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Hon’ble Shri L. K. Advani, Leader of Opposition
while addressing the conference at Delhi on 30th August, 2008 on the theme of
“Governance and Politics” has stated that “In India only 0.2 per cent of the
GNP is spent on the judiciary. We shall increase it by five times in five
years”. He also stated that his party would explore the suggestion that there
should be four Zonal benches of the Supreme Court. Article 130 of the
Constitution of India reads as under “The Supreme Court shall sit in Delhi or
in such other place or places, as the Chief Justice of India may, with the
approval of the President, from time to time, appoint.” It may be worth
appreciating that the Income Tax Appellate Tribunal when it started in the
year 1941, had only one Bench functioning at Delhi, whereas today, it has 63
Benches which are functioning from 27 cities and it enabled the tax-payers to
get speedy justice without spending much on cost of litigation. Considering
the success of the Income Tax Appellate Tribunal it is desirable to constitute
four Zonal Benches of the Supreme Court of India.
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Hon’ble Prime Minister Dr. Manmohan Singh, while
addressing the conference at Delhi on 19th August, 2006, has said “There is
concern about the cost of litigation and cost of obtaining justice”.
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Shri F. S. Nariman, Sr. Advocate, Supreme Court
of India, Member of Parliament and President of Bar Association of India,
while delivering Key note address on 6th September, 2002, in a conference
organised by FICCI and The Bar Association of India on Theme of “Governance –
Indian Judiciary”, has stated as under:–
“I think it is time that the highest court also went to the people in the
sense of, not of proliferation; we do not want the Supreme Court in each and
every nook and corner of India. But we want it in a zone just as the Law
Minister has said that we should have an international law school in the four
zones, why cannot we have a Supreme Court in the four zones?”
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Shri R. K P. Shanker, Former President of
International Bar Association also endorsed the view of Shri Fali S. Nariman
for setting up of Supreme Court Benches in four zones for the benefit and
convenient of the ordinary litigants. Shri Ashok H. Desai, Sr. Advocate and
Former Attorney General of India in his speech stated that every adjournment
in Supreme Court costs the client minimum of about Rs.1 lakh.
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If this is the minimum cost for an adjournment,
we can imagine how many person can afford to approach the Supreme Court for
justice. If this trend continues it is only big Corporates and Multinationals
who would afford to approach the highest court of the land for justice.
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Our Federation on 20-8-1999 & 2-6-2000 has made
similar representations to then Hon’ble Law Minister to constitute the Benches
of the Supreme Court in four zones.
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The paper reports dated 26-5-2000 has also
stated that, the Parliament Committee has asked the Union Government to pursue
the Supreme Court to set up its Benches in three distant regions.
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The Bar Council of Maharashtra & Goa vide letter
dated 11-4-2000 also endorsed the view of the Federation.
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Mumbai is the commercial capital of our country
which contributes more than 40% of Direct and Indirect revenue of the
Government of India. Ironically, more than 50% of the matters pending before
Hon’ble Supreme Court on Direct and Indirect taxes arises from the State of
Maharashtra. If we consider, the appeals filed from the States of Gujarat,
Andhra Pradesh, Karnataka & Goa, we find that more than 60% of the matters
which are pending before the Hon’ble Supreme Court, originates from these
states.
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For a common man to approach the Hon’ble Supreme
Court for justice, is beyond his means for the simple reason that it is
impossible for him to engage a lawyer, to meet the high travelling cost,
staying expenses and other incidental costs, and also on the uncertainty of
exact date of hearing. Any matter, which an assessee desires to take up before
the Hon’ble Supreme Court, will cost a minimum of five lakh rupees. It,
therefore, implies that justice has a Sectorial role to play. It is only meant
for the rich assessee(s). On the other hand if we take the volume of pending
litigations under Direct & Indirect taxes, we find that more than 50% of the
pending matters relates to small or medium assessees who find it extremely
unaffordable to approach the Hon’ble Apex Court. Therefore, it is very
essential to consider the proposal of having a Bench of Supreme Court at
Mumbai to decide the matters of Direct and Indirect taxes along with other
matters. If it works satisfactorily, the same may be extended to Kolkata and
Chennai.
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It is therefore suggested that Benches of the
Supreme Court may be constituted having jurisdiction to decide the matters
from the following states.
|
NAME OF THE BENCH |
JURISDICTION |
| 1.
Supreme Court Bench at Mumbai |
States of Maharashtra, Gujarat, Madhya Pradesh and Goa
Union Territories of Daman & Diu |
| 2.
Supreme Court Bench at Kolkata |
States of Bihar, Orissa, West Bengal & North Eastern States |
| 3.
Supreme Court Bench at Chennai |
Andhra Pradesh, Karnataka, Kerala, Tamil Nadu & Union Territories of
Pondicherry & Lakshadweep |
| 4.
Principal Bench at Delhi |
All States and Union Territories other than
mentioned in three divisions above. |
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Only less than 3% of our population respectfully
pays Income Tax. Therefore, the honest tax-payers are very much concerned that
they get quicker and inexpensive justice. The machinery of justice,
consequently, must act as a role model, so that more and more people come
forward willingly to contribute to the Exchequer. The above goal can be
meaningfully achieved if our system of justice is liberalized by spreading its
wings of law across the important destinations of our country to make it
reachable to the common man.
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We sincerely feel that it is time to debate how
litigants can get quicker and inexpensive justice from the highest judiciary
of our country. The above suggestions are made objectively so that the desire
of our Hon’ble Prime Minister to have an unpolluted, speedy and inexpensive
justice is fulfilled. It will act as a shining star in the minds of people to
respect and salute the judiciary, the torch bearer for an orderly and
civilized society.
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We are sure that for this noble cause, all
political parties would wholeheartedly support the Government.
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It is also the time to introduce the technology
for efficient working of the Judiciary, so that the hearing of the matter
before the Apex Court can be done by linking the various High Courts and
affording facilities for arguing the matter before the Apex Court sitting at
respective High Court. Both the parties may be advised to file the brief
submission in advance, the judges should go through the same and thereafter by
granting a minimum time to both the parties so that the matter can be decided.
According to us it is possible and can save the time and money of the
tax-payers and can facilitate even a common man to approach the Apex Court.
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In the interest of the citizens of our Country,
the Government should have a dialogue with the Hon’ble Chief Justice of India
to constitute four zonal benches of the Supreme Court and the Constitution may
be amended, if required, giving the power to the Government of India to
constitute the four benches of the Supreme Court. India can become a role
model which may be followed by other countries. Members may send their views
to the office of the Federation.
Dr. K. Shivaram
Editor-in-Chief
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