Merchant Navy Officers And Ladies Association (MNOLA) Vs Union of India & Ors. (Supreme Court of India)
Summary: The Supreme Court considered a writ petition filed by Merchant Navy Officers and Ladies Association (MNOLA) seeking quashing of CBDT Circular No.11 of 2020 dated 08.05.2020 and a consequential direction to frame a Compassionate Tax Policy granting at least sixty days’ exemption to Indian seafarers who stayed in India for more than 182 days in a financial year during the COVID-19 pandemic. The Court noted that the issue had already been raised by the petitioner through representations placed on record as Annexures P-2 and P-3.
Without expressing any opinion on the merits of the claim, the Supreme Court disposed of the writ petition with a direction to the respondents to consider the petitioner’s representations sympathetically, particularly in light of Gaurav Baid vs. Union of India, (2021) SCC OnLine SC 3192; Arjun Panditrao Khotkar vs. Kailash Kushanrao Gorantyal, (2020) 7 SCC 1; Gujarat Assembly Election Case, (2002) 8 SCC 237; Union of India vs. Azadi Bachao Andolan, (2004) 10 SCC 1; and Shri Bhagwati Steel Rolling Mills vs. Commissioner of Central Excise, (2016) 3 SCC 643. The Court stated that it would be appreciated if an appropriate decision was taken within four weeks. The writ petition and all pending applications were accordingly disposed of. :contentReference[oaicite:1]{index=1}
Cases Discussed
- Gaurav Baid vs. Union of India, (2021) SCC OnLine SC 3192 — specifically directed to be considered while deciding the petitioner’s representations.
- Arjun Panditrao Khotkar vs. Kailash Kushanrao Gorantyal, (2020) 7 SCC 1 — specifically directed to be considered while deciding the representations.
- Gujarat Assembly Election Case, (2002) 8 SCC 237 — specifically directed to be considered while deciding the representations.
- Union of India vs. Azadi Bachao Andolan, (2004) 10 SCC 1 — specifically directed to be considered while deciding the representations.
- Shri Bhagwati Steel Rolling Mills vs. Commissioner of Central Excise, (2016) 3 SCC 643 — specifically directed to be considered while deciding the representations.
FULL TEXT OF THE SUPREME COURT JUDGMENT/ORDER
1. The prayer in this petition is for quashing of CBDT Circular No.11 of 2020 dated 08.05.2020 with a consequential direction to frame a Compassionate Tax Policy granting at least sixty days exemption to Indian Seafarers, who stayed more than 182 days in a financial year in India during the COVID-19 pandemic.
2. We find that the issue has been raised by the petitioner in the representations (Annexures P-2 & P-3). We, therefore, without expressing any opinion on merits, dispose of this petition with a direction to the respondents to consider that representation(s) sympathetically and particularly in light of the decisions reported in Gaurav Baid vs. Union of India, (2021) SCC OnLine SC 3192, Arjun Panditrao Khotkar vs. Kailash Kushanrao Gorantyal, (2020) 7 SCC 1, Gujarat Assembly Election Case, (2002) 8 SCC 237, Union of India vs. Azadi Bachao Andolan, (2004) 10 SCC 1 and Shri Bhagwati Steel Rolling Mills vs. Commissioner of Central Excise, (2016) 3 SCC 643.
3. It shall be appreciated if an appropriate decision is taken within four weeks.
4. The Writ Petition is, accordingly, disposed of.
5. All pending applications, if any, also stand disposed of.
