IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated 15.6.2010 CORAM: THE HONOURABLE MR.JUSTICE R.SUDHAKAR Writ Petition Nos.16993 and 16994 of 2007 and 24500 of 2008 W.P.No.16993 of 2007:- N.Raghupathy, Proprietor, M/s.Banu Filling Station, Main Road, Mallipattinam, Thanjavur District. ... Petitioner. Vs. 1.The State of Tamilnadu, represented by its Secretary, Commercial Taxes, Secretariat, Chennai-600 009. 2.The Director of Fisheries, Chennai-600 006. 3.The Tamilnadu Fisheries Development Corporation, represented by its Managing Director, 129, Ramakrishna Madam Salai, Raja Annamalaipuram, Chennai-600 029. 4.The Assistant Director of Fisheries (Marine), Thanjavur District, Thanjavur. 5.Indian Oil Corporation Limited, 139, Nungambakkam High Road, Chennai. ... Respondents. https://hcservices.ecourts.gov.in/hcservices/ W.P.No.16994 of 2007:- K.A.Jayapal, Proprietor, M/s.Govindammal Diesel Centre, 9/1, Thonithurai Road, Nagapattinam. ... Petitioner. Vs. 1.The State of Tamilnadu, represented by its Secretary, Commercial Taxes, Secretariat, Chennai-600 009. 2.The Director of Fisheries, Chennai-600 006. 3.The Tamilnadu Fisheries Development Corporation, represented by its Managing Director, 129, Ramakrishna Madam Salai, Raja Annamalaipuram, Chennai-600 029. 4.The Assistant Director of Fisheries (Marine), Nagapattinam District, Nagapattinam. 5.IBP Co. Limited, 10, Spur Tank Road, Chetput, Chennai. ... Respondents. W.P.No.24500 of 2008:- M/s.Samatti Fuel Centre, represented by its Proprietor, E.Anver Ali, South Beach, Mandapam- 623 518, Ramnad District. ... Petitioner. Vs. https://hcservices.ecourts.gov.in/hcservices/ 1.State of Tamilnadu, represented by its Secretary to Government, Fisheries & Animal Husbandry Department, Fort St. George, Chennai-600 009. 2.The Director of Fisheries, Fisheries Department, DMS Compound, Teynampet, Chennai-600 006. 3.The Assistant Director (Fisheries), Mandapam-623 518, Ramnad District. 4.Tamil Nadu Fisheries Development Corporation Ltd., R.K. Mutt Road, Chennai-600 028. ... Respondents. Writ Petition Nos.16993 and 16994 of 2007 are filed under Article 226 of the Constitution of India praying to issue a Writ of Mandamus, directing the second respondent to determine quantity of diesel to the petitioner diesel bunk on par with the third respondent's diesel bunk at Mallipattinam and Akkaraipettai respectively, as per G.O.Ms.No.170 Commercial Taxes (B2) dated 29.10.2004. Writ Petition No.24500 of 2008 is filed under Article 226 of the Constitution of India praying to issue a Writ of Mandamus, directing the second respondent to increase the supply of sales tax-exempted High Speed Diesel Oil to the petitioner from 36 KL per month to 400 KL per month and thereby fairly implement the G.O.Ms.No.130, Animal Husbandry & Fisheries (FS-1) Department, dated 29.10.2004 and G.O.Ms.No.170 Commercial Taxes (B2) dated 29.10.2004. For Petitioner in W.P.Nos.16993 and 16994 of 2007 : Mr.M.Venkatachalapathy, Senior Counsel for Mr.K.Sakthivel. For petitioner in W.P.No.24500 of 2008 : Mr.P.R.Raman For 3rd respondent in https://hcservices.ecourts.gov.in/hcservices/ W.P.Nos.16993 and 16994 of 2007 and 4th respondent in W.P.No.24500 of 2008 : Mr.Ragul Balaji For respondents 1, 2 and 4 in W.P.Nos.16993 and 16994 of 2007 and respondents 1 to 3 in W.P.No.24500 of 2008 : Mr.V.Manoharan, Government Advocate. For 5th respondent in W.P.No.16993 of 2007 : Mr.Abdul Saleem for M/s.Anand Abdul & Vinodh Associates COMMON ORDER Writ Petition Nos.16993 and 16994 of 2007 are filed to issue a Writ of Mandamus, directing the second respondent to determine quantity of diesel to the petitioner diesel bunk on par with the third respondent's diesel bunk at Mallipattinam and Akkaraipettai respectively, as per G.O.Ms.No.170 Commercial Taxes (B2) dated 29.10.2004. 2. Writ Petition No.24500 of 2008 is filed to issue a Writ of Mandamus, directing the second respondent to increase the supply of sales tax-exempted High Speed Diesel Oil to the petitioner from 36 KL per month to 400 KL per month and thereby fairly implement the G.O.Ms.No.130, Animal Husbandry & Fisheries (FS-1) Department, dated 29.10.2004 and G.O.Ms.No.170 Commercial Taxes (B2) dated 29.10.2004. 3. Since the nature of reliefs sought in all the three writ petitions are almost one and the same, all the three writ petitions are taken up together and disposed off by this common order. 4. The brief facts of the case in W.P.No.16993 of 2007 are as follows:- (i) Petitioner's diesel bunk, a marine outlet, was installed in the Mallipattinam Area on 23.2.1994 as dealer of the fifth respondent Indian Oil Corporation. The petitioner diesel bunk was able to supply high-speed diesel to the extent of 300 Kilo Litres per month by exclusively catering to the requirements of fisherman. The Tamil Nadu Fisheries Development Corporation has its diesel outlet bunk even earlier to the petitioner's bunk. The excise duty component of the diesel price was reimbursed by the Central Government from the year 1994. The petitioner's bunk availed the same from the year 1997. In the year 2004, the https://hcservices.ecourts.gov.in/hcservices/ petitioner's diesel bunk was supplying diesel to 225 registered mechanized boats and country boats owned by fishermen and thereby petitioner's diesel bunk was supplying near about 300 Kilo Litres every month upto 2004. (ii) Due to high demand of diesel, by fishermen and considering the repeated representation from the fishermen, the Government of Tamil Nadu issued G.O.Ms.No.170 Commercial Taxes (BL) Department dated 29.10.2004 granting exemption from payment of sales tax on the sale of diesel oil to the fishermen owning mechanized boats and motorized country boats. This exemption was given considering the enormous difficulties faced by the fishermen in operating their boats due to increase in price of high speed diesel. The total quantity sales tax exempt diesel allocated for a fisherman having mechanized boats was 50,000 kilo litres per annum and fisherman having country boats fitted with diesel engines was 45,600 Kilo Litres per annum. This quantity is revised from time to time. (iii) The second respondent Director of Fisheries issued Indent in RC No.J4/51995/2004 dated 10.11.2004, and the petitioner bunk was given 12 KL only per month whereas the need of the fishermen was very high, which is based on the actual requirement. Aggrieved by the low allotment, petitioner sent a representation to the 4th respondent Assistant Director of Fisheries (Maine) with a request to modify the indent and to supply a minimum of 300 KL per month to the petitioner's diesel bunk. (iv) In spite of the G.O.Ms.No.170 dated 29.10.2004, the second respondent Director of Fisheries has been issuing indent to the public sector oil companies fixing a huge quantity of Diesel to the Mallipattinam Diesel Bunk of Tamil Nadu Fisheries Development Corporation Ltd., whereas the petitioner's diesel bunk was given a negligible quantity per month. The Tamil Nadu Fisheries Development Corporation on its part is accumulating a huge quantity of diesel as unutilised stock. It is evident from the indent issued by the Director of Fisheries that the quota allotted could not be utilized by the TNFDC Diesel bunks whereas the genuine need of the petitioner has been overlooked. Petitioner relies upon the following table to explain the position: Month & Year Petitioner's Banu Filling Station TNFDC Diesel Bunk Nov. 2004 12 96 https://hcservices.ecourts.gov.in/hcservices/ Month & Year Petitioner's Banu Filling Station TNFDC Diesel Bunk Feb.2006 36 204 July 2006 24 132 Sep. 2006 36 204 Nov. 2006 36 648 Jan. 2007 36 240 March 2007 36 204 BACKLOG CARRIED FORWARD PERMITTED FOR TNFDC Month Owner-ship of the Diesel outlet Revenue District and Location Carried forward of unutilized quota Indent for the month Dec. 2006 TNFDC Malli- pattinam 204 240 Jan. 2007 TNFDC Malli- pattinam 216 240 It is, therefore, evident that the petitioner is not getting the quantity as per requirement and is overlooked, whereas the respondent Corporation is allotted higher quantity in spite of carry forward of a huge stock as unutilized quota. This clearly establishes the arbitrariness and the bias on the part of the department. (v) Petitioner brought the matter to the notice of the Director of Fisheries pointing out that the indent issued is discriminatory and the more advantageous to diesel bunks run by corporation, but does not benefit the fishermen as envisaged by the G.Os. Petitioner's bunk is short supplied and thereby affecting the fishermen. The petitioner prayed for enhanced supply. (vi) Further grievance of the petitioner is that the Director of Fisheries is permitting Tamil Nadu Fisheries Development Corporation and Tamil Nadu Fisheries Development Co- operative Federation to place orders directly with the Public sector oil companies without following the indent procedure, which is contrary to the Government Order and the instructions of the Director of Fisheries. Petitioner, therefore, sent a representation dated 24.6.2006 to the Minister for the Fisheries https://hcservices.ecourts.gov.in/hcservices/ with a copy to the Director of Fisheries requesting them to consider their grievance and allot 250 KL per month. (vii) The Government of Tamil Nadu in the meanwhile based on the request of fishermen increased the entitlement for each mechanized boat from 1000 liters to 1500 liters. The petitioner, therefore, claim that they are entitled to supply of not less than 400 KL per month. The deprivation of this claim is arbitrary and contrary to the Government Order. Petitioner sent further representation dated 9.8.2006 to the second respondent requesting for increased supply. Since the said representation and the earlier representation has not been considered in the light of the Government Orders applicable, petitioner has come forward with this writ petition. 5. In Writ Petition No.16994 of 2007, the plea is that the petitioner's bunk was installed in the Nagapattinam Area on 20.5.1989. A representation dated 23.6.2006 was sent for an identical relief as above and that was not considered. The other facts and relief sought for is one and the same as stated in W.P.No.16993 of 2007 and the contentions are also the same. 6. In Writ Petition No.24500 of 2008, it is the petitioner's case that the petitioner's bunk was installed in the Ramnad District, Madapam Area in the year 1980. The facts and nature of relief sought for is one and the same as stated in W.P.No.16993 of 2007. In this case, the petitioner further states that by G.O.Ms.No.130 Animal Husbandry & Fisheries (FS-1) Department, dated 29.10.2004, on the request of various association of fishermen, sales tax exempted high speed diesel was directed to be supplied through 36 diesel bunks run by the 4th respondent and TAFCOFED and other private diesel bunks already approved by the Government subject to certain conditions. Various representations dated 5.10.2006, 18.9.2006, 27.11.2006, 20.2.2007, 11.9.2007 and 10.9.2008 have been made to supply equitably, but such request was not considered. The unequal treatment in allotment of sales tax exempt diesel is arbitrary and contrary to the pith and substance of the Government Order and hence all the petitioners are before this Court. 7. In W.P.No.16693 of 2007, the third respondent filed a counter-affidavit inter alia contending that the G.O.Ms.No.170 dated 20.10.2004, does not mention the petitioner's name and does not fix the quantity to be supplied to any particular bunk. It gives discretion to the Director of Fisheries to monitor and implement the said G.O. at his discretion and therefore, allotment of different quantity cannot be challenged. It is argued that the allotment is discretionary. https://hcservices.ecourts.gov.in/hcservices/ 8. In W.P.Nos.16993 and 16994 of 2007, respondents 2 and 4 filed counter-affidavit stating that the intention of the Government is to issue sales tax exempted diesel to the fishermen through Government outlets to the maximum extent so as to ensure proper implementation of the welfare scheme. The Government aid (i.e.) supply of sales tax exempt diesel is not to work for the improvement of private diesel dealers, but to implement the scheme of providing sales tax exempt diesel for the easy reach of fishermen. 9. In W.P.No.24500 of 2008, fourth respondent Fisheries Department filed a counter-affidavit stating that the outlets run by this respondent and TAFCOFED are distributing diesel only to fishermen for fishing purpose and not doing any business as dealer, whereas the petitioner is a commercial unit selling in open market (i.e.) diesel to other vehicles also. The exercise of fixing the indent to the diesel outlets run by the respondent, TAFCOFED and authorised private dealers is being done in the interest of the beneficiaries and the same is constitutionally valid and legal. 10. The petitioner in all these cases claim the benefit of G.O.Ms.No.170 dated 29.10.2004 and that too without discrimination. The G.O.Ms.No.170 dated 29.10.2004 and the other G.O.Ms.No.130 dated 29.10.2004 are Government Orders granting benefits to fishermen and the respondents and individual dealers are medium through which diesel is supplied to fishermen exempting it from sales tax. It will, therefore, be relevant to analyze the G.O.Ms.No.170 dated 29.10.2004. 11. G.O.Ms.No.170 Commercial Taxes (B2), 29th October, 2004 reads as follows:- "In exercise of the powers conferred by sub-section (1) of section 17 of the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act 1 of 1959), the Governor of Tamil Nadu hereby makes an exemption in respect of tax payable under the said Act, on the sale of High Speed Diesel Oil by the Public Sector Undertaking Oil Companies to the Director of Fisheries, Government of Tamil Nadu, for distribution to the fishermen of Tamil Nadu not exceeding the quantity, as indicated below:- (1) Fishermen having mechanized boats ..Fifty thousand Kilo Litres per annum (2) Fishermen having country boats fitted https://hcservices.ecourts.gov.in/hcservices/ with Diesel Engines .. Forty five thousand six hundred Kilo Litres per annum Subject to the following conditions, namely:- (a) The Director of Fisheries, Government of Tamil Nadu, shall issue a monthly schedule of indent for the above two categories to the Public Sector Undertaking Oil Companies not exceeding the quantity as indicated above. (b) The Director of Fisheries shall authorise the Public Sector Undertaking Oil companies for supply of Diesel to fishermen of Tamil Nadu through the Diesel Bunks of Tamil Nadu Fisheries Development Corporation (TNFDC), Tamil Nadu State Fishermen Co- operative Federation (TAFCOFED) and other private diesel bunks authorised by the Director of Fisheries, Tamil Nadu. (c) The unutilized quantity of Diesel specified for any month may be released by the Director of Fisheries, Government of Tamil Nadu for the immediate succeeding month, subject to not exceeding the specified quantity of kilo litres permitted for the whole year under each category. (d) The Director of Fisheries shall issue a declaration for the purchase of Diesel for distribution to Fishermen of Tamil Nadu in the Form mentioned below to the Public Sector Undertaking Oil Companies every month." 12. G.O.Ms.No.130 Animal Husbandry & Fisheries (FS-1) Department dated 29.10.2004 which is referred to earlier reads as follows:- "In the representation first and second read above, the Chennai, Tiruvallur, Kancheepuram Fishing Industry Protection Association and the Chennai-Kancheepuram District Mechanised boats Fishermen Association and United Panchayat Sabha have requested the Government to exempt Sales Tax on diesel to be supplied to fishermen to use in fishing activities in Tamil Nadu like Karnataka, Andhra Pradesh and Pondicherry etc. https://hcservices.ecourts.gov.in/hcservices/ 2) In the reference third read above, the Director of Fisheries has sent his report to Government on the demands made by those fishermen's Association and problems being faced by them due to price hike of High Speed Diesel Oil. 3) After careful examination of the request of the above Association seeking sale tax exemption on the sale of high speed diesel oil to fishermen for fishing activities, the government have decided to exempt the sale tax on sale of high speed diesel oil to be supplied to fishermen through the diesel bunks run by the Tamilnadu Fisheries Development Corporation Limited (TNFDC) Tamilnadu State Apex Fisheries Co-operative Federation Limited (TAFCOFED) and other private diesel bunks already approved by the government subject to the following conditions:- (i) Sales tax shall be exempted on sale of High Speed Diesel Oil and exceeding 10,000 litres per mechanised boat for the year period in case of 5,000 mechanised boats operating for marine fishing in the state (with maximum limit of 50,000 kilo litres for the whole year). (ii) Sales tax shall be exempted on sale of High Speed diesel oil not exceeding 30,000 litres per motorised traditional boated operating diesel per year in case of 15,200 motorised traditional boats in the state (with maximum limit of 45,000 kilo litres for the whole year). 4) Considering the welfare of the fishermen the number of diesel bunks will be increased whenever necessary. 5) This order is issued with the concurrence of Finance department vide its U.O.No.3323/FS/P/2004, dated 26.10.2004." 13. Based on the G.O.Ms.No.130 Animal Husbandry & Fisheries (FS-1) Department dated 29.10.2004 and G.O.Ms.No.170 Commercial Taxes (B2), dated 29.10.2004 and in order to give the fishermen https://hcservices.ecourts.gov.in/hcservices/ benefits as per the Government Order, the Director of Fisheries issued the Express Memo dated 5.11.2004 in Rc.No.51995/JJ4/04-1 which reads as follows:- "EXPRESS MEMO Sub: Fisheries – Exemption from payment of Sales Tax on the sale of diesel oil used by fishermen - orders of the government – regarding. Ref: 1. G.O.Ms.No.170 Commercial tax (BL) Department dated 29.10.2004. 2.G.O.Ms.No.130 Animal Husbandry and fisheries Department, Chennai-9 dated 29.10.2004. ----- The government in the above G.O. had issued orders exempting from payment of Sales Tax on the sale of diesel oil used by the fishermen for fishing. The government has also fixed a maximum ceiling of 50,000 kilo litres for 5,000 mechanised fishing boats and 45,600 kilo litres for 15,200 motorised country boats fitted with diesel engines for the entire state for a year. The copy of the G.O. is enclosed. The government in the G.O. 2nd cited has fixed a ceiling of 10,000 litres for a mechanised fishing boat and 3,000 litres for a traditional fishing craft fitted with diesel engines per year (copy enclosed). This should be followed scrupulously by Departmental Officers. The Joint Director of Fisheries (Regional) Chennai, Tuticorin, Nagapattinam and Deputy Director of Fisheries (Regional) Madurai and Trichy and the Assistant Director of Fisheries concerned will be implementing the scheme. The following guidelines are issued. 1. Mechanised fishing boat and country boat (OBM/KOE) to get diesel from the authorised diesel outlet. A copy of the list of https://hcservices.ecourts.gov.in/hcservices/ eligible conditions is enclosed. 2. The Assistant Director of fisheries concerned is to furnish the eligible quantity of diesel to be drawn by the Mechanised fishing boats/country crafts fitted with OBM/BE diesel engines to the authorized diesel bunk to draw diesel. 3. The Departmental officers should watch the utilization of the diesel drawn and confirm that it has been used for fishing purposes only. 4. The Assistant Director of Fisheries is to get details of the diesel supplied from the bunk drawn by the Boat/fishermen and check whether diesel drawn as per the indent issued by the Assistant Director of Fisheries concerned. 5. The Assistant Director of Fisheries should work out the diesel requirement for the purpose of Sales Tax exemption to be given. 6. The Assistant Director of Fisheries concerned is to workout the details of sales tax exempted diesel required to the authorized bunk every month. 7. The Assistant Director of Fisheries is to furnish indent for the sales tax exempted diesel to the Director of Fisheries every month. 8. The Departmental officers should prevent any misuse of diesel by the users and suppliers. 9. The Departmental officers should maintain proper records for all transactions and watch the actual use of diesel by the mechanised fishing boat/country crafts fitted with diesel engines. The Joint Director of Fisheries/Deputy Director of Fisheries and Assistant Director of Fisheries concerned are requested to https://hcservices.ecourts.gov.in/hcservices/ strictly follow the modalities of the scheme which is enclosed." (emphasis supplied) 14. In the light of the above stated G.Os. and Express Memo, the learned senior counsel Mr.M.Venkatachalapay, appearing for the petitioner in W.P.No.16993 of 2007 submitted as follows:- (i) G.O.Ms.No.170 dated 29.10.2004 provides for exemption in respect of tax payable on sale of HP Diesel Oil by the Public Sector Undertaking Oil Companies to the Director of Fisheries, for distribution to the fishermen subject to certain conditions. Condition No.(a) relates to monthly schedule of indent for the fishermen to be given by the Director of Fisheries to the Oil Companies. Condition No.(b) relates to supply of High Speed Diesel to the vendors, viz., Tamil Nadu Fisheries Development Corporation (TNFDC) and the Tamil Nadu State Fishermen Co-operative Federation (TAFCOFED) and other Private Diesel Bunks authorised by the Director of Fisheries. Among the above three categories, TNFDC and TAFCOFED are identified government organisations. As far as the private diesel bunks are concerned, the Director of Fisheries has identified the various private diesel bunks and are authorised by the Director of Fisheries to take and supply sales tax exempt high speed diesel oil to fishermen. One such proceeding is the authorisation issued to the petitioner in W.P.No.24500 of 2008. The name of the petitioner has been shown in proceedings Na.Ka.No.55416/J4/2005 dated 11.6.2007 as authorised dealer. In the proceedings of the Director of Fisheries, it has been specifically stated that the petitioner in W.P.No.24500 of 2008, viz., M/s.Samatti Fuel Centre is eligible along with four others for the supply of sales tax exempt high speed diesel oil. As far as the petitioner M/s.Govindammal Diesel Centre is concerned, a specific G.O.Ms.No.184 Animal Husbandry and Fisheries (FS.V) Department dated 5.8.1994 has been issued duly authorising them as dealer outlet for supply of sales tax exempt diesel oil to fishermen. Petitioners in W.P.Nos.16993 and 16994 of 2007 are existing vendors and are authorised by the Director of Fisheries for supply of diesel free of sales tax for fishermen and that is not in dispute. It, therefore, follows that as per the condition mentioned in G.O.Ms.No.170 dated 29.10.2004 and the Express Memo issued, the Director of Fisheries should authorise the Public Sector Undertaking Oil Companies to supply Diesel to fishermen through diesel bunks run by the three categories mentioned therein. All the petitioners are duly authorised and are eligible for supply and sale of sales tax exempt diesel to fishermen. The condition No.(c) of the G.O.Ms.No.170 dated 29.10.2004 gives the indication as to https://hcservices.ecourts.gov.in/hcservices/ how the unutilised quantity of diesel specified for the month should be released subject to the overall limit for the year applicable for each category of fishermen. It, therefore, follows that when fishermen having mechanized boats and fishermen having country boats fitted with diesel engines approach the diesel vendors, who are authorised to distribute the sales tax exempt diesel oil, they are bound to supply and for which they are entitled to place the indent and the Director of Fisheries cannot discriminate between one or the other category in allotment. (ii) In this case, the arbitrariness in allotment of diesel is evident as could be seen in respect of Indent No.15 dated 8.9.2007 (Ref.No.15307/J4/2007). In the indent, the overall sales tax exempted diesel for the month of September, 2007 shows that the TNFDC Petrol Bunk at Akkaraipettai has been given 716 kilo litres for the month of August 2007; whereas M/s.Govindammal Diesel Centre, the petitioner in W.P.No.16994 of 2007 which also situates in the very same area has been given 36 kilo litres only. In the same manner, the TNFDC Diesel bunk at Mallipattinam was given 102 kilo litres in the month of August 2007; whereas M/s.Banu Filling Station of the same area, the petitioner in W.P.No.16993 of 2007, has been given 36 kilo litres only. The TNFDC Diesel Bunk at Mandapam, Ramanad was granted 756 kilo litres for the month of August, 2007; whereas M/s.Sammati Fuel Centre, the petitioner in W.P.No.24500 of 2008 situated at Ramnad was granted 36 kilo litres. The discrepancy in the allotment is very large and glaring. Therefore, the Director of Fisheries should be directed to act fairly and in accordance with G.O. to all authorised dealers in so far as allotment of sales tax exempt diesel oil is concerned. (iii) So long as the petitioners supplied diesel to the fishermen in the category mentioned in G.O.Ms.No.170 dated 29.10.2004 and G.O.Ms.No.130 dated 29.10.2004, they are entitled to seek supply of sales tax exempt diesel subject to the annual limit prescribed. The discrimination of the kind adopted by the Department should be avoided. (iv)The object of the Government Order is to provide tax free diesel oil to fishermen for the two categories mentioned therein. There is no clause in the G.O.Ms.No.170 dated 29.10.2004 which discriminates between the authorised vendors, viz., government owned diesel outlets and the individual authorised private diesel outlets. Therefore, the petitioner is entitled to be treated equally and without discrimination and the relief sought for should be granted. https://hcservices.ecourts.gov.in/hcservices/ 15. Thiru P.R.Raman, learned counsel appearing for the petitioner in W.P.No.24500 of 2008 referred to the Express Memo dated 5.11.2004 and stated that the Director