INTERNATIONAL COMMISSION ON IRRIGATION Vs. UNION OF INDIA

JUDGEMENT

(1.) INTERNATIONAL Commission for Irrigation and Drainage (the petitioner, for short) is a society registered under the Societies Registration Act, 1860 with the aim and mission to stimulate and promote the development of arts, sciences and techniques of engineering, agriculture, economics, ecology and social science in managing water and land resources for irrigation, drainage, flood control and river training applications, including research and development and capacity building, adoption of comprehensive approaches and day to day techniques for sustainable agriculture in the world. The main objectives of the petitioner society are as under:-

(2.) THE petitioner has membership network of 106 countries and in each country there is a national committee. At the headquarter there is an International Executive Council (IEC for short) which is the highest administrative and policy making body which meets every year in a member country. Since June, 1950, the petitioner's headquarter called Central Office are located at New Delhi. It is stated that on an average 64 countries are active and make regular payment of annual subscription fee which is calculated on the basis of area irrigated annually and protected by drainage and flood control works in the country and country's annual subscription to the United Nations as percentage of its total expenditure. Members of the petitioner society are kept abreast of the latest techniques in the field of irrigation, drainage, environmental impacts, flood management etc. through petitioner's publications and conferences. THE petitioner holds International Congress once every three years and one regional conference in one of the regions. THE petitioner appoints general reporters, experts etc. on voluntary basis who prepare summary reports and write technical papers. Several workshops, sessions, symposia and seminars are held. THE petitioner, it is stated, brings out highly informative and special publications.

(3.) THE aforesaid proviso was introduced from assessment year 2009-10 w.e.f. 1.4.2009. Relying upon the said proviso, the application has been rejected for the following reasons:-