Heard both sides.

https://www.mhc.tn.gov.in/judis

2. The Petitioner is the State Bank of India represented by its Branch Manager at their Zonal Office, Trichirappalli. Aggrieved by the common award passed by the First Respondent Central Government Industrial Tribunal (CGIT) at Chennai made in I.D.No.22 to 25 of 2007 dt. 27.7.2010 these writ petitions were filed by them.

3. The 1st Respondent CGIT by its Common Award granted the following relief to the 2nd Respondent workmen in all the WPs:-

“In the result all the petitioners in ID 22/2007, 23/2007, 24/2007 and ID 25/2007 are entitled to be reinstated into service forthwith with continuity of service and all attendant benefits but they are not entitled to back-wages for the whole period during which they remained out of employment of Respondent. After reinstatement into service the Management may start a process for the regularization of the workmen if and in accordance with the rules in vogue they are entitled to the same.”

[Judgment of the Court was made by M.SUNDAR, J.,] Captioned intra-Court appeal i.e., 'Original Side Appeal' {hereinafter 'OSA' for the sake of brevity} is under Section 37 of 'The Arbitration and Conciliation Act, 1996 (Act No.26 of 1996)' [hereinafter 'A and C Act' for the sake of convenience and clarity].

2. Short facts (shorn of particulars not imperative for appreciating this order) are that the appellant before this 'Commercial Appellate Division' {'CAD' for the sake of brevity} is engaged in the business of manufacturing, producing and distributing Sugar and its by-products; that the appellant shall hereinafter be referred to as 'SBSL' denoting 'Sree Basaveshwar Sugars Limited'; that the respondent before this CAD is a company which is https://www.mhc.tn.gov.in/judis engaged in the business of designing, manufacturing and supplying / selling plant, machinery and equipment required for sugar plants; that the respondent before CAD shall hereinafter be referred to as 'UIEPL' denoting 'Uttam Industrial Engineering Private Limited'; that short facts / abbreviations are deployed for the sake of brevity and convenience; that fulcrum or in other words nucleus of lis between the parties is a 'contract dated 05.05.2011' {hereinafter 'said contract' for the sake of brevity}; that vide said contract, UIEPL {to be noted, 'UIEPL' shall be referred to as 'contractor' also for the sake of brevity and convenience} was to design and supply Sugar Mill House Equipments for sugar factory of SBSL {to be noted, 'SBSL' shall be referred to as 'employer' also for the sake of brevity and convenience}; that under the said contract, contractor was to supply employer in Karnataka all material and equipments so as to enable erection and commissioning of Mill House equipments including Cane Handling on or before April 2012; that said contract broadly had three aspects included in it namely, (i) Commercial Terms and Condition for supply at site, (ii) Technical Terms and Conditions and (iii) Data Sheet and Annexure; that under the said contract, contractor UIEPL supplied the sugar house https://www.mhc.tn.gov.in/judis equipments till May 2012; that thereafter, said contract ran into rough weather as according to the contractor, employer did not make payments though clause 1.14.6 of the said contract stipulates that employer has to pay as per invoice without making deductions unless the details of such claims have already been communicated to the contractor; that according to the contractor, as per clause 1.14.1(d) of said contract, money should have been settled within 15 days; that this Court is on a legal drill under Section 37 of A and C Act and therefore it is really not necessary to delve into numbers in terms of claims with specificity and exactitude; that it will suffice to say that employer in and by a notice dated 12.02.2012 terminated the said contract; that this lead to eruption of arbitrable disputes and constitution of a three member 'Arbitral Tribunal' {'AT' for the sake of brevity}; that before AT, UIEPL contractor was claimant and SBSL employer was respondent; that contractor as claimant made a claim for a sum of a little over Rs.4.43 Crores stating that the same are monies due from employer SBSL for supply of machinery and equipments supplied during the period of 23.12.2011 to 15.03.2018 under said contract; that this amount of a little over Rs.4.43 Crores (Rs.4,43,56,687/- to be precise) was claimed with interest at 14% per https://www.mhc.tn.gov.in/judis annum; that employer SBSL as respondent before AT resisted the claim and also made a counter claim for Rs.5 Crores saying that the same is towards damages said to have been suffered by SBSL for breach of terms of said contract; that this damages of Rs.5 Crores was claimed by employer SBSL with 18% interest per annum; that AT, after full contest, made an 'award dated 03.08.2019' {hereinafter 'impugned award' for the sake of brevity} inter alia returning a verdict in favour of claimant / contractor / UIEPL in a sum of Rs.4,43,56,687/- together with 12% interest per annum besides costs of Rs.6 Lakhs; that as regards the counter claim of employer SBSL i.e., counter claim of Rs.5 Crores, the entire counter claim was dismissed as a case of no evidence {no pleadings with specificity too}; that the employer SBSL assailed the impugned award under Section 34 of A and C Act vide O.P.No.39 of 2020 and Section 34 Court in and by an 'order dated 30.06.2021' {hereinafter 'impugned order' for the sake of brevity} dismissed the Section 34 petition; that against the impugned order of Section 34 Court, captioned OSA has been filed by SBSL employer; that the captioned appeal was heard out in full;

RESERVED ON : 11th NOVEMBER 2024 PRONOUNCED ON: 12th NOVEMBER 2024 _______________________ Judgment (Per Advait M. Sethna, J.)

1. Rule, made returnable forthwith. Respondents waive service. By consent of the parties, the petition is heard finally.

NOVEMBER 12, 2024 18-WP(L)-17982-2024(J).DOCX

2. This petition is filed under Article 226 of the Constitution of India. Briefly, the petition challenges an order dated 30 th March 2024 passed by respondent No.1 ("impugned order" for short). By the said order, the application filed by the petitioner dated 9 th November 2022 seeking waiver of interest charged under Section 234C of the Income Tax Act, 1961 ("Income Tax Act" for short) for the Assessment Year 2021-22 ("A. Y. Year 2021-22" for short) stood rejected. The reliefs/prayers in the petition are set out at pages 52 to 54 in para 12 thereof. The substantive relief/prayer is to quash and set aside the impugned order passed by respondent No.1 and to grant waiver of interest for an amount of Rs.3,88,59,353/- charged under Section 234C of the Income Tax Act. Such is the limited issue for consideration before us.

08-11-2024

1. The petitioner-unit through its proprietor by the medium of present writ petition filed under Article 226 of the Constitution of India has challenged order no. 187 JK PCC of 2024 dated 15th October, 2024, whereby respondent no. 5 has directed to close down the stone crusher of the petitioner-unit under the name and style of M/s Goodluck Stone Crusher, Lasjan Chadoora B.K. Pora, District Budgam. In terms of the said order, respondent no. 5, has also directed the other respondents to take further action against the unit of the petitioner as mentioned in the impugned order.

2. Learned counsel for the petitioner, at the outset, places reliance on an order dated 13th July, 2024 passed by a Coordinate Bench of this Court in an identical matter being WP(C) No. 1418/2024 and submits that the case of the petitioner is identical to the aforesaid case and accordingly prayed that the same order be passed in the present writ petition as well with a view to maintain parity.

11.11.2024 Ms. Rasheeda Shaheen, Advocate was appearing on behalf of the contesting respondents No. 1 to 3. Learned counsel submits that the respondent No. 2-Showkat Ali Para has expired and is now representing the respondent No. 1 & 3.

Let requisite application along with death certificate for bringing on record the legal representatives of the respondent No.2-Showkat Ali Para be submitted by the legal representatives of the respondent No. 2 for the purpose of contesting the case of the petitioners.

In the meantime, an application CM 733/2024 has come to be preferred on behalf of the respondent No. 1 & 3 with respondent No. 2 being no more, as such, cannot be referred for the purpose of being an applicant seeking release of the awarded amount as awarded by the Assistant Labour Commissioner under Minimum Wages Act, 1948.

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