Rajasthan State Road Transport Corporation vs. The Union Of INDIA
Held
The Court allowed both the miscellaneous application and the review petition. It found that the words "State Carriage Permit Holder" were inadvertently incorporated into paragraph 5 of the judgment dated July 23, 2019, instead of the correct phrase "Accidental Compensation Surcharge". The Court directed that the judgment be read with this correction, with the words "Accidental Compensation Surcharge" replacing "State Carriage Permit Holder" in paragraph 5. This order was to be treated as an integral part of the original judgment. No specific tax provisions were discussed in this modification order, and the substantive issues of the original writ petition remain as decided in the July 23, 2019 judgment.
Facts
The Rajasthan State Road Transport Corporation (RSRTC) filed a writ petition before the Rajasthan High Court, which resulted in a judgment dated July 23, 2019. Subsequently, RSRTC filed a miscellaneous application and a civil review petition seeking modification of this judgment. Both parties agreed that the original judgment inadvertently included the phrase "State Carriage Permit Holder" in paragraph 5, instead of the correct phrase "Accidental Compensation Surcharge". The respondents are the Union of India and its relevant authorities.
Key Issues
1. Whether the High Court's judgment dated July 23, 2019, requires modification due to an inadvertent error in paragraph 5? (Question of fact and law) The petitioner, Rajasthan State Road Transport Corporation, argued that the phrase "State Carriage Permit Holder" was mistakenly included in paragraph 5 of the earlier judgment and should be corrected to "Accidental Compensation Surcharge". The petitioner relied on the agreement of both parties for this correction. The respondents, Union of India and its authorities, did not record any argument against this modification, implicitly agreeing to the correction based on the joint submission.
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Writ Miscellaneous Application No. 263/2019 Rajasthan State Road Transport Corporation, Through Its Dy. General Manager (Finance And Tax), Sh. Deepak Kumar Khandelwal S/o Sh. Mohan Lal Khandelwal Age 32 Years Having Its Head Office At Parivahan Marg, Chomu House, Prathvi Raj Road, C-Scheme, Jaipur. ----Petitioner Versus
The Union Of India, Through Secretary (Finance), Ministry Of Finance, Government Of India, New Delhi.
The Chairman, Central Board Of Cgst And Central Excise And Customs (Service Tax), North Block, Vijay Chowk, Raj Path, New Delhi.
The Pr. Commissioner, Central Excise Commissionerate, Ncr Building, Statute Circle, C-Scheme, Jaipur-302005 Rajasthan. ----Respondents With D.B. Civil Review Petition No. 217/2019 Rajasthan State Road Transport Corporation, Through Its Dy. General Manager (Finance And Tax), Sh. Deepak Kumar Khandelwal S/o Sh. Mohan Lal Khandelwal Age 32 Years Having Its Head Office At Parivahan Marg, Chomu House, Prathvi Raj Road, C-Scheme, Jaipur. ----Petitioner Versus
The Union Of India, Through Secretary (Finance), Ministry Of Finance, Government Of India, New Delhi.
The C
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