Criminal Appeal Con tempt No 144 of 1987
From the Judgment and Order dated 13187 of the Punjab and Haryana High Court in Crl
Original Contempt Petition No 22 of 1985
Mahabir Shingh for the Appellant
SK Bisaria NP for the Respondents
The Judgments of the Court were delivered by AHMADI J I am in complete agreement with my learned Brother Agrawal J that there is no merit in this appeal but I would like to add a few words of my own
The appellant a practising Advocate having failed to persuade the learned Subordinate Judge to grant an ad inter im injunction pending filing of a counter by the opposite party switched gear from persuasive advocacy to derogatory remarks in the fond hope that such tactic would succeed and the learned Judge would be browbeaten into submission
Fortunately the learned Judges was made of sterner stuff and refused to succumb to such unprofessional conduct
Instead he made a record of the disrespectful and derogatory remarks made with intent to tarnish his image as a Judicial Officer and forwarded a report to the District Judge who in turn reported the matter to the High Court to enable it to initi ate proceedings for contempt of court against the appellant
The exact words uttered by the appellant reproduced in the 316 judgment of my learned brother leave no doubt that the intention of the appellant was to cast aspersions on the integrity of the learned Judge and to lower him in the esteem of others by creating doubts regarding his honesty judicial impartiality and independence
The tendency of maligning the reputation of Judicial Officers by disgruntled elements who fail to secure the desired order is ever on the increase and it is high time it is nipped in the bud
And when a member of the profession resorts to such cheap gim micks with a view to browbeating the judge into submission it is all the more painful
When there is a deliberate attempt to scandalise which would shake the confidence of the litigating public in the system the damage caused is not only to the reputation of the concerned judge but also to be fair name of the judiciary
Veiled threats abrasive behaviour use of disrespectful language and at times bla tant condemnatory attacks like the present one are often designedly employed with a view to taming a judge into submission to secure a desired order
Such cases raise larger issues touching the independence of not only the concerned judge but the entire institution
The foundation of our system which is based on the independence and impar tiality of those who man it will be shaken if disparaging and derogatory remarks are made against the Presiding Judi cial Officers with impunity
It is high time that we realise that the much cherished judicial independence has to be protected not only from the executive or the legislature but also from those who are an integral part of the system
An independent judiciary is of vital importance to any free society
Judicial independence was not achieved overnight
Since we have inherited this concept from the British it would not be out of place to mention the struggle strong willed judges like Sir Edward Coke Chief Justice of the Common Pleas and many others had to put up with the Crown as well as the Parliament at considerable personal risk
And when a member of the profession like the appellant who should know better so lightly trifles with the much endeared concept of judicial independence to secure small gains it only betrays a lack of respect for the martyrs of judicial independence and for the institution itself
Their sacrifice would go waste if we are not jealous to protect the fair name of the judiciary from unwarranted attacks on its inde pendence
And here is a member of the profession who has repeated his performance presumable because he was let off lightly on the first occasion
Soft justice is not the answer not that the High Court has been harsh with him what I mean is he cannot be let off on an apology which is far from sincere His apology was follow there was no remorse no regret it was only a device to escape the rigour of the law
What he said in his affidavit was that he had not uttered the words attributed to him by the learned 317 Judge in other words the learned judge was lying adding insult to injury and yet if the court finds him guilty he contested the matter tooth and nail his unqualified apology may be accepted
This is no apology it is merely a device to escape
The High Court rightly did not accept it
That is what this Court had done in a similar situation in LD Jaikwal vs State of UP   This Court described it as a paper apology and refused to accept it in the following words We do not think that merely because the appellant has tendered his apology we should set aside the sentence and allow him to go unpunished
Otherwise all that a person wanting to intimidate a Judge by making the grossest imputations against him has to do is to go ahead and scandalize him and later on tender a formal empty apology which costs him practically nothing
If such an apology were to be accepted as a rule and not as an exception we would in fact be virtually issuing a licence  to scandalize courts and commit contempt of court with impunity
It will be rather difficult to persuade members of the Bar who care for their self respect to join the judiciary if they are expected to pay such a price for it
And no sitting judge will feel free to decide any matter as per the dictates of his conscience on account of fear of being scandalized and persecuted by an advocate who does not mind making reckless allegations if the Judge goes against his wishes
If this situation were to be counte nanced advocates who can cow down the Judges and make them fail in line with their wishes by threats of character assassination and persecution will be preferred by the liti gants to the advocates who are mindful of professional ethics and believe in maintaining the decorum of courts
 When a member of the Bar is required to be punished for use of contemptuous language it is highly painful it pleases none but painful duties have to be performed to uphold the honour and dignity of the individual Judge and his office and the prestige of the institution
Courts are generally slow in using their contempt jurisdiction against erring members of the profession in the hope that the concerned Bar Council will chasten its member for failure to maintain proper ethical norms
If timely action is taken by Bar Councils the decline in the ethical values can be easily arrested
By refusing to interfere with the impugned order of the High 318 Court this Court is not merely punishing the appellant but is in fact upholding the independence of the Judiciary
Let me conclude with the hope that this Court will not be called upon to deal with such a situation in future
For the above reasons I agree that the appeal be dismissed
SC AGRAWAL J
This appeal filed under section 191b of the  197 1 hereinafter referred to as the Act  is directed against the judgment and order of the High Court of Punjab and Haryana dated January 13 1987 whereby the appellant has been convicted for having committed contempt of court under section 2ci of the Act and has been sentenced to pay Rs 1000 as fine and in case of default in payment of fine to undergo simple imprisonment for seven days
The appellant who is practising as an Advocate at Narnaul was representing the plaintiff in Civil Suit titled Hari Ram vs Municipal Committee
On September 20 1985 the appellant appeared in the said suit for the plaintiff and orally prayed for ex parte adinterim stay
The said request was declined by the Subordinate Judge Narnaul who ordered for issuance of notice to the defendants for September 241985
On September 24 1985 Shri Banwari Lal Sharma ap peared for the defendants and requested for a date for filing a reply to the said application which request was not opposed by the appellant but the appellant prayed for ad interim stay in favour of the plaintiff
The Subordinate Judge told the appellant that the question of ad interim stay would be considered after filing of the reply by the defendants and adjourned the case for September 26 1985
It appears that the appellant was not satisfied with this order passed by the Subordinate Judge and according to the Subor dinate Judge Shri SR Sharma the appellant uttered the following words in the Court You are wholly favouring the Municipal Com mittee
Are you sitting as Judge or as Admin istrator of Municipal Committee To me it seems that your are deciding the case as Administrator of Municipal Committee
You are acting as if you are a contractor of the Municipal Committee
I do not expect any justice from you
I do not think that you will grant stay to me as you are fully siding with the Municipal Committee
You are not granting stay to me as you are in collusing with the Deputy Commissioner and under his Deputy Commissioner influence you do not want to 319 grant stay to me and that he will complain against me to the Hon ble High Court
 On September 25 1985 the Subordinate Judge submitted a report exhibit PA to the District and Sessions Judge Narnaul for taking necessary action against the appellant wherein the aforementioned words alleged to have been uttered by the appellant were set out
The District and Sessions Judge Narnaul submitted a report dated October 12 1985 to the High Court and on the basis of the said report proceedings for contempt were initiated against the appellant by the High Court
The appellant submitted a reply by way of affi davit wherein he denied to have uttered the words mentioned in the report of Shri SR Sharma Subordinate Judge Nar naul to the District and Sessions Judge Narnaul and also offered an unqualified apology
Shri SR Sharma fied his affidavit in the High Court and he was also examined as a witness In addition the High Court examined Shri Krishan Kumar Sharma who was at the relevant time reader in the court of Shri SR Sharma and three advocates namely Shri Banwari La Sharma Shri Gyan Chand Sharma and Shri Satya Narain Sharma
The appellant did hot examine himself as a witness before the High Court
The High Court found that the appellant had attacked the integrity of the learned Sub Judge by saying that he was a contractor of the Municipal Committee that he was in collu sion with the Deputy Commissioner and he was under his influence and that the attack made on the learned Sub Judge disparaging in character and derogatory to his dignity would vitally shake the confidence of the public in him and that the aspersions made against the Sub Judge were much more than merely insult and in fact they scandalise the court in such a way as to create distrust in the people s mind and impair confidence of the people in court
The High Court was therefore of the view that the appellant had brought himself clearly within the ambit of contempt of court and he was accordingly found guilty under section 2ci of the Act
As regards the apology tendered by the appellant the High Court observed that this was not the first occasion and earlier also the proceedings for contempt had been initiated against him in pursuance of a report made by Shri KK Chopra the then Chief Judicial Magistrate Narnaul in COCP No 12 of 1983 wherein also the appellant had tendered an unqualified apology in the High Court and the rule against him was discharged and that the appellant is addicted to using contemptuous language and making scurri lous attacks on the judges
The High Court held that apology must in order to dilute the gravity of the 320 offence be voluntary unconditional and indicative of remorse and contrition and it should be tendered at the earliest opportunity and further that the aspersions men tioned in the letter exhibit PA at A  to A  sent by Shri SR Sharma to the District and Sessions Judge Narnaul were made by the appellant with a design and were not simply thoughtless and in such a case the appellant cannot be allowed to get away by simply feeling sorry by way of apolo gy as the easiest way
The High Court did not therefore accept the apology tendered by the appellant
Shri Mahabir Singh the learned counsel appearing for the appellant has submitted that the High Court was in error in holding that the appellant had uttered the words mentioned in the letter exhibit PA sent by Shri SR Sharma to the District and Sessions Judge Narnaul
Shri Mahabir Singh has invited our attention to the statements of the witnesses who were examined before the High Court and has laid partic ular emphasis on the statement of Shri Banwari Lal Sharma Advocate who was representing the defendant Municipal Committee in the Civil Suit before the Subordinate Judge and was present in the court at the relevant time and who has stated that the appellant has not used any unparliamentary or foul language towards Shri SR Sharma Sub Judge
Shri Mahabir Singh has also referred to the statements of Shri Gyan Chand Sharma Advocate and Shri Satya Narain Sharma Advocate who have stated that they were present in the court of SubJudge Narnaul on September 24 1985 at about 2 or 215 pm when the appellant had requested the Subordinate Judge to grant ad interim stay against the Municipal Commit tee for demolition of a chabutra in the case of Hari Ram vs Municipal Committee and the said request of the appellant was declined by Shri SR Sharma and that the appellant did not use any discourteous or impolite language against Shri SR Sharma
We have carefully perused the statements of the three Advocates mentioned above on which reliance has been placed by Shri Mahabir Singh
Their evidence has to be considered along with the statements of the Sub JUdge Shri SR Sharma Narnual and Shri Krishan Kumar Sharma who was posted as reader in the court of ShriSR Sharma at that time
Shri SR Sharma during the course of examination in chief has stated that when he did not pass orders for interim injunc tion in favour of the appellant he started speaking loudly and used defamatory language
He has also repeated the language which was used by the appellant which in substance was in the same terms as mentioned in his letter exhibit PA addressed to the District and Sessions Judge Narnaul Shri Krishan Kumar Sharma in his deposition has stated 321 
Shri MB Sanghi repeatedly tried to compel Shri Sita Ram Sharma to issue the ad interim injunction in favour of his client but Shri Sita Ram Sharma had declined that request without hearing the arguments
Shri MB Sanghi then stated that he had no hope of justice from Shri Sita Ram Sharma as the latter was behaving like an Administrator of the Municipal Committee
Shri MB Sanghi addressed Shri Sita Ram Sharma saying that he Sh
Sita Ram Sharma was under the pressure of Deputy Commissioner Narnaul
 Nothing has been brought out during the course of exami nationin chief of these witnesses which may show that they were deposing falsely against the appellant
The High Court has placed reliance on the testimony of these witnesses in preference to the testimony of three advocates namely Shri Banwari Lal Sharma Shri Gyan Chand Sharma and Shri Satya Narain Sharma
After considering the evidence of all the witnesses I am inclined to agree with the appreciation of the evidence by the High Court
I find no reason to discard the testimony of Shri SR Sharma who has been corroborated by his reader Shri Krishan Kumar Sharma
Considering the language used by the appellant in the Court of Shri SR Sharma as mentioned by him in his report exhibit PA to the District  Sessions Judge Narnaul and repeated by him in his statement before the High Court it must be held that the appellant had made an attack on the learned Subordinate Judge which was disparaging in character and derogatory to his dignity and would vitally shake the confidence of the public in him and that the aspersions made by the appellant had the effect of scandalising the court in such a way as to create distrust in the people s mind and impair confidence of the people in court
The appellant has therefore been rightly held guilty of having committed the contempt of court under section 2ci of the Act
Shri Mahabir Singh has urged that the appellant is a fairly senior Advocate and has been practising for more than 20 years and since he had tendered unqualified apology before the High Court the same ought to have been accepted
With regard to apology in proceedings for contempt of court it is well settled that an apology is not a weapon of de fence to purge the guilty of their offence nor is it in tended to operate as a universal panacea but it is intended to be evidence of real contriteness
See MY Shareef  Anr
vs The Hon ble Judges of the High Court of Nagpur  Ors  at p 764
In the instant case I find that in his affidavit in reply to the notice issued by the High Court which is annexed at Annexure II the appel lant first 322 denied having used the words as mentioned by Shri SR Sharma in his report sent to the District  Sessions Judge Narnual or having shown disrespect in any manner whatsoever to Shri SR Sharma the Presiding Officer of the court of Sub Judge Narnaul on September 24 1985
In para 3 of the said affidavit the appellant has stated as under That if this Hon ble Court comes to the conclusion that the deponent has committed contempt the deponent tenders an unqualified apology to this Hon ble Court and begs for forgiveness
The deponent is a senior and respected member of the Narnaul Bar besides that being law abiding citizen has greatest respect and regards for the judiciary and all the Presiding Officers
 This would show that the apology that was tendered by the appellant before the High Court was to be taken into consideration in the event of the High Court finding the appellant guilty of having committed contempt of court
Moreover in the present case it has been found that this was not the first occasion in which proceedings for contempt of court had been initiated against the appellant and on an earlier occasion also proceedings for contempt of court had been initiated against the appellant in pursuance of a report of Shri KK Chopra the then Chief Judicial Magis trate Narnaul and in those proceedings the rule issued against the appellant was discharged on his tendering un qualified apology before the High Court
In those proceed ings also the appellant is said to have made disparaging remarks against the Judge
Keeping in view the said circum stance the High Court has found that the appellant was addicted to using contemptuous language and making scurri lous attacks on judges
Having regard to the fact that incidents of insubordination and use of improper language towards the judges are on the increase the High Court was of the view that the appellant could not be allowed to get away by simply feeling sorry by way of apology as the easi est way
I am unable to say that the High Court was not justified in taking this view
Taking into consideration the facts and circumstances of the case and the fact that the appellant a fairly senior advocate is prone to use dispar aging and contemptuous remarks against judges I am of the opinion that this is not a case in which the apology ten dered by the appellant may be accepted
I therefore find no merit in the appeal and the same is accordingly dismissed
GN Appeal dismissed


Summary:
The appellant pursuant to contracts entered into with the Railway Administration fabricated and delivered to the Railways wagon bodies mounted on wheel sets supplied by the Railways
The appellant s invoices reflected only the price of the wagonbodies without including the value of the wheel sets on which the wagon bodies were mounted
The goods were cleared for purposes of Excise duties on such invoice value
The Revenue raised demand for recovery of short levy and sought to recover the unpaid duty on the value of the wheel sets also
The claim for recovery of the short levy having been adjudicated against the appellant appeals were filed before the Tribunal by the appellant contending that the goods manufactured by the appellant were only the wagon bodies mounted on the wheel sets supplied by the Railway Adminis tration and therefore the assessable value could only be the value of the wagon bodies excluding the wheel sets supplied by the Railways and that at all events the value in excess of the invoice value  which represented the price of the wagon bodies was exempt from levy of duty under the Exemption Notification No 12075CE dated 30th April 1975 issued under Rule 8 of the Central Excise Rules 1944
The Tribunal dismissed the appeals against which the present appeals were filed before this Court
The appellant contended that the Tribunal misdirected itself in law in its construction of the exemption Notifica tion and in its reasoning that there was something in Clause iv of the Notification which detracted from the permissi bility of its benefit in the present case that 324 it was erroneous to read the condition as requiring the invoice value  to be the full commercial price of the goods including therein the value of the wheel sets that the very purpose of the exemption was to relieve the manufactur er from bearing the burden of the duty on such part of the assessable value as did not reflect the value of his supply and services but represented the value of the wheel sets supplied by the Railway Administration itself free of charge
The Revenue Respondent contended that Clause iv of the Notification signified and imported the idea of full value of the manufactured goods being required to be reflected in the invoice and that the reasoning of and the conclusion reached by the Tribunal was correct
This Court allowing the appeals HELD 1
The Notification posits and predicates the possibility that the invoice value  could be lesser than the assessable value and taking into account the need to mitigate the hardship on the manufacturer of being called upon to pay duty on the value in excess of the invoice value seeks to exempt the manufacturer from payment of duty inexcess of the duty calculated on the basis of the i nvoiceprice 
328G H 2
The way in which the Tribunal looked at the Notifica tion is neither good sense nor good law
Such construction would make the Notification and the exemption contemplated thereunder meaningless
The need for the exemption arose in view of the fact that assessablevalue was higher than the invoice value 
Requiring the former and the latter to be the same as something compelled by Clause iv is really to construe the Notification against itself
329B C 3
In this case there is no dispute that the invoice price represented the value of the wagons less the value of the wheel sets supplied by the Railways
The invoice price could not be required to include the value of the wheel sets
But the assessable value would take into account the full commercial value including that of the wheel sets
1t is in order to mitigate the hardship that may arise by requiring the manufacturer to pay duty on this difference in such cases that the Notification No 12075 came to be promulgated
328H 329B 4
There is nothing in Clause iv which enjoins upon the appellant to include the value of the wheel sets
The contract between the parties does not also require this
329B 325 Ms Burn Standard Company Ltd  Anr
vs Union of India