Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Administrative law: |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
Headnote | Administrative law: Promissory estoppel - By way of government order dated 11.7.1986, exemption from building tax granted if hotels set up in the State of Kerala - Pursuant to government order, s.3A added to the Kerala Building Tax Act, 1975 granting exemption from payment of building tax - Pursuant thereto, appellant constructed hotel building -. However, on 6.2.1997, concession promised by way of government order denied ·to the ·appellant stating that as s.3A had been omitted w.ef 1.3.1993, the power ro grant exemption had· itself gone; that no exemption notification was issued u/s. 3A when it was in· existence in the statute book; and that mere promise to amend the law does not hold out a promise of exemption - Held:. s.3A was enacted by the Kerala legislature by suitably amending the Kerala Buildings Tax Act, 1975 on 6.11.1990 - The said provision continued on the statute book and was deleted only w.e.f 1.3.1993 - This shows that from 6.11.1990 to 1.-3.1993. the power to grant exemption from building tax was statutorily conferred by s.3A on the Government - s.3A was introduced in order to fulfill one of the promises contained in the GO. dated 11. 7.1986 - Appellants, having relied on the said G 0., had,, in fact, constructed a hotel building by 1991 - Therefore, non- issuance of a notification u/s. 3A was an arbitrary act of the Government which must be remedied by application of the doctrine of promissory estoppel - The ministerial act of non-issue of the notification cannot possibly stand in the way of the appellants getting relief under the said doctrine for it would be unconscionable on the part of the Government to get away without fulfilling its promise -Admittedly, no other consideration of overwhelming public interest existed in order that the Government be justified in resting from its promise - The relief that inust therefore be moulded on the facts of the present case is that for the period that s.3A was in force, no building tax was payable by the appllants - However, for the period post 1. 3.1993, no statutory provision for the grant of exemption being available, no relief can be given to the appellants as the doctrine of promissory estoppel must yield when it is found that it ' would be contrary to statute to grant such relief - Kerala.Buildirig Tax Act, 1975 - s.3A. |
Judge | Hon'ble Mr. Justice R.F. Nariman |
Neutral Citation | 2016 INSC 405 |
Petitioner | M/s Manuelsons Hotels Private Limited |
Respondent | State Of Kerala & Others |
SCR | [2016] 3 S.C.R. 718 |
Judgement Date | 2016-05-11 |
Case Number | 2480 |
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