Tax Payers Welfare Association vs Govt. Of Nct Of Delhi And Ors.
2002 Latest Caselaw 225 Del

JUDGMENT

A.K. Sikri, J.

1. Both the writ petitions are aimed at removing the difficulties and obstacles being faced in the Bikri Kar Bhawan and therefore taken up together.

CWP NO: 2642/2001

2. The petitioner, which is a Tax Payers Welfare Association, has filed this petition as a Public Interest Litigation invoking the jurisdiction of this court under Article 226 of the Constitution of India. The respondents are Government of NCT of Delhi, The Commissioner of Sales Tax as well as the Commissioner of Police, in that order. The grievance raised in the present petition relates to the non-providing of the basic facilities needed/required by the tax payers/assesseds in the Bikri Kar Bhawan situated at IP Estate which houses Sales Tax department. The petitioner states that Sales Tax department was shifted to this building in the year 1994. This building consists of 13 floors. There are 106 wards and about two lacs dealers are registered with the Sales Tax department. These registered dealers as well as large number of un-registered dealers visit this building for the purpose of tax assessment and other related jobs. The petitioner, however, feels that the shabby treatment is meted out to these tax payers who are paying crores of Rupees as sales tax to the department.

3. Since the respondent No.2 did not pay any heed, various requests made by different trade associations for improving the general conditions and providing proper facilities in the Bikri Kar Bhawan, the present petition was filed alleging the absence of the following basic facilities:

1. There is no proper waiting room/place for the tax payers. Most of the fans are out of order and nobody cares for the maintenance and the tax payers have to wait for their turn in a very uncomfortable condition due to extreme weather and climate of Delhi.

2. Almost 90% water coolers are out of order and the tax payers have to run from floor to floor to get water and neither glasses are nor any waterman is available to serve the water to them.

3. The Sales Tax authority are quasi-judicial authorities and in all the cases, court fee stamp, non-judicial paper are required. The respondent Nos. 1 and 2 have failed to appoint even a single stamp vendor in the vicinity of Bikri Kar Bhawan.

4. No space has been allotted to the typists and in the absence of such facilities lot of time and money is wasted of public in getting the work done.

5. This building consists of 13 floors having 106 wards and around five to ten thousand tax payers/persons visit Bikri Kar Bhawan daily but no telephone(PCO) has been provided by the respondents 1 and 2.

6. The respondents 1 and 2 have also failed to provide the photostat machine in any of the floors in the building which also causes great inconvenience to tax payers/public. No proper canteen/entry place has been provided by the respondents 1 and 2 and there is only one canteen which was opened three months back, where only very limited snacks are available. No lunch/heavy snacks are available in the entire building.

7. The respondent No.3 has notified all the bye-lanes connecting Bikri Kar Bhawan as `No Parking Zone'. Even both sides of the street have been notified as `No Parking Zone'. The space available within boundary of the Bikri Kar Bhawan is hardly sufficient for Government and Advocates vehicles. The vehicles of the tax payers do not find place for parking and they are forced to park the vehicles in no parking area as they do not have any other option. The vehicles are towed away by the cranes of traffic police and their business is flourishing at the cost of tax payers.

Notice of this petition was directed to be served upon the respondents by order dated 26th April, 2001. On the next date of hearing i.e. 6th August, 2001 the counsel for respondents 2 and 3 appeared and assured that whatever maximum steps that may be feasible for sorting out the problem raised in this petition would be taken by the respondents on their own. On 10th October, 2001, the next date fixed, Mr.H.C.Bhatia, appearing for Commissioner of Sales Tax, submitted that necessary steps were being taken to provide various facilities in the Bikri Kar Bhawan and assured that requisite facilities would be provided. He was directed to file status report in the form of an affidavit in this behalf by the next date of hearing i.e. 10th January, 2002.

4. The status report dated 7th January, 2002 has been filed in the form of an affidavit sworn by Mr. Manish Gupta, Additional Commissioner of Sales Tax.

This affidavit deals with various problems projected by the petitioner and the steps taken to remove the grievance of the petitioner. The relevant portion reads as under:

"1. Drinking Water:At present there are 23 water coolers which have been installed in the Bikri Kar Bhawan, IP Estate. All the water coolers are in working order. Along with water coolers Aqua Guards have been fitted with every cooler. However, some of the Aqua Guards cannot take the work load because of less storage capacity. As such steps are being taken to install industrial Aqua Guards of higher capacity in place of the present aqua guards.

As the department is an open public office, it was not practicable to provide glasses. However, glasses for drinking water are being provided on third and fourth floors on trial basis.

2. Seating Arrangement: There is seating arrangement for about 400 persons in common waiting areas where multi chairs for the dealers have been provided.

3. Fans: There are 220 fans which have been installed in the common waiting areas. There is permanent staff of PWD to carry out the repairs of electrical fittings and appliances as soon as it is noticed that the same are out of order.

4. Writing desks: There are 41 folding writing desks for the dealers.

5. P.C.Os.: At present there is one PCO

available at the Reception on first floor and one PCO is available at the second floor. Request has already been made to MTNL to install one PCO at alternate floors.

6. Snacks available to the public:

Cafeteria is being run by DTTDC where the following quality snacks are being provided at reasonable and cheap rates:

S.No. Name of item Rate.

1. Samosa Rs. 2.50 per pc.

2. Vada Rs. 4.00 per pc.

3. Burger Vegetable Rs.10.00 per pc.

4. Mathi Rs. 2.50 per pc.

5. Fountain Pepsi Rs.10.00

6. Tomato soup Rs. 8.00

7. Veg.Lunch Rs.15.00

8. Gulab Jamun Rs. 3.00 per pc.

9. Coffee Nes. Rs. 5.00

10. Tea Nes. Rs. 3.00

Some snacks including lunch have been added after the filing of the Counter Affidavit."

5. The respondent No.2 has also annexed photographs showing common waiting area, water coolers for safe and pure drinking water, folding writing desks and installation of fire safety devices.

6. The respondent No.3 has also responded by filing affidavit of Sh.Mahabir Singh, DCP(Traffic), New Delhi. In this affidavit, the respondent No.3 has admitted the traffic problem in that area which is mainly because of large number of visitors, namely, traders as well as advocates who visit the Bikri Kar Bhawan as a result of which there is large movement of vehicles in the office complex. It is also stated that parking space inside the Bikri Kar Bhawan is not adequate to accommodate all the vehicles coming to the office and therefore visitors are constrained to park vehicles on the roadside in the service lane. It is also mentioned that the road between ITO and Ring Road area is a very busy road and there is constant movement of traffic at all times of the day. On account of vehicles parked by people attending sales tax office massive traffic jams and congestions were faced every day from 10AM to 5PM on the road leading to the sales tax office from IP Marg.The affidavit further goes on to say as to how this problem is resolved by taking following steps:

"To resolve the traffic congestion problem and in consultation with the Sales Tax authority, it was decided to regulate the exist and entry of the vehicles to the said office. To ensure the smooth uninterrupted flow of traffic, one way entry to the sales tax office was made from Ring Road side via service road behind the A.G.C.R. building and exist was made from the road leading to I.P.Marg near out gate of police headquarters. After the said arrangement it has been observed that the traffic movement on the said stretch of road is running smoothly and there has been no traffic problem and very few traffic congestions."

it is also stated that to accommodate all visitors coming by vehicles to the sales tax department the traffic rules have started permitting parking of vehicles on the one side of the entry road leaving the other side free for one way entry of the cars. The Board regarding one side parking has also been put up on one side of the entry road. It is further stated that as desired and in compliance with the directions of this Court, a meeting was also held on 17th May, 2001 at 4.00 PM in the office of Sales Tax Commissioner to resolve the problem. The meeting was attended by Sales Tax Commissioner, DCP Traffic, Northern Range, Bar Member/representative, petitioner and MCD officers.

The MCD authorities have assured to carry out the repairs of the service road leading to the sales tax office as well as to remove the encroachments on the road. It is also stated in the affidavit that expertise of Central Road Research Institute of India Road is also sought to further regulate the traffic and obviate the traffic problem in the area and the opinion of Central Road Research Institute of India Road shall be given due consideration.

7. When the matter was argued on 10th January, 2002, Mr.Vinod Jain, General Secretary of the petitioner Association submitted that the steps taken by the aforesaid authorities were not adequate enough to take care of the problems being faced by the members of the Association and other visitors. The main emphasis of Mr.Jain was on non-availability of glasses for drinking water, non-availablity of PCOs and stamp vendor. The respondent No.2 has stated in the affidavit that it is not practicable to provide glasses as the department is an open public office. It is further stated that glasses for drinking water are being provided at 3rd and 4th floors on trial basis.

We trust and hope that if the trial is successful, such a facility would be extended to all the floors at all the places where the water coolers are installed. In so far as provision for stamp vendor is concerned, it was explained by learned counsel for the respondent No.2 that because of paucity of space, it was not possible to have the stamp vendor. In any case the visitors were not affected thereby inasmuch as there was adjacent building of Income-tax department where the stamps were available from various stamp vendors sitting therein and therefore no inconvenience is caused to the persons who visit the Bikri Kar Bhawan and want to buy judicial and non-judicial stamps. In so far as installation of PCOs is concerned, we hope that the respondent No.2 shall follow up the matter with MTNL in all earnest and the PCOs shall be installed in immediate future. Taking judicial notice of the fact that the way the telecommunication network is expanding and MTNL is providing such services on a large scale impromptu and on mere asking, we do not think that there would be any difficulty for MTNL to install requisite number of PCOs in this Bhawan.

8. In view of the aforesaid, we are of the opinion that no further orders are required to be passed in this petition which has served its purpose.

9. This writ petition stands disposed of.

10. However, in case any problem is being faced by the petitioner Association in future, the petitioner shall be at liberty to bring the cause to this court again by filing an appropriate petition.

CWP NO: 2719/2001:

11. This writ petition is filed by the Sales Tax Bar Association which is an Association of Sales Tax and Income-tax Advocates as well as tax practitioners. It claims to be the biggest tax bar in Asia having total membership of approx.1600. The petitioner in substance raises the issue of traffic congestion. This has already been noted and addressed to while dealing with CWP No.2642/2001. It may be mentioned that identical affidavit is filed on behalf of the Traffic department of Delhi Police in this case also. The petitioner Association has also imp leaded the Chief Fire Officers as respondent No.4 and affidavit of Sh.R.C.Sharma, Deputy Chief Fire Officer has been filed in which it is, inter alia, stated that the fire safety recommendations were issued by the Delhi Fire Services vide its letter dated 9th November, 1992. The Bhawan was inspected/checked by the officials of the respondent No.4 on 15th February, 1994 and after the letters received from the petitioner Association, it was again inspected in the month of February, 2001. During enquiry, it was revealed that the entry from main road gate is not banned for official and emergency vehicles and it was only banned for private and other vehicles. Since the entry for emergency vehicles is not banned, if any unfortunate happening takes place, the rescue operation can easily be rendered from the main gate on the main road and the fire extinguishing vehicles/tenders can easily perform their rescue operations from the main gate.

12. It may be mentioned that on 15th May, 2001 when this petition was listed, counsel for various authorities including MCD(respondent No.6) had agreed that in the first instance a meeting be held in the office of respondent No.2 on 17th May, 2001 wherein representatives of the bar association, MCD, DCP(Traffic) along with Circle Officials be present. Incidentally, during the pendency of this petition another issue cropped up, namely, removal of Jhuggi Jhopri from the back side of Bikri Kar Bhawan as it was considered that the traffic problem could be resolved to a great extent by removing the said Jhuggi Jhopri who had constructed the Jhuggi unauthorizedly encroaching the public land. After hearing the parties, following order dated 10th August, 2001 was passed:

"Let the Commissioner of Police and the Commissioner of Sales Tax convene a meeting within two weeks from today to find a solution to the problem regarding ingress and egress to the Bikri Kar Bhawan. In the meeting, representatives of the Sales Tax Bar Association be also invited for any suggestions which they have to make. We are sure that both the Commissioners will consider the suggestions of the Bar Association before taking any decision in the matter. Minutes of the meeting along with a Plan explaining how the issue is sought to be resolved be placed before this court before the next date of hearing.

Meanwhile, Additional Commissioner(Slum and Jhuggi Jhopri), Municipal Corporation of Delhi will prepare and place proposal before this court regarding removal of Jhuggi Jhopris from the back side of the Bikri Kar Bhawan.

The counsel for the petitioner has pointed out that due to the rainy season, knee deep water stagnates in the side lanes and therefore, entry to the Bikri Kar Bhawan from the back gate is virtually impossible. He suggests that entry to the Bikri Kar Bhawan from the main I.P.Marg should be permitted at least as a temporary measure for Members of the Bar Association. It is added that entry from this gate was being permitted from 1994 till the year 2001. The entry through this gate has been closed only recently. Keeping the difficulties explained by the counsel in view, as a temporary measure, respondents may permit entry through the main gate from I.P.Marg for Members of the Bar.

List again on 10th October, 2001."

13. When the matter was argued on 10th January, 2002 it was pointed out by Mr.Bhuchar, learned counsel appearing for JJ& Slum Wing of MCD that the entire Jhuggi Jhopri clusters behind Bikri Kar Bhawan had been cleared. In view of the aforesaid, we are of the opinion that no further orders are required to be passed in this petition which has served its purpose. This writ petition stands disposed of.

14. However, in case any problem is being faced by the petitioner Association in future, the petitioner shall be at liberty to bring the cause to this court again by filing an appropriate petition.

15. Before we part with these petitions, we feel it appropriate to put on record that normally it is the function of the Executive, the respondents 2 and 3 in the instant case, to take care of such problems, being faced by the citizens, suo moto without forcing the bodies like the petitioner Association to approach the court for redressal of their grievances. Admittedly, the Sales Tax department was shifted to this building, namely, Bikri Kar Bhawan in the year 1994. 7-8 years have passed in this process. The members of the petitioner Association who are tax payers are to be treated with respect and in humane manner. The facilities which the petitioner Association were demanding for the visitors are the basic facilities which are required to be provided by any such office like that of the respondent No.2. The petitioner Association and various other trade associations have been making repeated requests to the respondent No.2 to provide these facilities. However, the needful, to a significant extent, is done only after the petitioner Association approached this court and the notice in this petition was issued to the respondents. It is part of their duty which they should discharge without forcing the citizens to approach the court of law for such grievances which the respondents could have taken care of at their own end suo motu. It is high time that the Administrative and the Executive functionaries discharge their duties without forcing the citizens to knock the doors of the courts of law.