Sandipkumar Kirankumar Sharma Versus State Election Commission, And 2
GST
2018 (2) TMI 1539 – GUJARAT HIGH COURT – 2018 (9) G. S. T. L. 363 (Guj.)
GUJARAT HIGH COURT – HC
Dated:- 15-11-2017
Writ Petition (PIL) No. 239 of 2017
GST
MR. R. SUBHASH REDDY Versus MR. VIPUL M. PANCHOLI, JJ.
For The Applicant : Ms Sneha A Joshi, Advocate
For The Opponent : Mr Kamal B Trivedi, Advocate General With Ms Sangita Vishen, Assistant Government Pleader
ORAL ORDER
(PER : HONOURABLE THE CHIEF JUSTICE MR. R.SUBHASH REDDY)
1. This petition is filed by way of Public Interest Litigation with the prayers, which read as under:
“a. Be pleased to admit this petition.
b. Your Lordships may be pleased to issue a writ of Mandamus or a writ in nature of mandamus or any other appropriate writ, order or direction directing the respondent no.2 for postponement of the meeting and further if the decisions taken whereof, the same should not be declared publicly till the election is over i
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of November, 2017, the relief sought for in paragraph 13(b) of the petition has become infructuous. In the relief sought for in paragraph 13(c) of the petition, the petitioner prayed to declare the decisions taken by the 2nd respondentCouncil, as null and void and also to quash the same.
4. Such relief is sought on the ground that, the 1st respondent Election Commission has already notified the Code of Conduct of elections to Gujarat Legislative Assembly to be held on 9th and 14th December, 2017 and Election Code is in operation. It is the case of the petitioner that only as a political strategy, such meeting was conducted in violation of the Code of Conduct. It is alleged that the recommendations made in the 9th and 10th November, 2017 Council meeting are only to appease the voters in the ensuing elections.
5. We have heard Ms. Sneha Joshi, learned counsel for the petitioner and Mr. Kamal B. Trivedi, learned Advocate General appearing with Ms. Sangeeta Vishen, learned Assistant Gove
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rtue of constitutional amendment, Article 279A is inserted, which empowers the Hon'ble President to constitute a Council to be called the Goods and Services Tax Council. Under Article 279A(4), Goods and Services Tax Council is empowered to make its recommendations to the Union and the States, on taxes, cesses and surcharges etc. As per Article 279A(9), every decision of the Council is to be taken in a meeting, where majority of not less than threefourths of the weighted votes of the members present and voted.
8. The recommendations made by the Council are ultimately to be accepted by the government. Merely because the Council has met and made its recommendations, it cannot be said that such recommendations and steps taken by the Council are in violation of the model Code of Conduct, which is in operation in the State of Gujarat. The Council is a constitutional body and is constituted only for the purpose of making recommendations by holding meetings. When 22 meetings were already
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