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  • Section 5, Subsection 2 of the 1983 Income Tax Act
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Citation Codes
Equivalent Citations
citation codes
Case Number
Disposition
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Acts
  • Section 5, Subsection 2 of the 1983 Income Tax Act
Smart Summary

Case Summary: WP (C) No. 657 of 1995; SLP (C) No. 16175 of 1997

Factual and Procedural Background

A High-Powered Committee on Management of Hazardous Wastes was constituted pursuant to directions contained in an order dated 13-10-1997. The Committee submitted an interim report as on 31-1-1998, noting that containers with hazardous waste materials, including oil wastes, were found at the Inland Container Depot, New Delhi, and in the yard of the Bombay Port Trust, Bombay.

Earlier, by an order dated 15-12-1997, the Court observed that the Committee should examine the quantum and nature of hazardous waste stock lying at docks/ports/ICDs and recommend a mechanism for its safe disposal or re-export to the original exporter.

In the present order, the Court directs the concerned government authorities to furnish requisite information to the Committee within 10 days and requests the Committee to submit its report on the specified matters by 16-3-1998. The Court also directs the Customs and other authorities holding custody of hazardous wastes not to release or auction the wastes until further orders. The matter is listed on 20-3-1998. SLP (C) No. 16175 of 1997 is ordered to be listed on the same date along with the writ petition.

Legal Issues Presented

The opinion addresses a procedural matter and does not frame distinct legal issues.

Arguments of the Parties

The opinion does not contain a detailed account of the parties' legal arguments.

Table of Precedents Cited

No precedents were cited in the provided opinion.

Court's Reasoning and Analysis

The Court’s analysis is grounded in two prior developments: (1) the constitution of a High-Powered Committee to oversee hazardous waste management (order dated 13-10-1997), and (2) the Court’s direction (15-12-1997) that the Committee examine the quantum and nature of hazardous wastes at ports and recommend mechanisms for safe disposal or re-export.

  • Upon receiving the Committee’s interim report noting the presence of hazardous waste containers at specific facilities in New Delhi and Bombay, the Court reinforced the information-gathering mandate by directing relevant government authorities to provide the requested information to the Committee within 10 days.
  • To advance the Committee’s mandate, the Court set a deadline of 16-3-1998 for the Committee to submit a report addressing the identified issues, thereby establishing a clear timetable for further action.
  • Recognizing the potential environmental and public safety risks, the Court preserved the status quo by restraining Customs and other custodial authorities from releasing or auctioning the hazardous wastes until further orders. This ensures that no irreversible action is taken while the Committee completes its assessment and recommendations.
  • The Court scheduled further proceedings for 20-3-1998 and coordinated related matters by listing SLP (C) No. 16175 of 1997 along with the writ petition, indicating an intention to consider interconnected issues together.

Holding and Implications

INTERIM DIRECTIONS ISSUED; MATTER LISTED FOR 20-3-1998

  • Authorities are directed to furnish requested information to the High-Powered Committee within 10 days.
  • The Committee is requested to submit its report on the quantum, nature, and disposal/re-export mechanisms for hazardous wastes by 16-3-1998.
  • Customs and other custodial authorities are directed not to release or auction the hazardous wastes pending further orders.
  • WP (C) No. 657 of 1995 and SLP (C) No. 16175 of 1997 are listed for 20-3-1998.

Implications: The order maintains the status quo to prevent potential environmental harm and ensures timely collection of information and recommendations from the designated Committee. The decision has immediate procedural effects on the parties and authorities but sets no new precedent beyond these directions.

    Research Foundation For Science v. Union Of India And Others

    WP (C) No. 657 of 1995

    1. The High-Powered Committee on Management of Hazardous Wastes constituted in pursuance of the directions contained in the order dated 13-10-1997 has submitted its interim report as on 31-1-1998. In the said report, it is stated that containers containing the hazardous waste material including oil wastes were found lying at the Inland Container Depot, New Delhi as well as in the yard of the Bombay Port Trust, Bombay.

    2. In the order dated 15-12-1997, this Court has observed that the Committee should consider the question to examine the quantum and nature of hazardous waste stock lying at the docks/ports/ICDS and recommend a mechanism for its safe disposal or re-export to the original exporter. It appears that the Committee has asked for the information in this regard from the government authorities concerned. The authorities concerned are directed to furnish the requisite information to the Committee within 10 days. The Committee is requested to submit its report with regard to the aforesaid matter by 16-3-1998. The Customs authorities and other authorities having custody of the hazardous wastes are directed neither to release nor auction the said wastes till further orders are passed by this Court in that regard.

    3. List on 20-3-1998.

    SLP (C) No. 16175 of 1997

    4. List on 20-3-1998 along with Writ Petition (C) No. 657 of 1995.

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    Comments

    Research Foundation For Science v. Union Of India And Others
    (Feb 6, 1998)