in,o ,1* -rio0s

+on,*n,ions r-is* 4 ,1* /-r,i*s in i*< of ,1* 0nis/0,*

f-+,0-' /osi,ion <* 1-* r*f*rr* ,o -4o*. T1* S,-,*

o*rnm*n, +-nno, s/*-? in ,<o oi+*. On+* ,1* C-4in*, ,-?*s

- /o'i+ *+ision ,o *5,*n i,s 2%%: In0s,ri-' Po'i+ in ,1*

m-,,*r of CST +on+*ssion ,o ,1* *'igi4'* 0ni,s 4*on

&#.%&.2%%;= 0/,o &#.%&.2%#&= -n ,1* No,i@+-,ion -,*

2;.%".2%%;= -++oring'= 1-ing 4**n iss0* 4 ,1*

D*/-r,m*n, +on+*rn*= i.= D*/-r,m*n, of In0s,ri*s=

,1*r*-f,*r= ,1* E5+is* -n T-5-,ion D*/-r,m*n, +-nno, ,-?* -

iB*r*n, s,-n. 31-, is gi*n 4 ,1* rig1, 1-n +-nno, 4*

,-?*n 4 ,1* '*f, 1-n. T1* o*rnm*n, s1-'' s/*-? on' in on*

oi+*. I, 1-s on' on* /o'i+. T1* */-r,m*n,s -r* ,o im/'*m*n,

,1* o*rnm*n, /o'i+ -n no, ,1*ir o<n /o'i+. On+* ,1*

Co0n+i' of Minis,*rs 1-s ,-?*n - *+ision ,o *5,*n ,1* 2%%:

In0s,ri-' Po'i+ -n *5,*n ,-5 +on+*ssion 4*on &#.%&.2%%;=

m*r*' 4*+-0s* ,1* E5+is* -n T-5-,ion D*/-r,m*n, ,oo? som*

,im* ,o iss0* ,1* no,i@+-,ion= i, +-nno, 4* 1*' ,1-, ,1* *'igi4'*1 (#;;;) # SCC &#

8



9

0ni,s -r* no, *n,i,'* ,o ,1* +on+*ssion ,i'' ,1* D*/-r,m*n,

iss0* ,1* no,i@+-,ion. I, 1-s ,o 4* no,* ,1-, ,1* Fin-n+*

D*/-r,m*n, of ,1* S,-,* o*rnm*n, 1- +on+0rr* <i,1 ,1*

/ro/os-' of ,1* D*/-r,m*n, of In0s,ri*s ,o *5,*n ,1* ,-5

+on+*ssion 4*on &#.%&.2%%; ,i'' &#.%&.2%#& -n ,1* Co0n+i'

of Minis,*rs 1- -++oring' ,-?*n - *+ision -'so. No o04,=

,1* s,-,0,or no,i@+-,ion iss0* 4 ,1* E5+is* -n T-5-,ion

D*/-r,m*n, 0n*r S*+,ion (")(4) of ,1* A+, on #.%.2%%; 1-s

s,-,* ,1-, ,1* *'igi4'* 0ni,s <i'' 4* *n,i,'* ,o ,1* +on+*ssion

<i,1 imm*i-,* *B*+,. M*r*' 4*+-0s* s0+1 -n *5/r*ssion 1-s

4**n 0s*= i, +-nno, 4* 1*' ,1-, ,1* S,-,* o*rnm*n, +-n

'* ,1* ,-5 -g-ins, i,s o<n /o'i+. T1* S,-,* o*rnm*n, is

4o0n 4 ,1* /o'i+ *+ision ,-?*n 4 ,1* Co0n+i' of Minis,*rs

-n 0' no,i@* 4 ,1* D*/-r,m*n, +on+*rn*= i.=

D*/-r,m*n, of In0s,ri*s.

11. T1-, -/-r,= i, -//*-rs= ,1* E5+is* -n T-5-,ion

D*/-r,m*n, i,s*'f 1-s no, -+,0-'' in,*n* ,1* no,i@+-,ion ,o

,-?* *B*+, from #.%.2%%;. T1* *@ni,ion gi*n ,o ,1* n*<

-n ,1* *5is,ing in0s,ri-' 0ni,s in ,1* No,i@+-,ion -,*

#.%.2%%; <o0' ini+-,* so. To 0o,*

9



10

6E$+$#(&+ I: For ,1* /0r/os*s of ,1is

no,i@+-,ion=9

(i) n*< in0s,ri-' 0ni, m*-ns -n in0s,ri-'0ni, 'o+-,* in Him-+1-' Pr-*s1 <1i+1+omm*n+*$+omm*n+*s /ro0+,ion on or-f,*r &#.%#2.2%%:= 40, <i'' no, in+'0* -nin0s,ri-' 0ni, <1i+1 is form* -s - r*s0',of r**s,-4'is1m*n,= m*r* +1-ng* of o<n*rs1i/= +1-ng* in ,1* +ons,i,0,ion=r*9s,r0+,0ring or r*i-' of -n *5is,ingin0s,ri-' 0ni,

(ii) *5is,ing in0s,ri-' 0ni, m*-ns -nin0s,ri-' 0ni, <1i+1 +omm*n+*/ro0+,ion 4*for* &#.#2.2%%:7

12. E*n o,1*r<is*= i, is no, -',og*,1*r - n*< +on+*ssion

,1-, 1-s 4**n no,i@* 4 ,1* E5+is* -n T-5-,ion D*/-r,m*n,

in ,1* im/0gn* No,i@+-,ion -,* #.%.2%%;. As <* 1-*

no,* -4o*= i, is -n *5,*nsion of ,1* 2%%: In0s,ri-' Po'i+ -n

,1* r*s0',-n, ,-5 +on+*ssion ,o ,1* *'igi4'* 0ni,s <1i+1 <-s

--i'-4'* 0/,o &#.%&.2%%;. T1*r*for*= for -'' /0r/os*s= <1-, is

no,i@* 4 ,1* E5+is* -n T-5-,ion D*/-r,m*n, on #.%.2%%;

is -n *5,*nsion of ,1* s-i +on+*ssion 4*on &#.%&.2%%; -n

,1-, is <1 ,1* no,i@+-,ion 1-s 0s* ,1* *5/r*ssion 6 for ,1*

/*rio *ning &#.%&.2%#&7 <i,1o0, o,1*r<is* ini+-,ing ,1*

1



11

+on+*ssion -'r*- 4*ing *n>o* 4 ,1* *'igi4'* 0ni,s ,i''

&#.%&.2%%;.

13. T1* Hig1 Co0r,= <i,1 gr*-, r*s/*+,= 1-s gon* <rong in

no, -//r*+i-,ing ,1* 4-+?gro0n of ,1* +-s* -n ,1* *+ision of

,1* Co0n+i' of Minis,*rs ,o *5,*n i,s o<n In0s,ri-' Po'i+

-nno0n+* in 2%%: -n ,1* ,-5 +on+*ssion 4*on &#.%&.2%%;.

On+* ,1* Co0n+i' of Minis,*rs ,-?*s - /o'i+ *+ision= ,1*

im/'*m*n,ing D*/-r,m*n, +-nno, iss0* - no,i@+-,ion +on,r-r

,o ,1* /o'i+ *+ision ,-?*n 4 ,1* o*rnm*n,. T1* Hig1 Co0r,

-'so *rr* in -n-'ing -n 0n*rs,-ning ,1* No,i@+-,ion

-,* #.%.2%%; -s if i, in,ro0+* ,1* CST +on+*ssion 8 #

/*r +*n, <i,1 *B*+, from ,1* -,* of iss0-n+* of no,i@+-,ion. As

<* 1-* -'r*- +'-ri@*= i, is no, ,1* in,ro0+,ion of - n*<

/o'i+ 40, -n *5,*nsion of ,1* 4*n*@,s 0n*r ,1* *5,*n*

/o'i+. I, is in ,1is +on,*5,= ,1* *+ision of ,1is Co0r, in

/*$)$# #%% L((#% (s0/r-) -n #$#% &' J)$*)$+

$+ &#)%*- . T$#$ C&/+(7$#(&+- L((#% $+ $+&#)%*2

4*+om* r*'*-n,.

2 (2%%) : SCC "!

1



12

14. A++oring'= ,1* -//*-' is -''o<*= ,1* im/0gn*

>0gm*n, is s*, -si*. I, is *+'-r* ,1-, ,1* -//*''-n, s1-'' 4*

*n,i,'* ,o ,1* +on+*ssion-' r-,* of CST 8 # /*r +*n, <i,1 *B*+,

from %#.%:.2%%; ,i'' &#.%&.2%#& 0n,i' i, is 0' -ri* 4 ,1*

S,-,* o*rnm*n,.

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Government Departments Are to Implement the Govt. Policy and Not Their Own Policy - Supreme Court

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Transcript of Government Departments Are to Implement the Govt. Policy and Not Their Own Policy - Supreme Court