IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE FOURTH DAY OF DECEMBER TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE GODA RAGHURAM and THE HON'BLE MR JUSTICE P.V.SANJAY KUMAR WRIT PETITION NO : 22521 of 2008 Between: Human Welfare Organisation , ( reg. No. 1982/2005), rep. by President-Shail Wali Ahmed Rahmani, S/o. Late Sri Shaik Madaar, R/o. H.No. 10-4-13/8/1, F.No. G04 G05, Hawa Rahaesh, Humanyun Nagar, Masab Tank, Hyderabad. ..... PETITIONER AND 1.Union of India, Rep. by its Finance Secretary, Finance Ministry, South Block, New Delhi. 2.The Commissioner , Central Excise, A.P., Hyderabad. .....RESPONDENTS Petition under Article 226 of the constitution of India praying that in the circumstances stated in the Affidavit filed herein the High Court will be pleased to issue a Writ or direction preferably Writ of Mandamus declaring the inaction of the respondents in considering petitioner representation Dt: 25-08- 2008 as illegal, arbitrary and violative of principles of natural justice and consequently declare that the petitioenr is not liable for any payment of Excise duty Tax. Counsel for the Petitioner: MR.J.SIVA SHANKER REDDY Counsel for the Respondents: MR.A.RAJASHEKAR REDDY (ASST SOLICITOR GEN) The court made the following: THE HON’BLE SRI JUSTICE GODA RAGHURAM AND THE HON’BLE SRI JUSTICE P.V.SANJAY KUMAR Writ Petition No.22521 of 2008 ORDER: (per Hon’ble Sri Justice Goda Raghuram) Heard the learned counsel for the petitioner and the learned Assistant Solicitor General appearing for the respondents. The writ petition is filed by an NGO claiming to be a welfare association, non-profit with the object of empowering the socially and economically disadvantaged sections of the society and to undertake social activities. The petitioner submitted an application, dated 25.08.2008, for exemption under Section 5A(2) of the Central Excise Act, 1944. Aggrieved that the respondents have not acted on the application, the writ petition is filed seeking appropriate relief. The Assistant Commissioner, Customs & Central Excise, Hyderabad-II Commissionerate, Hyderabad, has filed a counter affidavit on behalf of the respondents. To the extent relevant to the lis on board, the respondents’ counter avers that the petitioner’s application for ad hoc exemption has not been considered, since it is not accompanied by certain documents, the details of which, are set out in para-5 of the counter as under. “i) A document indicating that the institution is registered as a charitable organisation and rendering services on free or no loss basis, is required to filed with the application. However the applicants have failed to submit any such documents as required under the circular cited supra. ii) A certificate issued by the jurisdictional commissioner of central excise certifying the charitable nature of the organisation and the fact of rendering services on free or no loss no profit basis, is also required to be filed. However, no such certificate was enclosed to process the application. iii) A certificate indicating the details of equipment sought to be procured along with the price and duty amount to be foregone is required to be filed. However, no such document was enclosed to the application. iv) A document providing nature and details of funding along with the name and other details of institutional donor donating the equipments to the charitable organisation, is also required to be filed. However no such document has been provided. c) Any other details deemed fit by the applicant for processing of his application in terms of the impugned circular, was also required to be filed. However no such additional information were provided to facilitate processing of the application.” The learned counsel for the petitioner states that the petitioner would make a fresh application complying with the requirements pointed out in the counter affidavit. In the circumstances, the writ petition is disposed of with liberty to the petitioner to make a fresh application for exemption. On such application being made, the respondents shall consider the same expeditiously. No costs. _____________________ GODA RAGHURAM, J __________________________ P.V.SANJAY KUMAR, J 04.12.2008 VGB