(1.) THE petitioner a voluntary organization popularly referred to as NGO, has prayed for a direction to respondent no.1 Collector Surendranagar to issue a certificate of distribution of medicine for earthquake victims which certificate the petitioner requires for the purpose of claiming customs duty exemption provided specifically for said purpose.
(2.) IT is the case of the petitioner that the petitioner received certain life saving medicines from a foreign donor. Such medicines were unloaded at Mumbai port. The petitioner in turn supplied a part of it to the Collector, Surendranagar for use and distribution amongst earthquake victims. Majority of such consignment was distributed in the District of Ahmedabad and Jamnagar. IT is the case of the petitioner that other districts had issued necessary certificate however, Collector Surendranagar did not grant such certificate, instead had issued certificate dated 27.3.2002 in which it is stated as under :
(3.) HAVING thus heard learned advocates for the parties, from the petition as it was originally filed, I do not find any specific averments about when the medicine or other materials were supplied to the District Collector, Surendranagar. There is no averment worth the name as to during which period such supplies were handed over to the Collector or his officer. The petition did not in its original form disclose who had handed over such materials on behalf of the petitioner. Admittedly, there is no documentary evidence or record of such material having been handed by the petitioner to the District Collector, Surendranagar or his representative. Through affidavit dated 31.1.2003 and another additional affidavit dated 30.1.2003, the respondents have denied that any such material was received from the petitioner. In particular, in affidavit dated 31.1.2003 filed on behalf of respondent no.1 it is stated as under :