authorised officer that
such excess deficiency or loss was due to some
unavoidable cause, he may waive the penalty
impossible under this sub-rule ... others
officer that such excess deficiency or loss was due to some
unavoidable cause, he may waive the penalty.
16. Thus, the pivotal question
retrenched:
Provided that where the undertaking is closed clown on account of unavoidable circumstances beyond the control of the employer, the compensation to be paid ... shall not be deemed to have been closed down on account of unavoidable circum
stances beyond the control of the employer within
the meaning
right will not be restricted or
denied unless such a construction is
unavoidable".
and held: (SCC p. 128, para 43)
Digitally signed by ARUN ... right will not be restricted unless such a
construction is unavoidable'. In the instant case,
in view of the non obstante clause, Section
command of civil or military authority, fire, explosion, act of God, other unavoidable cause or natural calamity (hereinafter called the "breakdown"), then ... command of civil or military authorities, fire, explosion, act of God, other unavoidable cause or natural calamity". All these causes are compendiously described
prescribed under
Rule 16 of the Rules of 1996 was due to unavoidable
circumstances beyond the control of the petitioner. It is
submitted that despite ... satisfaction of the Excise
Commissioner by producing material and cogent evidence that
unavoidable circumstances or causes beyond the control of
the petitioner occasioned the loss
expression " vifjgk;Z " found in clause 9 means
"unavoidable" as per Bhargava's Standard Illustrated Hindi to
English Dictionary ... Chambers 21st
Century Dictionary (revised Edition) at page 1553 'unavoidable'
has been stated to mean, 'not able to be avoided
Income Tax Rules as there were exceptional and unavoidable circumstances in not making payment by a cross cheque or by a crossed bank draft. This ... view of the circular dated 31-5-1977 due to exceptional or unavoidable circumstances or because payment in manner aforesaid required under Section
Shri Santosh Kumar were made in exceptional and unavoidable circumstances, the ITO invoked the provisions of Section 40A(3) of the Act and disallowed ... establish that the said cash payments were made under exceptional and unavoidable circumstances. Under the circumstances the provisions of Section
been indicated that it can be applied in certain unavoidable
situations, when no other option is available, the observations and the
principle laid down therein ... taken note of in relation to a
unavoidable situation that may arises, when no substitute
officer/authority is available to discharge the statutory function.
Similar
order dated
15.3.2016 was cancelled by the Head of the
Department for unavoidable reasons and approval
was given for appointment of respondent ... Emphasis added)
16. The return does not spell out what were
the unavoidable reasons or probable cause. The
stand of the Government is delightfully vague
