RAJPIPLA SOCIAL SERVICE SOCIETY Vs. COLLECTOR

JUDGEMENT

(1.) PETITIONER - Rajpipla Social Service Society - challenges in this petition under Article 226 of the Constitution of India, the order of respondent No. 1 Collector dated 3rd September 2012 in the following factual background. The petitioner herein purchased two vehicles for providing free legal aid and counselling to the victims of the earthquake in the district of Kutch. Notification No. 2 of 2001 of the Central Excise dated 27.2.2001 exempted all goods falling under First and Second Schedule to the Central Excise Tariff Act, 1985 donated or purchased out of cash donation for the relief and rehabilitation of the people affected by the earthquake in the State of Gujarat from the whole of the duty of excise leviable thereon.

(2.) IT would be relevant, at this stage, to reproduce the entire notification:

(3.) A certificate had been issued by the Director, Voluntary Agencies, State of Gujarat, to the petitioner certifying to be an approved agency for carrying out relief activities for the victims of the earthquake in July 2001. Mamlatdar, Bhuj, also certified that the petitioner provided free legal aid and counselling to the victims of earthquake. However, the request made to respondent No. 1 Collector vide communication dated 11th September 2001 for issuing a certificate in respect of these two vehicles to avail exemption from payment of excise duty was refused by communication dated 25th September 2001 on the ground that free legal aid and counselling to the earthquake victims could not be said to be a work of rehabilitation and reconstruction.