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[Cites 12, Cited by 5]

Calcutta High Court (Appellete Side)

Reshmi Metaliks Limited & Anr vs Union Of India & Ors on 24 December, 2014

Author: Jyotirmay Bhattacharya

Bench: Jyotirmay Bhattacharya

                    IN THE HIGH COURT AT CALCUTTA
                                      Civil Appellate Jurisdiction
                                             Appellate Side

Present:
The Hon'ble Justice Jyotirmay Bhattacharya
                  And
The Hon'ble Justice Tapash Mookherjee

                                           MAT 1970 of 2014

                                                 With

                                        CAN 10686 of 2014
                                  Reshmi Metaliks Limited & Anr.
                                               -Vs-
                                      Union of India & Ors.

For the Appellant             :       Mr. Saktinath Mukherjee, Snr. Adv.
                             :        Mr. Abhijit Chatterjee, Adv.
                             :        Mr. S.N. Mookherjee, Adv.
                              :       Mr. Kishore Dutta, Adv.
                              :       Mr. Ajay Choudhury, Adv.
                              :       Mr. Gourav Khaitan, Adv.
                              :       Ms. Pritha Basu, Adv

For the Respondent            :        Mr. Saptarshi Roy,Adv.
(S.E. Railway)

Heard On                      :        26.11.2014, 10.12.2014, 17.12.2014 &
                                       18.12.2014

Judgment On                       :      24th December, 2014 .

Jyotirmay Bhattacharya, J:

      This Mandamus Appeal is directed against the judgment and/or order passed by a lea

Single Judge of this Court on 29th September, 2014 in W.P No.14656(W) of 2011, at the ins

of the writ petitioner/appellant herein.

      Let us now consider the merit of this present appeal in the facts of the instant case.

appellant No.1 carries on business of manufacture and sale of iron ore related products. I
 usual course of its business the said appellant transports iron ore through railway wagons.

railways have fixed different tariffs for carriage of different goods. For carriage of iron ore, hi

tariff i.e., Class 180 is charged when iron ore is transported for domestic consumption b

consignee. However, in respect of iron ore which is meant for non-domestic consumption sa

example for export, the railways imposed an additional Distance Based Charge in additi

Class 180 tariff. The appellant has availed of railway services from time to time for carria

iron ore from Odisha and Jharkhand to West Bengal through wagons by paying tariff at th

as mentioned in Class 180.

       On 16th August, 2011 the railways issued a demand notice followed by demand-cum-

cause notice by corrigendum dated 8th August, 2011, inter alia, alleging that the appellan

availed of railway services by paying concessional tariff at Class 180 by declaring that the iro

transported by the appellant was meant for domestic consumption but in fact the appellan

exported iron ore without utilizing the same for its domestic consumption. By the said dem

cum-show cause notice, the railways claimed a sum of Rs.1,32,00,01,758/- towards ev

freight charges and a further sum of Rs.5,28,00,07,032.00 towards penalty and additionally

railway services were suspended. The said demand-cum-show cause notice dated 16th Au

2011 is under challenge in the writ petition. Affidavits were exchanged between the parties i

said proceeding. In the said proceeding the following issues were raised:-

1.   Whether the railway administration has any power or authority of making direct recove

     evaded freight charges through any coercive means?

2.   Whether the Rates Circular No.36 of 2009 issued by the railway board on 1st June, 20

     legal and enforceable?
 3.   Whether the railway administration is entitled to impose penal charges in the ma

     prescribed in clause or para 6 of the Rates Circular No.36 of 2009?

4.   Whether the railway administration is empowered to black list the appellant and th

     prevent it from enjoying the railway services for transshipment of iron ore from one stati

     the other on the ground of alleged evasion of railway freights?

     The said writ petition was disposed of by the learned Trial Judge in the following terms.

48. "This writ petition is thus disposed of in the following terms:-

       a) Clause 6 of the Rates Circular No. 36 of 2009 is valid and

          enforceable.

       b) The Railway Administration is entitled to impose penal charges

          in the manner prescribed in aforesaid Clause or para 6.

       c) The Central Government shall be entitled to issue direction on

          Railway Administration for blacklisting the petitioner if there is

          any   false,   inaccurate   or   misleading   statement      in   the

          endorsement of the forwarding note and/or affidavit furnished

          under the provisions of para/clause 3 of the said Rates

          Circular, but the authorities will have to give fresh notice of

          show cause in such a situation, and give opportunity of hearing

          to the petitioners.

       d) The Railway Administration shall also be empowered to

          suspend the operation of the petitioners in relation to their

          loading activities for a limited period of time after issue of a

          fresh notice to show cause and upon giving opportunity of
    hearing to the petitioners, if breach of conditions in availing

   lower freight rate is established during such administrative

   proceeding.

e) In the event the petitioners have transported any goods paying

   the lower freight rate specified for domestic use of iron ore

   without filing proper indemnity note or affidavit from an

   authorized person as per the prescribed form, then the

   petitioners shall be charged as per the regular rate fixed for

   transporting iron ore and the Railway Administration in such a

   situation shall raise demand on the petitioners within a period

   of eight weeks. A statement shall be given to the petitioners as

   part of the demand notice showing the manner of computation

   of the differential rates. The petitioners shall be liable pay the

   differential rates within a period of four weeks from the date of

   receipt of the demand.

f) The entire transportation of goods, being iron ore by the

   petitioners which have been carried on without furnishing of

   affidavits by an authorized person as admitted in paragraph

   44 of the writ petition, shall be charged at the regular rate for

   transportation of iron ore and the petitioners shall not be

   entitled to claim lower freight rate meant for domestic use for

   such goods. But recovery for the same would have to be by

   institution of a civil suit.
           g) The Railway Authorities shall otherwise be entitled to proceed

             with adjudication at the administrative level in terms of Section-

             B of the demand notice.

          h) As agreed by Mr. Pathak, for recovery of the sum specified in

             the demand notice, the respondents shall be entitled to proceed

             with the civil action".



          On perusal of the pleadings of the parties and after hearing the learned Counsel appea

for the parties, we feel that the dispute involved in the said writ petition can be re-classi

under two broad heads which are as follows:-



i.e, (i) Whether the railway administration has the jurisdiction and/or competence eithe

           determine and/or realize the alleged evaded freight charges through coercive measure

                                          And

   (ii)      Whether the railway administration being a common carrier as distinguished f

             private carrier can refuse to render its services by black listing the appellant

             thereby preclude the appellant from availing of railway services for trans-shipmen

             iron ore from one station to the other by wagons, even if the Appellant is agreeabl

             pay freight charges as per the Rates Circular issued by the Railway Board?

   These are the two broad issues which are now before us for consideration.

With regard to the first issue, that is, the authority and/or jurisdiction of the rail

administration to undertake an adjudication proceeding for determining the alleged eva

freight charges and/or realization thereof by coercive measure without following due cours
 law, we find from the judgment of the learned Single Judge that even the learned Solic

General appearing for the railway administration conceded that the railway administration d

not have any power or authority of making direct recovery of evaded freight charges through

coercive measure and the appropriate course for the railway administration for realizatio

such alleged evaded freight charges would be by institution of a proceeding of civil natur

accordance with law.    Such concession of the learned Solicitor General was recorded in

impugned order. In view of such concession given by the learned Solicitor General, we do

find any necessity of considering the first issue as indicated above. Suffice it to say that e

without taking note of such concession of the learned Solicitor General, we have no hesitatio

hold that since the Railways Act, 1989 has not empowered the railway authority to determ

the alleged evaded freight charges by itself, the railway administration, in our view, can

undertake any adjudication proceeding for determining the freight charges allegedly evaded

the appellant during the relevant period from 2008-2011 and for the same reason the rail

authorities are also not entitled to realise its self-estimated evaded freight charges from

appellant through coercive measure.

      Even in course of hearing of this appeal, Mr. Roy, learned Counsel appearing for

railway administration clearly submitted that the Railways Act, 1989 has not vested

jurisdiction upon the railway administration either to undertake any adjudication proceeding

determining the freight amount allegedly evaded by the appellant or for realization thereof f

the appellant by any coercive measure. He also conceded before us that the Civil Court is

appropriate forum for determining the evaded freight amount and for realization thereof from

appellant. Mr. Roy further informs us that his client has already filed a suit before the C

Court for realization of the evaded freight Charges during the period from 2008-2011 toge
 with penalty and the said suit is now pending before the Civil Court. In view of the facts

circumstances     as stated above we hold that the first issue as indicated above is decided

favour of the appellants.

         Let us now concentrate on the other issue on which the parties are fighting with e

other.

   Ref: Legality of Rates Circular No.36 of 2009.

   The said circular was issued by the Railway Board on the subject of classification of iron

The railways have fixed different tariffs for carriage of different goods. For carriage of iron

for domestic consumption, highest tariff i.e., class 180 is charged as per the said Rates Circu

However, in respect of iron ore which is meant for non-domestic consumption, that is, for exp

the railways imposed an additional Distance Based Charge in addition to Class 180 ta

Issuance of such Rates Circular by the Railway Board cannot be held to be invalid for wan

jurisdiction as Section 30 and 31 of the Railways Act, 1989 vested such jurisdiction with

Central Government to issue Rates Circular for fixation of different rates for different classe

goods and to lay down the conditions subject to which such rates shall apply with powe

classify or re-classify any commodity for the purpose of determining the rates to be charged

the carriage of such commodities and/or increase or reduce the class rates and other charges

   Though jurisdiction for fixation of rates and classification of commodities was given to

Central Government by the Railways Act, 1989 but the said jurisdiction can also be exercised

the Railway Board in view of the provisions contained in Section 2 of the Indian Railways Bo

Act, 1905.     Thus, we cannot declare that the Rates Circular No.36 of 2009 is invalid

inoperative for want of jurisdiction as it was issued by the Railway Board having jurisdictio

issue such circular.
    Ref: Legality of the demand-cum-show cause notice.

   We are now required to consider the legality and/or validity of the demand-cum-show ca

notice so far as part B thereof is concerned in the light of the Rates Circular No.36 of 2009

the other relevant provisions of the Railways Act of 1989. Since two freight rates are prescri

depending upon different circumstances, we feel it necessary to set out hereunder s

paragraphs of the said Rates Circular which according to us are relevant for our pres

purpose:-

       " III    Submission of Affidavit by consignee before taking

       delivery

            After arrival of the consignment at the destination terminal,

       consignee will be given delivery of the consignment only after

       he furnishes an affidavit on non-judicial stamp paper (for each

       rake) which should inter alia include the following averments.

       "It is certified under oath that the consignments of iron ore

       received on date...... with RR no ..... in wagon nos .... at .....

       Goods shed/siding is meant for domestic consumption at the

       manufacturing unit ..... located at ..... with Factory registration

       no ----- and Cenvat no ... It is also certified this consignment is

       not meant for export out of India and this consignment will not

       be exported out of India under any circumstances."

       IV Issue of Railway Receipt

            Railway receipt will be issued only in the name the

       consignee in respect of whom the prescribed documents have
  been submitted by the consignor to Railways under provisions

 of Para 3(B). Delivery of such consignments will only be made

 to the consignee mentioned on the railway receipt.           Non

 conformity with these conditions will result in charging freight

 at Class 180 plus Distances Based Charge and recovery of

 undercharges will be made.

 V Furnishing of Indemnity Note by Consignee

      The consignee must also furnish a stamped indemnity note to

 indemnify the railway against mis-declaration of export iron ore

 as domestic iron ore for non payment of Distance Based Charge

 or any other misuse of rules prescribed by Railways from time to

 time.

 4.        Other conditions

      a)       Under provisions of Para 3, railway receipt will be

issued only in the name of the consignee in respect of whom the

prescribed documents have been submitted by the consignor to

Railways.

      b)       Delivery of such consignments will only be made to

the consignee mentioned on the railway receipt.

      c)       If conditions at 4(a) and (b) above are not complied

with, freight will be realized at Class 180 plus Distance Based

Charge, by raising undercharges wherever necessary.        CGS of
       destination terminal must keep a close watch on compliance of

      these instructions.

      6    If at any stage, it is detected that the endorsement of

      Forwarding Note and/or the affidavit furnished under the

      provisions of Para 3 was false, inaccurate or misleading, penalty

      for mis-declaration shall be imposed as per extant instructions. In

      addition, such consignors and consignees will be blacklisted for a

      period of three years for transport of iron ore from any terminal of

      Indian Railways. Railway may also take recourse to further legal

      action in such cases.



8. Some of Iron & Steel manufacturing units get iron ore lumps from the

   mining area to their units and dispatch the left over/residual iron ore

   fines for export. In this case, the incoming material will be charged at

   Class 180n subject to fulfillment of conditions mentioned in para 3

   above. The outward movement of iron ore fines from such units will

   be charged at Class 180 along with levy of Distance Based Charge".



   It is alleged by the railway administration that during the relevant period of 2008-2011,

appellant company being an investor in Wagon Investment Scheme enjoyed the benefits of

said scheme for availing of rakes for transportation of iron ore from different stations of

States of Odisha and Jharkhand to its factory in West Bengal on payment of normal freight

as per Class 180 on submission of affidavit and/or indemnity note in the prescribed form
 declaring on oath that all assignments of iron ore are meant for domestic consumption at

manufacturing unit of the appellant company at West Bengal. Relying upon the statements

oath made by the representatives of the appellant company about the enduse of s

transported iron ore through rakes of wagons, the railway authorities delivered the transpo

iron ore through rakes to the appellant company at the delivery station by accepting the fre

rates as per Class 180 without recovering additional payment of Distance Based Charges as

the said Rates Circular. The Rates Circular No.36 of 2009 provides for charging of freight

on iron ore at the rate mentioned in class 180 provided the iron ore transported through rail

wagons are used for domestic consumption by the consignee. The said circular thus, make

amply clear that if the iron ore transported through wagons are not utilized by the consignee

domestic consumption then the consignee is liable to pay the freight charges at Class 180 p

Distance Based Charges. Here is the case where it is alleged by the railway administration

though the appellant company received the delivery of such consignments by submitting

affidavit and indemnity note with railway administration stating therein that the transpo

iron ore under such consignments will be used for domestic consumption by the appellant a

factory but, in fact, large quantity of such transported iron ore was exported to diffe

countries without consuming the same for domestic purpose.          Since large quantity of s

transported iron ore was not used for domestic consumption by the appellant, the rail

administration held the appellant company not only liable to pay Distance Based Charge

addition to the freight charges paid as per Class 180 but also penalty for evading paymen

such Distance Based Charges.     We have already mentioned above that a suit has already b

filed by the railway administration for realization of such claim on account of evasion of rail

freight charges by the appellant company.
    We have considered the plaint of the said suit. We find that the very foundation of the cl

of the railway administration in the said suit rests on identical allegation made by the rail

administration against the appellant company in its demand-cum- show cause notice. The C

Court has not yet decided the said suit. The claim of the railway administration is still

liquid shape which will be transformed into a solid state only when the Civil Court a

adjudication of the dispute involved in the said suit, declares the entitlement of the rail

administration to realise its claim as a debt of the company. Until a decree is passed in favou

the railway administration in the said suit by fixing the liability of the appellant company to

any amount on account of such alleged evaded freight charges, the appellant company canno

saddled with any penalty by the railway administration on the basis of its self-determinatio

the alleged evaded amount, inasmuch as the Railways Act, 1989 does not vest any autho

with the railway administration either to make any self-assessment in this regard or to imp

penalty upon it for non-compliance of the railway's demand on account of its self-assessm

towards evasion of railway freight charges. In this regard, reference may be made to the deci

of the Hon'ble Supreme Court in the case of Satwant Singh Sawhney V. D Ramarath

Assistant Passport Officer, New Delhi & Ors. reported in AIR 1967 (SC)1836, wherein it was h

that as per Article 14 of the Constitution of India the State shall not deny to any person equa

before the law or the equal protection of the laws within the territory of India and this doctrin

equality before the law is a necessary corollary to the high concept of rule of law accepted by

Constitution and one of the aspects of rule of law is that every executive action, if it is to ope

to the prejudice of any person, must be supported by legislative authority. The said decisio

the Hon'ble Supreme Court makes it clear that unless the executive action is supported by s

legislative authority, such executive action cannot be supported. Here is the case where we
 that the Railways Act, 1989 has not vested any authority with the Central Government and

the Railway Board either to make any self-assessment of such evaded tariff or for realizatio

the same by coercive measure or for imposition of any penalty by way of blacklisting

consignee for non-payment of alleged evaded tariff. Since the railway administration has iss

the show cause notice calling upon the appellant company to reply as to whether the appel

company should be blacklisted for non-payment of the alleged evaded amount of tariff or not

such action of the executive having not been supported by legislative sanction, this Court ha

hesitation to hold that the railway administration issued the show cause notice with

jurisdiction, particularly when the very issue which was raised in part B of the said show c

notice is now sub-judice before the Civil Court.



   In this regard, we also find support from another decision of this Court in the case of

Surendra Kumar Roy Chowdhury V. Collector of Calcutta reported in 1985(1) CLJ 332 where

was held that the Government cannot unilaterally enforce the contract by self-determinat

regarding violation of contract of indemnity as none can be the judge of his own case. It

further held therein that the Government can enforce the contract of indemnity only w

factum of breach of contract and the extent of loss is determined by Civil Court and/or by

authority which has been vested with the jurisdiction of such determination under provisio

any statute.



   Identically it was also held by the Hon'ble Supreme Court in another case reported in

1974 SC 1265 (Union of India V. Raman Iron Foundry) that no pecuniary liability arises till
 Court has determined that the party complaining of the breach is entitled to damages. But

that determination, there is no liability at all upon the defendant.



   Mr. Mukherjee, learned Senior Counsel, appearing for the appellant thus         submitted

since the Railways Act, 1989 does not give any authority to the Railway Board to impose

penalty by way of blacklisting the consignor and/or the consignee for a period of three years,

provision contained in para 6 of the said Rates Circular cannot be implemented.



   Mr. Mukherjee, learned Senior Counsel, thus invited us to interfere with the impugned o

which according to him was passed by the learned Trial Judge without properly appreciating

scheme of the Railway Act of 1989 which does not authorize the Railway authority to issue s

show cause notice for



holding any enquiry into the subject under reference in the said show cause notice

    Mr.Roy, learned Counsel appearing for the railway authority, the respondent herein, subm

that though it is true that the monetary claim for realization of the evaded freight charges

the penalty arising therefrom can only be enforced by instituting a suit before the Civil Court

it cannot be said that the railway authority has no jurisdiction to blacklist the appel

company on detection of evasion of railway freight charges on the basis of fraudu

misrepresentation made before the authority regarding the enduse of the transported iron

on affidavit. In this regard, he has relied upon the provision contained in paragraph 6 of

Rates Circular No.36 of 2009 which provides as follows :-
         Para 6:If at any stage, it is detected that the endorsement of

        Forwarding Note and/or the affidavit furnished under the

        provisions of Para 3 was false, inaccurate or misleading,

        penalty for mis-declaration shall be imposed as per extant

        instructions. In addition, such consignors and consignees will

        be blacklisted for a period of three years for transport of iron

        ore from any terminal of Indian Railways. Railway may also

        take recourse to further legal action in such cases.



   By referring to the said provision, Mr. Roy contended that when the declaration given by

the appellant company in the affidavit under provision of para 3 for utilization of th

transported iron ore through wagons for domestic consumption was found to be false and

inaccurate and/or misleading, the railway authority instead of imposing penalty by way o

blacklisting the appellant company, issued the said show cause notice as the Railway

authority thought that penalty for giving such false and inaccurate declaration on affidavi

should not be imposed without giving reasonable opportunity of hearing to the appellan

company. He thus, tried to trace out the authority of the railways administration to blacklis

the consignor and/or the consignee for a period of three years from para 6 of the said Rate

Circular.

   Mr. Roy, cited the following decisions of the Hon'ble Supreme Court to support hi

contention that the railway administration has the jurisdiction to blacklist the appellan

company which defrauded the railways administration by evading payment of actual freigh

rate applicable to the consignment under Rates Circular 36 of 2009 by giving false and/o
 misleading and/or incorrect declaration on affidavit and/or by furnishing an identica

indemnity note regarding the end use of the transported iron ore:-



(1) Unreported decision of the Hon'ble Supreme Court in the case of M/S Kulja Industrie

   Ltd. V. Chief General Manager W.T Project BSNL & Ors. delivered in Civil appeal No.8944

   of 2013

(2) In the case of Mahabir Auto Store & Ors. V. Indian Oil Corporation & Ors. reported in

   AIR 1990 (SC) 1031

(3) In the case of Patel Engineering Ltd. V. Union of India reported in AIR 2012 SC 2342.

We have considered those decisions. In those decisions the Hon'ble Supreme court no doub

held that blacklisting is permissible but those are the cases where a question arose as t

whether jurisdiction of blacklisting can be exercised in the realm of contractual field. It wa

also held by the Hon'ble Apex Court therein that blacklisting is permissible where such

exercise is supported by legislative approval. The said decision is not applicable in th

present case as the rights of the parties in the present case are not governed by contract

Here the appellant's right to avail of railway service flows from the statute viz, the Railway

Act, 1989, which renders such service to its customers as a common carrier, as held by thi

Hon'ble Court in the case of Chogemul & Ors. V. The Commissioners for the Improvement o

the Port of Calcutta reported in ILR 18 Cal 428. It was held therein that as a common carrie

the railway administration has no jurisdiction and/or authority to refuse acceptance of any

consignment if the consignor pays the freight charges for such consignment. Thus i

necessarily follows that even though the consignor and/or the consignee was found to hav

defaulted and/or evaded any freight rate earlier for transportation of any goods by railways
 the railways administration, being a common carrier, cannot refuse to accept th

consignment from the consignor when he is agreeable to pay freight charges as per the Rate

Circular.

   Mr. Roy further contended that when Paragraph 6 of the said Rates Circulars gives th

Railway authority to blacklist its service recipient under certain circumstances as maintained

therein, the jurisdiction to hold an enquiry to ascertain as to whether in any given

circumstances, blacklisting will be justified or not is implied even if such power to hold such

enquiry is not explicitly mentioned in the said provision. In support of such contention he ha

relied upon the decision of the Hon'ble Supreme Court in the case of Sakari Vasu V. State o

U.P & Ors. reported in 2008(13) SCALE 693.

   Apart from citing this decisions, Mr. Roy has also referred to various provisions contained

in the said Act such as Section 30(2), Section 31, Section 66, Section 71 and Section 78 o

the said Act to show that the jurisdiction of the Railways authority to blacklist the dishones

customers under Para 6 of the Rates Circular is not without legislative support. The learned

Single Judge has also relied upon those provisions for coming to the conclusion that th

provisions contained in para 6 of the said Rates Circular has legal sanction and the railway

authority is competent to impose penalty by way of blacklisting the consignor and/o

consignee who evaded payment of appropriate freight charges on the basis of a fals

declaration given by the consignor and/or the consignee regarding the enduse of the iron or

under the relevant consignments either at the time of booking the consignment or at the tim

of receiving delivery of the consignment.    As such we feel it necessary to set out thos

provisions herein which will help us to decide the present issue before us.

            30. Power to fix rates.
  (2) The Central Government may, by a like order, fix the

rates of any other charges incidental to or connected with

such carriage including demurrage and wharfage for the

whole or any part of the railway and specify in the order

the conditions subject to which such rates shall apply.

   31. Power to classify commodities or alter rates.- The

Central Government shall have power to--

    (a) classify or reclassify any commodity for the purpose

of determining the rates to be charged for the carriage of

such commodities; and

(b) increase or reduce the class rates and other charges.


66. Power to require statement relating to the description of

goods.- (1) The owner or a person having charge of any goods

which are brought upon a railway for the purposes of

carriage by railway, and the consignee or the endorsee of

any consignment shall, on the request of any railway servant

authorized in this behalf, deliver to such railway servant a

statement in writing signed by such owner or person or by

such consignee or endorsee, as the case may be, containing

such description of the goods as would enable the railway

servant to determine the rate for such carriage.
  (2) If such owner or person refuses or neglects to give the

statement as required under sub-section (1) and refuses to open

the package containing the goods, if so required by the railway

servant, it shall be open to the railway administration to refuse

to accept such goods for carriage unless such owner or person

pays for such carriage the highest rate for any class of goods.


 (3) If the consignee or endorsee refuses or neglects to give the

statement as required under sub-section (1) and refuses to open

the package containing the goods, if so required by the railway

servant, it shall be 270 open to the railway administration to

charge in respect of the carriage of the goods the highest rate

for any class of goods.



(4) If the statement delivered under sub-section (1) is materially

false with respect to the description of any goods to which it

purports to relate, the railway administration may charge in

respect of the carriage of such goods such rate, not exceeding

double   the highest rate for any class of goods as may be

specified by the Central Government.


(5) If any difference arises between a railway servant and such

owner or person, the consignee or the endorsee, as the case may

be, in   respect of the description of the goods for which a
 statement has been delivered under sub-section (1), the railway

servant may detain and examine the goods.


(6) Where any goods have been detained under sub-section (5) for

examination and upon such examination it is found that the

description of the goods is different from that given in the

statement delivered under sub-section (1), the cost of such

detention and examination shall be borne by such owner or

person, the consignee or the endorsee, as the case may be, and

the railway administration shall not be liable for any loss,

damage or deterioration which may be caused by such detention

or examination.



71. Power to give direction in regard to carriage of certain goods.-

(1) The Central Government may, if it is of the opinion that it is

necessary in the public interest so to do, by general or special

order, direct any railway administration--


(a) to give special facilities for, or preference to, the carriage of

such goods or class of goods consigned by or to the Central

Government or the Government of any State or of such other

goods or class of goods;
 (b) to carry any goods or class of goods by such route or routes

and at such rates;



(c) to restrict or refuse acceptance of such goods or class of goods

at or to such station for carriage, as may be specified in the order.



(2) Any order made under sub-section (1) shall cease to have

effect after the expiration of a period of one year from the date of

such order, but may, by a like order, be renewed from time to time

for such period not exceeding one year at a time as may be

specified in

the order.


    (3) Notwithstanding anything contained in this Act, every

railway administration shall be bound to comply with any order

given under sub-section (1) and any action taken by a railway

administration in    pursuance of any such order shall not be

deemed to be a contravention of section 70.

78. Power to measure, weigh, etc. Notwithstanding anything

contained in the railway receipt, the railway administration may,

before the delivery of the consignment, have the right to--


(i) re-measure, re-weigh or re-classify any
consignment,

(ii) re-calculate the freight and other charges; and
    (iii)   correct any other error or collect any amount that may have been
            omitted to be charged.

       Let us now consider the respective contentions of the learned Advocates of the partie

to find out the legality of the show cause notice in the light of the provision of the Railway

Act, 1989 and the concerned Rates Circular issued by the Railways Board.


       We have considered those provisions very carefully but we are unable to trace out any

provision which authorizes the railway administration to undertake any adjudication

proceeding for ascertaining the enduse of the iron ore after its delivery to the consignee by th

railway administration. Section 30 sub-section (2) of the said Act authorizes the Centra

Government and/or Railway Board to fix the rate or any other charges incidentally to o

connected with such carriage including demurrage and wharfage for the whole or any part o

the railway and specify in the order, the condition subject to which such rate shall apply. W

cannot trace out any provision in the said Section which authorizes the railway authority to

undertake an adjudication for finding out the enduse of the iron ore under the consignment.

       Similarly, Section 66 of the said Act gives jurisdiction to the railway authorities to cal

for a statement from the consignor and the consignee relating to the description of the good

under a consignment and to fix the freight rate accordingly and if before delivery of the

goods under the said consignment it appears to the             railway administration that th

statement delivered under sub-Section (1) by the consignor and the consignee is materially

false with respect to the description of any goods to which it purports to relate, the railway

may charge in respect of carriage of such goods such rate, not exceeding double the highes

rate for any class of goods as may be specified by the Central Government.
 Sub-Section 5 of Section 66 of the said Act provides that if any difference arises between a

railway servant and such owner or the person , the consignee or the endorsee, as the cas

may be, in respect of the description of the goods for which a statement has been delivered

under sub-Section (1), the railway servant may detain and examine the goods.



The said provision thus, makes it amply clear that this jurisdiction can be exercised by th

railway authority until the goods are delivered to the consignee. Once the goods are delivered

the railway authority is divested of its jurisdiction to hold any further enquiry under th

provision of Section 66 of the said Act.



Similarly, Section 71 of the said Act authorizes the railway administration to give direction in

regard to carriage of certain goods. Section 71(1)(c) is relevant for the present purpose. It i

provided therein that the Central Government may, if it is of the opinion that it is necessary

in the public interest so to do, by general or special order, direct any railway administration

to restrict or refuse acceptance of such goods or class of goods at or to such station as may

be specified in the order.    The said provision thus, makes it clear that under the said

provision the railway authority is authorized to restrict or refuse acceptance of such goods o

class of goods at or to such station for carriage. Under the said provision movement of good

or class of goods from one station to the other may be controlled by the Railway authorities

But the said provision does not authorize the railway administration to blacklist any person

and/or any other concern from availing of the railway services for transportation of any typ

of goods under a consignment when transportation of such goods or class of goods through a

particular zone is not restricted by the Railway authority under Section 71 of the said Act. In
 our considered view, by invoking jurisdiction under section 71 of the said Act, the railway

authority, being a public carrier, cannot refuse to book any consignment of a particula

consignor by black listing it on any ground as mentioned in para 6 of the Rates Circular. I

necessarily follows that when restriction on acceptance of goods and/or class of goods on a

particular railway line is specified by the Railway Board in its order passed under Section 7

of the said Act then such goods and/or class of goods will not be accepted by the Railway

authority from any person whosoever he may be, under the provision contained in Section 7

of the said Act. This provision, in our view, is not a provision which authorizes the railway

authority to blacklist any consignor/consignee on any of the grounds as mentioned in para 6

of the said Rates Circular.



      Similarly, Section 78 of the said Act does not authorize the railway administration to

blacklist any consignor and/or consignee on any of the grounds as mentioned in para 6 o

the said Rates Circular.      Section 78 of the said Act simply authorizes the railway

administration to re-measure, re-weigh or reclassify any consignment and/or calculate th

freight and other charges and correct any other error or collect any amount that may hav

been omitted to be charged and such exercise can only be done by the railway authoritie

before delivery of consignment.     Thus, once the consignment is delivered, the railway

administration loses its jurisdiction to exercise any of its powers as enumerated unde

Section 78 of the said Act.

      As a matter of fact, we have checked up all the relevant provisions of the said Act and

found that there is not a single provision in the said Act which authorizes the railway

administration to impose penalty by way of blacklisting any consignor and/or consignee on
 any ground, be it on the ground as mentioned in para 6 of the said Rates Circular or on any

other grounds not contemplated under Para 6 of the Rates Circular. As a matter of fac

Chapter XV of the Railways Act 1989, deals with penalty provisions.         The circumstance

under which penalty can be imposed have been specified in the said chapter. The nature o

and/or extent of penalty which can be imposed against the specified offences under the said

chapter, is also specified therein.   None of the provision contained in the said chapte

authorizes the Railway authority to impose penalty by way of blacklisting its service recipient

Imposition of penalty by way of blacklisting is unknown to the Act. This was not provided in

the Act, presumably for the reason that being a common carrier, it is impossible for th

Railway authority to refuse acceptance of any consignment for transportation of any good

from any consignor, if he pays appropriate freight charges, provided however movement o

such goods is not otherwise restricted in terms of Railways Act.

      Thus, we have no hesitation to hold that penalty as per the provision contained in para

6 of the said Rates Circular by way of blacklisting for giving misdeclaration cannot b

imposed upon the consignor and/or the consignee as it is not supported by any legislativ

sanction. Even assuming that the railway administration is authorized to impose penalty by

way of blacklisting for giving false declaration under provision of para 3 of the Rates Circula

either by consignor or by the consignee, still then, we are of the considered view but such

jurisdiction to impose such penalty by way of blacklisting cannot be exercised by the railway

authority on the basis of its self-assessment and/or determination of the falsity and/or th

inaccuracy of the declaration given by the consignor and/or the consignee, so long as th

falsity and/or inaccuracy in the declaration submitted by the consignor and/or consigne
 under the provision of para 3 of the said Rates Circular is not found and/or declared by th

Civil Court in the pending litigation.

      When the Civil court is in seisin over the identical cause of action, the railway

administration cannot be held to be justified in proposing to conduct a parallel adjudication

proceeding on its own over the self-same issues.

      Thus, the jurisdiction to impose penalty by way of blacklisting if at all can be exercised

by the railway authority; such jurisdiction can only be exercised after the adjudication of th

dispute in the pending suit is concluded before the Civil Court.

      Re: Meaning of "at any state"

      Before parting with this part of our consideration, we also like to discuss here abou

the meaning of the expression "at any stage" which is mentioned in part 6 of the said Rate

Circular. Though we find that none of the provision contained in the Railway Act authorize

the railway administration to hold any enquiry after delivery of the consignment, but at th

same time we cannot be unmindful of the provision contained in para 3 of the Rates Circula

which prescribes for charging of two different types of freight rates under two differen

circumstances. If iron ore is transported by wagon through a consignment for the domesti

consumption of the consignee then freight rate prescribed under Class 180 will be charged

On the contrary, if such transportation is not for domestic consumption, then th

consignor/consignee is liable to pay distance based charges in addition to the charges as pe

Class 180. But in order to avail of the concessional rate, the consignor and/or consignee i

required to declare that the iron ore under the said consignment will be utilized for domesti

consumption of the consignee at its factory on affidavit to be submitted by the consigne

before the railways administration. Even an indemnity is also required to be submitted by th
 consignee in this regard.    Thus, the applicability of the freight rate on such consignmen

depends upon the ultimate enduse of the iron ore under such consignment. Though availin

of concessional rates depends upon the ultimate enduse of the transported iron ore, but no

mechanism has been worked out for ascertaining the actual use of such transported iron or

by the consignee after the consignment is delivered.    However taking advantage of such flaw

in the legislation, no one should defraud the railway administration for avoiding payment o

freight rate prescribed for Distance Based Charge for transportation of iron ore in addition t

the freight rates under Class 180, when iron ore is transported for non domestic purpose.

      Thus, we find that charging of freight rate for transportation of iron ore depends upon

the enduse of the iron ore under consignment.          If it is found that iron ore under th

consignment is utilized for domestic consumption by the consignee, certainly the freight rat

prescribed under Class 180 will be applied. On the contrary, if it is found that the iron or

under consignment is not utilized ultimately for domestic consumption, then freight rat

under class 180 plus Distance Based Charge will be charged from the consignee. Thus, th

charging provision is applied on the basis of declaration given by the consignee about endus

of the iron ore under consignment at the delivery point but if ultimately it is found that th

iron ore under consignment is not utilized for domestic consumption and the consigne

submitted a false, incorrect and misleading declaration on affidavit under para 3 of the Rate

Circular about the enduse of the iron ore under consignment then certainly the consignee wil

be liable to pay not only the same rate under Class 180 but also the Distance Based Charg

and   penalty.   Unfortunately we find that no mechanism has been            formulated by th

legislature to ascertain the ultimate enduse of such iron ore after its delivery. In this contex

we cannot give a restricted meaning to the expression "at any stage" appearing at para 6 o
 the Rates Circular by holding that no enquiry can be made by the railway authority to

ascertain the enduse of the iron ore as in our view, such enquiry is absolutely necessary fo

ascertaining the truthfulness of the declaration given by the consignee on oath, which in fac

is the decisive factor for availing of the concessional rate for carriage of iron ore by rakes and

the gap in the legislation as indicated above should be filled up, to give legislative support to

the said expression appearing in paragraph 6 of the said Rate Circular.

      Even then we can neither permit a dishonest businessman to enjoy any concessiona

rates by giving false, incorrect, misleading declaration on affidavit regarding the enduse o

such iron ore nor allow such dishonest business concern to be unduly enriched by givin

false declaration about the enduse of the iron ore under consignment at its factory by giving a

false declaration and/or incorrect declaration for avoiding payment of Distance Based Charg

in addition to the rate prescribed under Class 180.

      In our view until such lacuna in the legislation is filled up by appropriate legislation by

the Parliament, the interest of the railway authority can only be protected if we work out th

following modality for transportation of the iron ore by the appellant company withou

suspending it by way of blacklisting.

      We thus, direct that at the time of booking each consignment for carriage of iron or

from one railway terminal to the other by rakes of wagons, the railway administration wil

realise the freight rate at class 180 plus Distance Base Charges as per para 1 of the Rate

Circular No.36 of 2009 from the consignor and will ultimately decide the actual freight rat

payable by the consignor/consignee, on being satisfied about the actual enduse of the iron

ore to be transported under the consignment through railway rakes of wagons.
       Thus, if the appellant company after receiving delivery of iron ore under any

consignment on submission of the declaration regarding its domestic consumption of the iron

ore at its factory as per para 3 of the said Rates, can satisfy the railway authority about th

enduse of such iron ore as per its own declaration, the railway authority will refund th

amount which the railway authority realized on account of Distance Based Charges fo

transportation of iron ore under the relevant consignment



      It is further clarified that for recording such satisfaction about enduse of the iron ore a

per the declaration given by the consignor/consignee, the railway authority may not only

verify the documents to be submitted by the consignor/consignee in support of their claim fo

refund of the Distance Based Charge realized by the railway authority at the time of bookin

the consignment, but also may take inspection at the factory site for ascertaining the actua

enduse of such iron ore by the consignee.



      We thus, clarify that this modality will be applicable henceforth so far as the appellan

is concerned.



      The appeal is thus, disposed of.      The impugned order passed by the learned Singl

Judge is, thus, modified accordingly.


  Urgent photostat certified copy of this order, if applied for, be given to the parties a

expeditiously as possible.

                                                                       (Jyotirmay Bhattacharya, J.

I agree (Tapash Mookherjee, J.)