Learned counsel for the revisionist contends that the distinction between the sovereign function of the passport officer and the ministerial act after the issuance ... sovereign power has largely disappeared. In Chief Conservator of Forests (supra), the Hon'ble Supreme Court declined to extend the concept of sovereign functions
statutorily
created body by the State Govt and is undertaking sovereign functions by
collecting amounts on behalf of the Govt. Therefore, no motive to suppress ... hesitation
to come to a conclusion that ADDA is performing sovereign functions on
behalf of the State Government of West Bengal.
15. The Bangalore Bench
statutorily
created body by the State Govt and is undertaking sovereign functions by
collecting amounts on behalf of the Govt. Therefore, no motive to suppress ... hesitation
to come to a conclusion that ADDA is performing sovereign functions on
behalf of the State Government of West Bengal.
15. The Bangalore Bench
Constitution of India unless the functions are such which
are akin to the functions of the State or are sovereign in nature.
32. The decision ... discharging of public functions and duties akin to the sovereign
functions discharged by the State is significantly absent. The challenge
in the writ petition
held to be an industry rather it is a part of
sovereign function.
5. Learned counsel for the petitioners submits that a specific plea ... function of the department was not in
discharge of any sovereign function of the State. These aspects of the
matter have not been considered
which an individual is vested with some portion of the sovereign functions of the government to be exercised by him for the benefit ... Sovereign'. State activities are multifarious, from the primal ''Sovereign' power which exclusively inalienably could be exercised by the sovereign alone, which
area on
Government projects. As such, it was performing they are
sovereign functions. It was submitted, respondent raised
dispute by alleging that he was appointed ... engaged in carrying out work for Government/Government
Agencies, which were sovereign functions and also about
workman having worked for minimum period of 240 days
been able to understand
that the government authorities doing sovereign functions, will have to continue as the
functions shall have to be discharged ... government or similar entity only to continue carrying out the
sovereign functions. The Ld. CIT with the interpretation that even government is a
business entity
cannot
be considered as a sovereign activity. Thus, the exemption of OP under the category
of 'sovereign functions' as defined under Section ... Page 25 of 39
Public Version
out part sovereign and part non-sovereign functions/activities, in which case the
non-sovereign activities of the entity
that the
assessee being Municipality had provided services / facilities while
discharging sovereign functions and therefore the levy of service tax cannot
be sustained ... favour of the Department observing that the Municipalities are not
discharging sovereign functions while providing the services. The assessee
did not advert to the State
