M C MEHTA Vs. UNION OF INDIA

JUDGEMENT

(1.) We have perused the report of the Committee constituted to monitor directions given by this Court in the matter of environmental impact on Taj Mahal due to the "Concert Yanni". The said report of the Committee contains the following conclusions and recommendations:

(2.) We accept the said recommendation of the Committee. An affidavit of Shri Anand Prakash Upadhyay, Under-Secretary, Department of Tourism, Government of U.P. dated 23-2-1998 has been filed. According to the said affidavit the State Government has received a sum of Rs 3,60,00,000 by way of total sale of tickets and Rs 2,25,00,000 by way of sponsorship in that Concert. As against the said income, the expenditure was of Rs 2,00,00,150 by way of entertainment tax, Rs 1,45,47,127 towards the income tax and Rs 11,43,751 towards other expenses. We are of the view that the State Government should have granted exemption from entertainment tax keeping in view the object of the Concert. The learned counsel for the State of U.P. states that the State Government would consider the matter relating to grant of exemption from entertainment tax. The matter of exemption from income tax also needs to be considered by the Government of India. The State Government shall submit an application before the authority concerned for exemption from income tax and if such application is made, the authority concerned shall give due consideration to the said application for grant of exemption from income tax keeping in view the object and purpose of the Concert because the funds which are collected are for protection and benefit of the monument. As per the affidavit of Shri Anand Prakash Upadhyay, at present a sum of Rs 2,28,08,972 is lying with the State and there is a proposal to create a fund known as "Agra Heritage Fund" for beautification/maintenance of Taj Mahal and for developmental activities to promote tourism in Agra and for this purpose the State Government has framed draft rules known as "Agra Heritage Fund Rules" which make provisions for the purpose of ascertaining the need for spending the amount from this Fund. We are of the view that the Committee which has been constituted should be more broadbased. The learned counsel for the State as well as the petitioner shall suggest the names of persons who could be associated in the Committee. The learned counsel pray for four weeks' time to suggest the names as well as to report about the action taken with regard to the exemption from entertainment tax and income tax. Time prayed for is allowed.

(3.) In the affidavit of Shri Anand Prakash Upadhyay it is stated that the Nagar Nigam, Agra has already deposited the amount for construction of railway level-crossing and as regards independent feeder line for supply of electricity to the Ambient Air Quality Monitoring Station, in a meeting of the Special Cell held on 19-2-1998, the representative of U.P. State Electricity Board has informed the members of the Committee that in compliance of the orders dated 10-1-1998 and 20-1-1998, U.P. State Electricity Board has already started work of independent feeder line and as per the directions of this Court in order dated 10-1-1998 the expenses for this feeder line will be shared in the ratio of 50% by the State Government and 50% by the Union of India and that the State Government is agreeable to spend 50% of the cost of this independent feeder line and has decided to pay the cost of independent feeder line. The Central Government is directed to pay its share of 50% of the cost of feeder line within two months. As regards the construction of Ambient Air Monitoring Station, in the affidavit of Shri Upadhyay it is submitted that the Archaeological Survey of India is a wing of Government of India and being a part of Government of India, the Archaeological Survey of India can move for realisation of funds to Government of India out of the separate fund created by Government of India in pursuance of the order passed by this Court for development and maintenance of the Taj Mahal and adjoining areas. We are of the view that the cost of setting up of the Ambient Air Monitoring Station be shared equally by the Government of India and the Government of U.P. It is further directed that both the Governments shall constitute a Joint Committee, which would also include a member of the Central Pollution Control Board for ascertaining the cost of construction of the Ambient Air Monitoring Station at the Taj Mahal and shall supervise the setting up and the maintenance of the said station. The process for construction of the station shall start within the period of three months.