TVL.NOKIA SOLUTIONS AND NETWORKS INDIA PRIVATE LIMITED Vs. THE COMMISSIONER OF COMMERCIAL TAXES,EZHILAGAM

JUDGEMENT

(1.) The instant writ appeal arises from the order, dated 05.12.2006 made in W.P.No.18133 of 2001.

(2.) The facts in nutshell, leading to the filing of the intra court appeal are that the appellant / petitioner, being a public limited company has established and is administering a Hospital in the city of Trichy; that the petitioner decided to acquire certain sophisticated machines for the Hospital; that the petitioner wanted to avail benefit of Notification No.64/88, dated 01.03.1988 introduced by the Union of India, in exercise of the powers under Section 25 (1) of Customs Act, 1962 and the petitioner sought certificate for exemption of duty under the aforesaid Notification and Customs Duty Exemption Certificate was accordingly, issued after the State Government gave its recommendation. The machines were installed and the authorities issued a certificate of installation, evidencing the installation of the aforesaid machines. Meanwhile, due to financial constraints, there was change of management with new set of promoters. The new management could not trace various records contemplated under the Notification for the years 1989 to 1994. This prompted the petitioner to approach the authorities for the issuance of the installation certificate. The Joint Directorate of Health Services, who is the District Medical Officer, inspected the hospital and issued a installation certificate on 06.03.1997 in respect of all the 23 machines.

(3.) One of the conditions to be complied with by the Hospital to claim relief under Notification 64/88 relates to the providing of medical, surgical or diagnostic treatment not only without any distinction of caste, creed, race, religion or language, but also free on average to at least 40% of their outdoor patients and free to all indoor patients, belonging to families with an income of less than Rs.500/- per month and for keeping for this purpose, 10% of the hospital beds reserved for such patients. The petitioner had complied with these conditions, to the maximum possible extent and also took several steps to keep the general public about the availability of free service to the needy, in terms of the notification, through various Non-Governmental organizations.