Case Law Details
Sales Tax Bar Association Vs Union of India (Delhi High Court)
Delhi High Court directed to commence construction of Chamber Block of Sales Tax Bar Association being delayed for the last more than 15 years.
Facts- The present is an unfortunate case of the building of chamber block near the Department of Trade and Taxes, Vyapar Bhawan, I.P Estate, New Delhi (“Chamber block”) for the Sales Tax Bar Association being delayed for the last more than 15 years.
Conclusion- This Court is unable to comprehend as to why there is a delay of more than 11 years even in commencing the construction. The Authorities within the Delhi Government have rejected the plan. In a matter of this nature, there needs to be better coordination as the Chamber block construction is in the larger interest of the legal community.
If there are any corrections or there are any changes to be made in the building plan, the same shall be informed to the PWD who shall carry out the said corrections. The Chief Engineer PWD shall be responsible to get the plan approved by 15th July 2023.
The status report shall be placed on record along with the approvals for the plan and the timeline for commencing and concluding the construction of the chamber block.
The meeting shall be convened by the Commissioner VAT, Department of Trade and Taxes in an appropriate venue and the coordination shall also be done by the said Commissioner. The two representatives of the Sales Tax and Bar Association shall also join the meeting.
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
1. This hearing has been done through hybrid mode.
CM APPL. 29207/2023 (for exemption)
2. Allowed, subject to all just exceptions. Application is disposed of.
W.P.(C)-7528/2023 & CM APPL. 29208/2023 (for interim stay/direction)
3. The present is an unfortunate case of the building of chamber block near the Department of Trade and Taxes, Vyapar Bhawan, I.P Estate, New Delhi (hereinafter “Chamber block”) for the Sales Tax Bar Association being delayed for the last more than 15 years.
4. The issue dates back to 4th September, 2006 when in a writ petition being WP(C) 14052/ 2006 titled ‘Sales tax Bar Association (Regd.) v. Government of NCT of Delhi & Ors’, filed by the Sales Tax Bar Association, a direction was passed by the ld. Division Bench vide order dated 12th January 2011 that the State Government, i.e. GNCTD shall construct adequate chambers in terms of policy decision by end of February, 2012. For the sake of ready reference, the said order reproduced below:-
“The present Public Interest Litigation was filed by Sales Tax Bar Association seeking the relief that the respondent should be commended to construct chambers for members of the Sales Tax Bar Association. Though a number of reliefs have been made to in the prayer clause, yet we are not inclined to refer to the same.
2. Be it noted, though this case has a chequered history, yet Ms. Zubeda Begum, learned counsel for the State has filed an office note dated 28 December 2010. We proceed to reproduce the same:-
“Reference proposal at page 69/N received from Trade & Taxes Department regarding C/o Annexe Building for Trade & Taxes department at an estimated of Rs.62.43 Crores. On examined the file/proposal it has been observed that Department has not submitted
the relevant documents in original pertaining to above said proposal. Moreover, Department has also not submitted the relevant certificate from Chief Engineer, duly counter-signed by competent authority. If agreed, we may refer the proposal back to the Administration Department with the request to resubmit the proposal with original documents viz proposal in part A & B, History Sheet, Abstract of cost, EFC memo and requisite Certificate of Chief Engineer duly counter-signed by the competent authority to facilitate further processing of the case. It is worthwhile to mention here that after completion of CWG Projects, PWD may be in a position to undertake the works related to Govt. Buildings. If this can be arranged it would save the cost of 5% of construction which is to be paid to other Agencies in term of PMC/DC. Therefore, possibility may be explored in consultation with Pr. Secy. P WD/ENC. However, if the said possibility of roping in PWD does not materialize, Deptt. Should enter into a contract with DSIIDC to take up the work on the following terms & conditions.
1) Work shall be awarded to the Construction Agency after completion of CODAL FORMALITIES as per the provisions of CPWD Manual, GFRS and other relevant rules, instructions, guidelines etc.
2) Govt. of NCT of Delhi approves the estimates at DSR 2007 and Cost Index items @ 9%, DC/PMC including consultancies @ 5% (when project is assigned to any Agency other than PWD/I&FC) and contingencies and labour cess @ 1% each for Civil/Electric Works and an undertaking from the Agency that it is willing to work on these parameters of cost estimation.
3) Works shall be completed within the given time-frame and within the sanctioned cost and as per CPWD Manual.
4) The Administrative Deptt. and/or Construction Agency must not change the scope of work on their own. It shall be brought before the EFC for approval if there is any such change perceived subsequently.
5) Deptt./Construction Agency may identify the probable impediments in the execution of the projects well in advance and may project contingent measures/plan as identified to deal with them, so as to ensure the timely completion of the projects.
6) Work completion certificate and copy of the 3rd party Quality Control Certificate may be furnished to Admn. Deptt. & FD on completion of the work.”
7) The Construction Agency will submit the final bill to Admn. Deptt. showing utilization of funds, completion of project and settlement of advance/deposit money on the completion of the Work/Project.”
3. On a query being made, Ms. Zubeda Begum, learned counsel for the State has fairly stated that the Government of National Capital Territory of Delhi has taken a policy decision to construct the chambers for members of the Sales Tax Bar Association but the agency has to be chosen regard being had to the cost effect.
4. In view of the aforesaid submission, we do not intend to keep the writ petition pending and direct that the State Government shall construct adequate chambers for members of the Sales Tax Bar Association by end of February, 2012 as per their policy decision. The allotment of the chambers shall be made in consultation with the High Court.
5. The writ petition is accordingly disposed of. There shall be no orders as to costs.”
5. Though the responsibility for construction vests in the Public Works Department (hereinafter “PWD”), due to the multiple authorities who were involved in the process of finalisation of the building plans, not even a brick has been laid, qua the construction of the Chamber block.
6. The case of the Petitioner is that the MCD had originally sanctioned the building plans. All the authorities had given their no objection on the earlier plan. However, in 2019 the FAR has been increased from 200% to 3 00%. However, when the FAR was increased, the plan had to be put up before the various authorities again including the Delhi Fire Service, AAI, ASI, Delhi Urban Arts Commission etc. However, it is submitted that, recently, the Chief Inspector of Factories and the Delhi Fire Service have rejected the building plan.
7. On the oral prayer of the Petitioner, the Airport Authority of India is impleaded as Respondent No. 10. Let an amended memo of parties be filed within one week. Ms. Nakra, ld. Counsel accepts notice on behalf of the Airport Authority of India.
8. It is not even disputed before this Court by Mr. Satyakam, ld. ASC that the PWD has to construct the Chamber block. The land is already allotted for the purpose of the Chamber block construction which is land bearing 2180.05 Sq. yards adjoining Vyapar Bhawan at Indraprastha Estate by the L&DO.
9. Since the land has already been identified, this Court is unable to comprehend as to why there is a delay of more than 11 years even in commencing the construction. The Authorities within the Delhi Government have rejected the plan. In a matter of this nature, there needs to be better coordination as the Chamber block construction is in the larger interest of the legal community.
10. Under these circumstances, it is made clear that no further delay would be condoned. The Authorities concerned i.e.: –
(i) Commissioner, VAT, Department of Trade and Taxes,
(ii) Chief Engineer PWD,
(iii) Director, Land and Building Department,
(iv) Director, Industrial Safety and Health,
(v) Director, Delhi Fire Service,
(vi) Senior official nominated by the Vice Chairman, DDA,
(vii) Commissioner, MCD,
(viii) Airport Authority of India and
(ix) any other relevant authority
shall all hold a joint meeting by 10th June, 2023.
11. If there are any corrections or there are any changes to be made in the building plan, the same shall be informed to the PWD who shall carry out the said corrections. The Chief Engineer PWD shall be responsible to get the plan approved by 15th July, 2023.
12. The status report shall be placed on record along with the approvals for the plan and the timeline for commencing and concluding of the construction of the chamber block.
13. The meeting shall be convened by the Commissioner VAT, Department of Trade and Taxes in an appropriate venue and the coordination shall also be done by the said Commissioner. The two representatives of the Sales Tax and Bar Association shall also join the meeting. Their contact details are mentioned below:-
i) Mr. H.C. Bhatia, Advocate (M: 9810082677)
ii) Mr. Suresh Aggarwal, Advocate (M: 9810197362).
14. On behalf of the DDA, it is submitted that the only issue that it is concerned with is the change in land use which has already been granted. Accordingly, let a senior official nominated by the Vice Chairman of the DDA be present in the meeting.
15. Mr. Satyakam, ld. ASC would inform the Commissioner of VAT, Department of Trade and Taxes who shall comply with the above order and also coordinate with the rest of the Authorities.
16. List on 10th August, 2023 on top of board.
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