Central Information Commission
M/S. National Film Development ... vs Commissioner Of Income Tax-Ii, Baroda on 30 December, 2008
AT A 896NFDCLITBaroda3012 1 1
CENTRAL INFORMATION COMMISSION
Room No.308, B wing, August Kranti Bhawan, Bhikaji Cama Place, New Delhi-110066
Appeal No. CIC/AT/A/2008/00896
Appellant: M/s. National Film Development
Corporation Limited, Mumbai
(through Shri M.N.A. Shetty,
Regional Manager, NFDC, Delhi)
Public Authority: Commissioner of Income Tax-II, Baroda
(through Shri Ashok Bhardwaj, CIT)
Date of Hearing: 30/12/2008
Date of Decision 30/12/2008
FACTS:-
The brief background of the matter is that National Film Development Corporation (NFDC hereinafter), Mumbai (a Central PSU), had made an arrangement with Doordarshan for telecasting feature films at slot fee fixed by Doordarshan. Against this, Doordarshan gave marketing rights of (FCT) advertisement time.M/s Sanitax Chemicals Private Limited purchased FCT at rates fixed by NFDC. The NFDC had raised certain bills for purchase of commercial time by Sanitax Chemicals Ltd. and this Company reportedly owes an amount of Rs.43.24 lakhs to NFDC but has not paid up this amount so far. NFDC had filed an application under the RTI Act vide their letter dated 04/07/2007 requesting for the following information:-
"a. Closing balance of National Film Development Corporation Ltd. (NFDC) in the accounts of M/s. Sanitex Chemicals Ltd., 2nd Floor, Dawa Bazaar, 13/14 R&T Marg, Indore 452001 (PAN No. AACCS5501R) and as reflected in the ROI of the assessee, as on 31/03/2002, 31/3/2003, 31/3/2004, 31/3/2005, 31/3/2006 (Assessed to tax in Ward 4(3), Baroda).
b. TDS benefits claimed by assessee on payment to NFDC.
c. Names of the Directors of M/s. Sanitex Chemicals Ltd. (Indore)."
2. As NFDC had requested for Income Tax Returns of M/s Sanitex Chemicals, the CPIO had issued a notice to M/s. Sanitex Chemicals u/s 11 of the RTI Act. After considering the objections filed by M/s. Sanitex Chemicals, the CPIO passed an order dated 02/08/2007 wherein he held that the information sought by NFDC was purely of personal nature and rejected the application in terms of section 8(1)(j) of the RTI Act.
3. Dissatisfied with this, the Appellant filed an Appeal before the Appellate Authority. The Appellate Authority, in his order dated 21/09/2007, had upheld the decision of CPIO. The operative part of the order is being reproduced herebelow:-AT A 896NFDCLITBaroda3012 1 2
"In this case, though the information is in respect of the appellant himself i.e. not pertaining to any third party but the Appellant has failed to establish the relationship between the information sought for and public activity or interest. The appellant could not establish the relationship that how larger public interest justifies the disclosure of the information sought for. On the contrary, the information sought by the appellant appears to be purely for personal purpose of recovery of his outstanding dues from M/s Sanitex Chemicals Ltd., Indore (the party in whose respect the information is sought)."
4. The present appeal has been filed against the order of the Appellate Authority.
5. The matter was heard on 30/12/2008. The Appellant is represented by Shri Shetty. Income Tax Department is represented by Shri Ashok Bhardwaj, CIT. As mentioned hereinabove, the real issue is non-payment of outstanding dues by M/s Sanitex Chemicals. Shri Shetty would submit that NFDC is seeking this information to build up a base for filing a civil suit against M/s Sanitex Chemicals for recovery of its dues. Shri Shetty also clarifies that NDFC is now not seeking copies of Income Tax Returns filed by M/s Sanitex Chemicals. All that NDFC is requesting for is the information as to whether in the Income Tax Returns, M/s Sanitex Chemicals has shown that any amount is due to NFDC. On the other hand, the submission of Shri Bhardwaj is that the information is of personal nature and pertains to a third party and is exempted u/s 8(1)(j) of the RTI Act.
DECISION
6. It is common place that the non-payment of dues by M/s Sanitex Chemicals is a civil matter for which civil remedies are available to NFDC. In fact, it is open to NFDC to seek the information under reference through the court process, if so advised, but the Commission is not concerned with it. The limited question for consideration before this Commission is whether the information requested for is disclosable under the RTI Act.
7. It has been the consistent view of this Commission in several of its decisions that ITRs, being personal information, are exempted from disclosure in terms of section 8(1)(j) of the RTI Act. Even the modified request of Shri Shetty, for all practical purposes, amounts to disclosure of ITRs filed by M/s. Sanitex Chemicals. I, therefore, find no infirmity in the orders passed by CPIO and Appellate Authority that the information requested for by the Appellant is not disclosable. Hence, the appeal is dismissed.
Sd/-
(M.L. Sharma) Central Information Commissioner Authenticated true copy. Additional copies of orders shall be supplied against application and payment of the charges, prescribed under the Act, to the CPIO of this Commission.
(K.L. Das) Assistant Registrar Tele: 011 2671 73 53 AT A 896NFDCLITBaroda3012 1 3