Content Provider | Supreme Court of India |
---|---|
e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | AIRPORTS AUTHORITY OF INDIA ACT 1994 |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Act(s) Referred | Airports Authority of India Act, 1994 (55 of 1994) |
Case(s) Referred | Referred Case 0 Referred Case 1 Referred Case 2 Referred Case 3 Referred Case 4 Referred Case 5 Referred Case 6 Referred Case 7 Referred Case 8 Referred Case 9 Referred Case 10 Referred Case 11 Referred Case 12 Referred Case 13 |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
Headnote | AIRPORTS AUTHORITY OF INDIA ACT, 1994:s.22A read with ss. 12(3)(aa) and 12A - Levy of development fees at airports - Letters dated 9.2.2009 and 27.2.2009 sent by Government of India approving levy of development fees by Delhi International Airport (P) Ltd. (DIAL) and Mumbai International Airport (P) Ltd. (MIAL) from embarking domestic and international passengers - HELD: Since the lessee of an airport cannot be assigned the statutory function of the Airports Authority to establish airports or assist in establishing private airports in lieu of the existing airports at which the development fees is being collected, the lessee cannot under sub-s. (4) of s. 12A have the power of the Airports Authority to levy and collect development fees u/ s. 22A of the 1994 Act - Thus, levy and collection of development fees by DAIL and MIAL as fixed by Central Government in the letters dated 9.2.2009 and 27.2.2009 is ultra virus the 1994 Act and, as such, the said two letters are not save d by s. 6 of the General Clauses Act, 1897 - Interpretation of Statutes - General Clauses Act, 1897 - s. 6. s.22-A (as amended by 2003 Act) - Levy of development fee - Nature of - HELD: Levy of development fee is not charges or any other consideration for services for the facilities provided by the Airports Authority - The levy u/s 22- A though described as fee is really in the nature of cess or a tax for generating revenue for the specific purposes mentioned in clauses (a), (b) and (c) of s.22-A - Article 265 of the Constitution of India is, therefore, attracted which provides that no tax can be levied or collected except by the authority of Jaw - Section 22-A before its amendment by the Amendment Act, 2008 stipulated that the development fees were to be levied on and collected from the embarking passengers "at the rate as may be prescribed" - Therefore, until the rate of development fees was prescribed by the rules, levy and collection thereof was without the authority of Jaw -Constitution of India, 1950 - Article 265.s.22A (as amended by Amendment Act, 2008) and s.13(1) of Airports Economic Regulatory Authority Act, 2008 - Levy and collection of development fee to be determined by Regulatory Authority - HELD: After the amendment of s. 22A with effect from 01.01.2009, the rate of development fees to be levied and collected at the major airports such as Delhi and Mumbai is to be determined by the Regulatory Authority under clause (b} of sub-s. (1) of s. 13 of the 2008 Act and not by the Central Government - The Regulatory Authority has already issued a public notice dated 23.04.2010 permitting DIAL to continue to levy the development fees from embarking domestic and international passengers with effect from 01.03.2009 on an ad hoc basis pending final determination u/s. 13 of the 2008 Act - But no such public notice has been issued by the Regulatory Authority pertaining to levy and collection of development fees by MIAL - Therefore, MIAL could not continue to levy and collect development fees at the major airport at Mumbai and cannot do so in future until the Regulatory Authority passes an appropriate order u/s 22A of the 1994 Act as amended by the Amendment Act, 2008 - Airports Economic Regulatory Authority Act, 2008 - s.13(1).s.22A - Levy and collection of development fee at airports - Appropriation of - It is directed that DIAL and MIAL wilI account to the Airports Authority the development fee collected pursuant to the letters dated 9.2.2009 and 27.2.2009 -Central Government and the Airports Authority will ensure that the amount so collected has been utilized for the purposes mentioned in clause (a) of s.22A - It is further directed that any development fees that may be levied and collected by DIAL and MIAL under the authority of the orders passed by the Airports Economic Regulatory Authority u/s 22A of the 1994 Act as amended by the Amendment Act, 2008 shall be credited to the Airports Authority and will be utilized for the purposes mentioned in clauses (a), (b) or (c) of s. 22A in the manner to be prescribed by the rules which may be made as early as possible. |
Judge | Hon'ble Mr. Justice A.K. Patnaik |
Neutral Citation | 2011 INSC 336 |
Petitioner | Consumer Online Foundation |
Respondent | Union Of India & Ors. |
SCR | [2011] 5 S.C.R. 911 |
Judgement Date | 2011-04-26 |
Case Number | 3611 |
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