claim by the appellants that it is
carrying on of any sovereign functions. In this regard,
he drew our attention to the following decisions.
Bangalore ... appellants were carrying on
activities, which can be described as sovereign
functions, the answer was clear and forthright, namely,
that he was not having such
Bangalore water
supply, case. Observed that "the dichotomy of sovereign and non-sovereign
function does not really exit - it would all depend ... three functions there may be
some others functions also regarding which a view could be taken that the
same too is a sovereign function
sovereign
functions as defined in Section 54 of the Competition Act and the
functions performed by ICAI could not be termed as sovereign
functions ... sovereign functions.
However, even if it is accepted that the function of regulation of a
profession is relatable to the sovereign functions of the Government
observed that <the dichotomy of sovereign and non-
sovereign functions does not really exist 4 it would all depend on
the nature ... three functions, there may be some
other functions also regarding which a view could be taken that
the same too is a sovereign function
demarcating line between
sovereign and non-sovereign powers for which no
rational basis survives has largely disappeared.
Therefore, barring functions such as administration of
justice ... exercise of sovereign power . Just as
running of passenger buses for the benefit of general
public is not a sovereign function, similarly the
running
this that in the aforesaid Australian
case the distinction between sovereign and
non-sovereign functions was categorised as
regal and non-regal. In some cases ... State function, whereas in
some Governmental function.
13. The aforesaid shows that if we were
to extend the concept of sovereign function to
include
this that in the aforesaid Australian
case the distinction between sovereign and
non-sovereign functions was categorised as
regal and non-regal. In some cases ... State function, whereas in
some Governmental function.
13. The aforesaid shows that if we were
to extend the concept of sovereign function to
include
this that in the aforesaid Australian
case the distinction between sovereign and
non-sovereign functions was categorised as
regal and non-regal. In some cases ... State function, whereas in
some Governmental function.
13. The aforesaid shows that if we were
to extend the concept of sovereign function to
include
very
wide ramification but essentially sovereign functions are
primary inalienable functions which only State could
exercise. Thus, various functions of the State, may be
ramifications ... external security, grant of pardon. So, the
dichotomy between sovereign and non-sovereign function
could be found by finding which of the functions
learned counsel for the appellant submitted that the
appellant performs sovereign function of the State and thus not
liable to pay service tax for collecting ... Commissioner has cited certain services which he has presumed
6
are sovereign functions and has concluded that, in those
services, invoice is not issued
