SARAVANAKUMAR
08 March 2010 at 19:40
Sir,
My father was died in an accident(by mettupalayam govt ambulance)in 2005.It was filed and complained with one lawyer.He took the case last 5 years.In 2005 itself,the court announced some amount.But now itself didn't get that amount sir.The lawyer said the hospital appealed that's only because of delay.Finally,you get the interest of that amount itself.we are confusing,so please help me in this case.
SUVIGYASAXENA
08 March 2010 at 16:29
Seven Cheques of one party deposited with the bank for realisation all the cheques were bounced on the same date. Does the notice is required to be served within 30 days for every cheque saparately?
parshotam lal
08 March 2010 at 07:53
Hello
My daughter in law has filed cases under DV act and 498A against all the members of family. Husband and wife both were living seperately from us. In her complaint the last statement is that " on 29-July-2007 my husband demanded a diamond ring from me and left me until demand is not met."
She has written an email to my son on 27-Aug-2007.The body part of email is attached here with. She has filed cases on 20-Nov-2007.
Could you please suggest how this email can help us in fighting these false cases.
What are the things that comes out from this email.
My daughter-in-law had tried to kill my son with her relatives on 30 July 2007 at her uncles residence.She has attacked on my son on 21 Sep 2007 at his office at night, then on 30 Sep 2007 at our house and then on 7 Oct 2007 at my brothers residence. All these attacks were during nights around 10 pm. Police refused to file case against her and her relatives as her sister is working in Haryana Police. On 8 Oct 2007 my son wrote a letter to President and other authorities for safety which came to inquiry in SP Office at Haryana and he has resigned from his job as they threatened they would see him in office. SP office sent it to CAW cell on 31-Oct-2007. First date of hearing in CAW cell was on 16-Nov-2007.She didnt come and has filed cases on 20-Nov-2007 in UP. On 10 Dec-2007 she took summons from court by hand and had given evidence in CAW cell on the same date that she would proceed through court not through CAW cell and refused to go for face to face talk. She has been dragging these cases.
Now please suggest what could be done when it comes to my son amd my familys life.She is such a girl that if we dont listen to her she would take poison and die and would leave us no where.She has been staying away from us.She was staying with my son in UP(Noida)
Anonymous
08 March 2010 at 06:45
I am a docotr running a private clinic
One person used to supply surgical items for a few months
about three months back i put an order with him for an item for which money was paid by bank as DD( by way of loan i have availed from the bank)
After that he has not supplied the item but was contacting me .But for the last ten days he has stopped contacting, his phones are not reachable and after further inquiries i find that the name and office are fraud- do note exist
how am to proceed in this case
Dr.PNNPisharody
Anonymous
07 March 2010 at 17:10
dear sir,pls ,first thank a member for send me this latest ruling of cic for demand third party income tax return, my question....... ek party ne mere upar 138 n.i.act ka case kiya hai,aur 99000 rs.ki baki nikali hai, main uska i.t.return mangane ke liye mera aavedan refuse kar diya, he is propriter ship firm,but mera aavedan i.t. ne refuse kar diya, kya is desison ke hisab se main appeal main ja sakta hu kya. ..............................CENTRAL INFORMATION COMMISSION
Club Building, Old JNU Campus,
Opposite Ber Sarai, New Delhi 110 067.
Tel: +91 11 26161796
Decision No. CIC/LS/A/2009/000647/SG/5887
Appeal No. CIC/LS/A/2009/000647
Relevant facts emerging from the Appeal:
Appellant : Mr. Rakesh Kumar Gupta,
102, SFS Flats DDA, C & D Block
Shalimar Bagh, Outer Ring Road
Delhi 110088
Respondent : The Public Information Officers
C/o Commissioner of Income Tax
CIT (Central)-2, Room No. 341
E-2, ARA Centre, Jhandewalan Ext.,
New Delhi-110055
RTI application filed on : 14/01/2009
PIO replied : 16/02/2009
First Appeal filed on : 19/02/2009
First Appellate Authority order : 08/05/2009
Second Appeal filed on : 13/05/2009
Information sought:
All records available with the income tax department including assessment records of all the levels with regard to:
1. Escorts Limited AY (1998-99 to 2005-2006)
2. Mr. Rajan Nanda AY (1998-99 to 2005-2006)
3. Escorts Heart Institute & Research Centre Chandigarh (Society) AY (2001-2002)
4. Escorts Heart Institute & Research Centre Delhi (Society) AY (1998-99 to 2001-2002)
5. Dr. Naresh Trehan AY (1998-99 to 2005-2006)
6. Escorts Heart Institute & Research Centre Limited Chandigarh AY (2000-2001 to 2005-2006)
7. Big Apple Clothing (P) Limited AY (1998-99 to 2005-2006)
8. AAA Portfolio (P) Limited (1998-99 to 2005-2006)
Required:
1. Inspection of all records in above respect.
2. Kindly provide the copies of documents mentioned at the time of inspection.
3. Kindly provide the officers (from assessing officers to CCIT), who are the officers to take action on “Tax Evasion Petition” given by me from 01/08/2008 till date.
Page 2 of 11
PIO’s Reply:
The PIO vide his reply stated that as the information related to third parties, they were sent the notice accordingly. Third parties in reply to the notice objected strongly against the inspection as well as disclosure of information relating to their income tax records. Third Parties submitted that the information sought included certain personal documents and details which were part of the Income Tax Proceedings and if these details were released, they might have potential to expose the assessee to grave danger from unscrupulous and criminal elements. According to the PIO the Applicant was not able to substantiate as to what is the overriding public interest in disclosing the information relating to third parties and unless the case of public interest is established, the disclosure would lead to an invasion of privacy of the assessees.
In umpteen number of cases the CIC has observed that income tax related information are personal information of the third parties and therefore, should not be disclosed as such u/s 8 (1) (j) of the RTI Act 2005.
In so far as the issue mentioned at Sl. No. 3 of the petition is covered, this is under compilation and action as deemed fit would be taken in due course time.
Grounds for First Appeal:
PIO’s refusal to grant information.
Order of the First Appellate Authority:
The FAA upheld PIO’s reasons to refuse to grant the information and therefore, did not allow the appeal. With regards to supply of copies of TEPs, PIO was directed to supply copies along with the action taken thereon.
Grounds for Second Appeal:
Nothing was stated in the information presently given to the Applicant as to what has been done by the Income Tax Department on the Tax Evasion Petition given by others. Various TEPs were not given to him related to Escorts Limited, Mr. Rajan Nanda and others. Refusal to give information not valid.
Relevant facts emerging during hearing on 18/08/2009:
The following were present.
Appellant: Mr. Rakesh Gupta
Respondent: Mr. VM Mahidhar, PIO, Asst. Commissioner IT
The PIO stated he was not prepared for the hearing. The Commission also felt that since third parties have objected they should be heard. The Commission decided to adjourn the matter and also asked the respondent to serve the notice on all the third parties and give them copies of all the documents. The next hearing was fixed on 18 September 2009 at 4.30pm.
Relevant facts arising during the hearing held on 18/09/2009:
The following persons were present:
Appellant: Mr. Rakesh Kr. Gupta
Respondent: Mr. VM Mahidhar, PIO, Asst. Commissioner IT, Central Circle 3
Third parties: Mr. PR Rajhans on behalf of Dr. Naresh Trehan;
Page 3 of 11
Mr. Arun Kumar Bhatia on behalf of Escorts Ltd. (Delhi & Chandigarh); AAA Portfolios Pvt. Ltd., Big Apple Clothings Pvt. Ltd., and Mr. Rajan Nanda,
Mr. NL Gandhi on behalf of Escorts Heart Institute and Research Centre.
Mr. Rajhans stated the following “Disclosure of information in the course of an income tax assessment does not constitute an invasion on the privacy of an individual and is in accordance with statutory obligation. Disclosure of information to any third party amounts to invasion of privacy as these are personal information furnished to income tax department in course of assessments”.
Mr. Bhatia and Mr. Gandhi were asked if they wanted to make any oral submissions. They stated that whatever they wanted to say was stated in the written submissions.
The PIO Mr. Mahidhar stated that “all the assessments were completed on the basis of the information forwarded by the investigation wing and also based on the information claimed to be furnished by the Appellant and all these assessments were challenged by the third parties and were pending before different Appellate Authorities that is ITAT level, Hon’ble High Court, New Delhi and Hon’ble Supreme Court. Logically no investigation could be said to be complete unless it has reached a point where the final decision on the basis of that investigation is taken. In this context the progress of assessments are therefore exempt from disclosure under Section 8(1)(h).”
The Commission asked the PIO to give reasons as to how Section 8(1)(h) would apply in the instant case. He states “one assessment in the case of EHIRC, Chandigarh Society for the AY 2001-2002 was restored back to an assessing officer by the Hon’ble ITAT Chandigarh. Because it is in the initial stages it would impede the process of investigation”. He did not give any explanation how the investigation would be impeded. He further claimed exemption under Section 8(1)(e) and (j).
The Commission asked Mr. Bhatia of Escorts who has submitted Decision No. CIC/AT/A/2006/00586 of 18/09/2007 how this decision was relevant in the instant case.
Mr. Rajhans stated that information should be sought in public interest.
Mr. Rakesh Kumar Gupta stated that Section 8(1) (j) cannot apply to legal entities and corporates and only applies to individuals. Mr. Gupta further states that Dr. Naresh Trehan’s assessment was revised upwards by Rs. 14.7 crores at the CIT (Appeal). This is based on information received from RTI Application. The CIT (Appeal) has confirmed the addition of Rs. 14.7 crores over and above the returned income. But ITAT has restored back the issue to the Assessing officer to reassess the income. The Appellant alleges that this addition of Rs. 14.7 crores is only of book value which only about 20% of the market value.
The order was reserved on 18/09/2009. The Respondents were directed to send written submissions by 23/09/2009 and the Appellant was asked to respond by 30/09/2009.
Decision announced on 14 December 2009:
Page 4 of 11
The Commission has received written submissions on behalf of Dr. Naresh Trehan on 23/09/2009 and 01/10/2009. The Commission has also received submissions from the Appellant 23/09/2009.
After perusing the submissions made during the hearing and considering the submissions made during the hearing, it appears that the following exemptions have been claimed by the Department and the Third parties- Section 8(1)(b), (d), (e), (h), and (j). Section 3 of the RTI Act very succinctly states ‘Subject to the provisions of this Act, all citizens shall have the right to information.’ Thus according to the RTI Act, if the information as defined under Section 2(f) is not exempt from disclosure under Section 8(1) or 9 of the Act, and is held by a public authority as defined under 2 (h), it has to be disclosed. It is clear that the information sought is information as defined under Section 2(f) of the RTI Act and is held by the Income Tax department which is a Public authority. Therefore, the Commission will examine the applicability of the exemption clauses claimed by the Department and the Third parties.
The Citizen’s right to Information can only be restricted, if the disclosure is exempt under Section 8 (1) of RTI Act 2005. The Commission will examine the applicability of each of the exemptions:
Section 8(1) (b) of the Act provides-
8. (1) Notwithstanding anything contained in this Act, there shall be no obligation to give any citizen,—
(b) information which has been expressly forbidden to be published by any court of law or tribunal or the disclosure of which may constitute contempt of court;
Four third parties have relied on an earlier order of the Commission dated 18/09/2007 in Appeal No. CIC/AT/A/2006/00586 to claim that information should not be disclosed to the Appellant. One of the grounds referred to by the Commission in this order is Section 8(1)(b).
This exemption clause can be applied only when the disclosure of information has been expressly forbidden by any court of law or tribunal. In its earlier order the Commission had referred the matter back to the First Appellate Authority on the ground that a determination had to be made whether the tribunal had expressly forbidden the disclosure of information or not. Therefore it is clear that in the earlier order of the Commission the exemption under Section 8(1)(b) had not be applied. Furthermore, in the present case the Department and the Third Parties have not established before the Commission that there exists an order of any Court or tribunal which forbids the disclosure of the information that has been sought by the Appellant. Since no evidence has been shown that the disclosure of the exemption has been expressly forbidden by any court of law or tribunal, there appears to be no ground for claiming exemption under Section 8 (1) (b).
Section 8(1) (d) of the Act provides-
8. (1) Notwithstanding anything contained in this Act, there shall be no obligation to give any citizen,—
(d) information including commercial confidence, trade secrets or intellectual property, the disclosure of which would harm the competitive position of a third party, unless the competent authority is satisfied that larger public interest warrants the disclosure of such information;
Page 5 of 11
This ground for exemption has been relied on by three third parties. The Commission has held in Shivaji Pandurang Raut v. Income Tax, Pune CIC/MA/A/2006/00806 dated 05/02/2007 that denial of information relating to the details of taxes assessed and paid by the people of the Satara District under Section 8(1)(d) is not justified.
Furthermore, none of the third parties have explained before the Commission how this ground can apply in the present case and how the information which the Appellant has been sought is of commercial confidence and that its disclosure would harm their competitive interest. Unless both conditions are established, this exemption cannot apply. The last year for which information is sought relates to AY 2005-2006 ie. financial year ending 2005. It is extremely unlikely that there would be any information relating to 2005, which if revealed in 2009 could harm the competitive position of any of the third parties. No arguments have been advanced even to justify that the information is one where ‘commercial confidence, trade secrets or intellectual property’ will get disclosed. In view of this the claim for this exemption has been made without any grounds.
Section 8(1) (e) of the Act provides-
8. (1) Notwithstanding anything contained in this Act, there shall be no obligation to give any citizen,—
(e) information available to a person in his fiduciary relationship, unless the competent authority is satisfied that the larger public interest warrants the disclosure of such information;
The Department and all the third parties have relied on this ground of exemption. For Section 8(1)(e) of the RTI Act to apply there must be a fiduciary relationship and holder of information must hold the information in his fiduciary capacity. The traditional definition of a fiduciary is a person who occupies a position of trust in relation to someone else, therefore requiring him to act for the latter's benefit within the scope of that relationship. In business or law, we generally mean someone who has specific duties, such as those that attend a particular profession or role, e.g. financial analyst or trustee. The information must be given by the holder of information when there is a choice- as when a litigant goes to a particular lawyer, or a patient goes to particular doctor. It is also necessary that the principal character of the relationship is the trust placed by the provider of information in the person to whom the information is given. An equally important characteristic for the relationship to qualify as a fiduciary relationship is that the provider of information gives the information for using it for the benefit of the giver. All relationships usually have an element of trust, but all of them cannot be classified as fiduciary.
In the present case, the information the Appellant is seeking information which the Department has received from members of the public as a result of their statutory obligation to file tax returns. Members of the public who have sent this information to the Department did not have any choice with regard to who they would like to send this information to. In fact, as there is a legal obligation to file these returns, members of the public have no choice with regard to the disclosure of this information to the Department. Traditionally, lawyer-client relationship and doctor-patient relationship have been considered to be examples of fiduciary relationship. In both these relationships, the lawyer and the doctor act on behalf and in the interest of their client and patient. The Department makes a tax assessment or takes any other action on this information based on the law and regulations relating to income tax. The Department does not take this
Page 6 of 11
action for the benefit of the tax assessees or in their personal interest. If the department were to take action for the benefit of the assessees, it would be considered a corrupt practice. The element of trust involve in such a situation is not the one required for a fiduciary relationship. As the Department cannot be considered to be holding the information in a fiduciary capacity, information sought by the Appellant, therefore, cannot be denied on this ground.
Section 8(1) (h) of the Act provides-
8. (1) Notwithstanding anything contained in this Act, there shall be no obligation to give any citizen,—
(h) information which would impede the process of investigation or apprehension or prosecution of offenders;
Dr. Naresh Trehan, one of the third parties, and the Department have relied on this ground of exemption. Both parties have stated that as the process of assessment has not been finalized till date and investigation is still underway, exemption under Section 8(1)(h) applies. But the mere fact that an investigation is underway and that assessment has not been finalized is not a sufficient ground for the application of Section 8(1)(h). The High Court of Delhi has held in Bhagat Singh v. CIC & Ors. WP (C) No. 3114/2007 that-
“It is apparent that the mere existence of an investigation process cannot be a ground for refusal of the information; the authority withholding information must show satisfactory reasons as to why the release of such information would hamper the investigation process. Such reasons should be germane, and the opinion of the process being hampered should be reasonable and based on some material. Sans this consideration, Section 8(1)(h) and other such provisions would become the haven for dodging demands for information”
The PIO has contention that, “Logically no investigation could be said to be complete unless it has reached a point where the final decision on the basis of that investigation is taken. In this context the progress of assessments are therefore exempt from disclosure under Section 8(1)(h)”, only states that the investigation is not over. No claim has been made that the process of investigation would be impeded in any manner.
Neither party has been able to establish before the Commission how the disclosure of information to the Appellant would impede the process of investigation. Therefore, Section 8(1)(h) cannot be applied in the present case to claim exemption from disclosure of information.
Section 8(1) (j) of the Act provides-
8. (1) Notwithstanding anything contained in this Act, there shall be no obligation to give any citizen,—
(j) information which relates to personal information the disclosure of which has no relationship to any public activity or interest, or which would cause unwarranted invasion of the privacy of the individual unless the Central Public Information Officer or the State Public Information Officer or the appellate authority, as the case may be, is satisfied that the larger public interest justifies the disclosure of such information:
Page 7 of 11
Provided that the information which cannot be denied to the Parliament or a State Legislature shall not be denied to any person.
The final exemption claimed by the Department, Dr. Naresh Trehan and three other third parties is under the Section 8(1)(j). The three other third parties are the Escorts Heart Institute and Research Centre, Delhi, Escorts Heart Institute and Research Centre, Chandigarh and Escorts Heart Institute and Research Centre Ltd. Section 8(1)(j) is with regard to personal information and therefore it can only be claimed by natural persons and not by corporate entities. The three Institutes cannot claim to have ‘personal’ information. There is a difference between having a personality, i.e. a legal personality, and owning ‘personal information’. Personal information is information relating to a natural person, not a legal person. Words in a law should normally be given the meanings given in common language. In common language we would ascribe the adjective 'personal' to an attribute which applies to an individual and not to an Institution or a Corporate. From this it flows that 'personal' cannot be related to Institutions, organisations or corporates. Hence Section 8(1)(j) cannot be applied when the information concerns institutions, organisations or corporates. Therefore, the Commission is of the opinion that Section 8(1)(j) cannot be relied on by these three third parties as they are not natural persons.
With regard to the information relating to Dr. Naresh Trehan it has been argued by his representative that the information sought is personal as it contains personal financial information of the assessee including various assets, income and expenditure and the disclosure of this information has no relationship with any public activity or interest. It has been alleged that the information has been sought with ill will and malice, with the motive to harass and blackmail the assessee. Furthermore, the Appellant is likely to misuse the information and could endanger the life and property of the assessee if the information goes in the hands of unsocial elements. There is no larger public interest served in disclosing this information to the Appellant.
The Commission has considered the submissions made by the Appellant, the Department and the representative of Dr. Naresh Trehan. To qualify for this exemption the information must satisfy the following criteria:
1. It must be personal information.
There is no doubt that information with regard to Dr. Naresh Trehan is personal information.
2. It must not have been disclosed to the public authority as part of a public activity
The phrase 'disclosure of which has no relationship to any public activity or interest' means that the information must have been given in the course of a Public activity. Various Public authorities in performing their functions routinely ask for 'personal' information from Citizens, and this is clearly a public activity. When a person applies for a job, or gives information about himself to a Public authority as an employee, or asks for a permission, licence or authorisation, all these are public activities. Also when a Citizen provides information in discharge of a statutory obligation, this too is a public activity. Therefore, information provided by an assessee to the Department for purposes of income tax assessment is information disclosed in relation to a public activity and therefore this part of Section 8(1)(j) is inapplicable in the present case.
Page 8 of 11
3. The disclosure of the information would lead to unwarranted invasion of the privacy of the individual.
Certain human rights such as liberty, freedom of expression or right to life are universal and therefore would apply uniformly to all human-beings worldwide. However, the concept of 'privacy' is a cultural notion, related to social norms, and different societies would look at these differently. Therefore referring to laws of other countries to define ‘privacy’ cannot be considered a valid exercise to constrain the Citizen’s fundamental Right to Information in India.
Parliament has not codified the right to privacy so far, hence in balancing the Right to Information of Citizens and the individual's Right to Privacy the Citizen's Right to Information would be given greater weightage.
The State has no right to invade the privacy of an individual. There are some extraordinary situations where the State may be allowed to invade the privacy of a Citizen. In those circumstances special provisions of the law apply; usually with certain safeguards.
Therefore where the State routinely obtains information from Citizens, this information is in relationship to a public activity and will not be an intrusion on privacy. As this information has been provided by the assessee to meet his legal obligations, there is no unwarranted invasion of his privacy by the state. Therefore the disclosure of the same information to another person cannot be construed as being an unwarranted invasion of the privacy of the individual.
Given our dismal record of misgovernance and rampant corruption which colludes to deny Citizens their essential rights and dignity, it is in the fitness of things that the Citizen’s Right to Information is given greater primacy with regard to privacy.
Hence information provided by individuals in fulfillment of statutory requirements will not be covered by the exemption under Section 8 (1) (j).
It has come out during the hearing before the Commission,- and through the submissions made by the various parties,- that the Appellant is an informer for the Department. Escorts has also raised the matter in its written submissions of 17 September 2009, and asked the Commission to decide “Whether an informer of the I.T. department can seek information in respect of the records of a third party for an ulterior motive?” The ulterior motive being referred to appears to be the reward money which the appellant might get.
The Appellant has given a list of additions made by various Tax evasion officers relating to the information being sought by him:
Escorts Limited. Page K-5 of Letter dated 22/9/2009
A Y 2001-2
Escorts limited . Page k-5 & k-7
Amount in
Page 9 of 11
Crore
Addition Income( Tax evasions) by Assessing Officer
106.94
On Hospital theft case only
88.11
On Hospital theft case confirmed by CIT (A)
86.40
ITAT had reduce hospital theft case amount
Zero
Mr Rajan Nanda . Page K-12 of Letter dated 22/9/2009
A Y 2003-4
Amount in Crore
Addition Income( Tax evasions) by Assessing Officer
8.05
Addition Income( Tax evasions) confirmed by CIT (A)
8.05
Addition Income ( Tax evasions) confirmed by ITAT
0.35
Escorts Heart Institute & Research Centre Chandigarh
Page K-10 of Letter dated 22/9/2009
Page k -10
A Y 2001-2
Escorts Heart Institute & Research Centre Chandigarh ( Society) . PageK 12
Amount in Crore
Addition Income( Tax evasions) by Assessing Officer
154.34
Addition Income( Tax evasions) confirmed by CIT (A)
149.08
ITAT had remanded back case to Assessing officer to reassess tax evasion
Escorts Heart Institute & Research Centre Limited Chandigarh
Page K-11 of Letter dated 22/9/2009
Amount in Crore
A Y 2003-4
Addition Income( Tax evasions) by Assessing Officer
100.68
Addition Income( Tax evasions) confirmed by CIT (A)
0.13
No appeal by assesee and income tax department.
Escorts Heart Institute & Research Centre Delhi ( Society)
Page K-8 of Letter dated 22/9/2009
A y 2001-2
Amount in Crore
Addition Income( Tax evasions) by Assessing Officer
156.44
Further Proceeding are stayed by Delhi High Court
Vide WP ( C ) 11909/2005 on assesee appeal.
Dr Naresh Trehan
Page K-9 of Letter dated 22/9/2009
A Y 2001-2
Page 10 of 11
Amount in Crore
Addition Income( Tax evasions) by Assessing Officer
10.08
Addition Income( Tax evasions) confirmed by CIT (A)
14.7
ITAT had remanded back case to Assessing officer to reassess tax evasion
Big Apple Clothing (P) Limited
Page K-13 of Letter dated 22/9/2009
A Y 2001-2
Amount in Crore
Addition Income( Tax evasions) by Assessing Officer
6.44
Addition Income( Tax evasions) confirmed by CIT (A)
7.35
appeal pending with ITAT
AAA Portfolio (P) Limited
Page K-14 of Letter dated 22/9/2009
A y 2001-2
Amount in Crore
Addition Income( Tax evasions) by Assessing Officer
8.5
Addition Income( Tax evasions) confirmed by ITAT
6.81
Thus the appellant has pointed out that Assessing officers have added hundreds of crores as additional income and CIT (A) has also confirmed some of them. He fears that a lot of alleged tax evasion will go unpunished leading to a loss of revenue and perhaps his reward money. If Citizens monitor this through RTI, it could be a major gain for public revenue and perhaps a good check on corrupt officials.
It has been statutorily provided that informers to the Income tax Department would be rewarded. Hence the State has recognized that the informer who gives information about tax evasion is valued and needs to be rewarded to motivate and recognize the contribution of the informer. Therefore, if the Appellant is assisting the Department by bringing instances of tax evasion to its notice, and if he is using information that he has received through RTI Applications for this purpose, it cannot be considered to be misuse of information in any way, nor can it be considered to be an unwarranted invasion of privacy of the assessee. In that case even if any of the exemption clauses of Section 8 (1) were applicable it certainly serves a larger public interest, if tax evasion is curbed. It is the stated objective of the Act, - as spelt out in its preamble,- to curb corruption and it is widely accepted that evasion of taxes is facilitated because of large scale corruption in Government offices.
Hence, the arguments raised by Dr. Trehan that the RTI application is motivated by ill will and malice, with the motive to harass and blackmail the assessee are unfounded because as stated above a public interest is served if tax evasion is curbed. Further no harm can be caused to the privacy of Dr. Trehan in this case because the assessing authority in this case has already confirmed that in some cases tax has been evaded. The contention that the Appellant is likely to misuse the information and could endanger the life and property of the assessee also cannot be accepted. Denying information under the RTI Act on the mere apprehension that there is likelihood that the information sought can be misused would defeat the very objective of the RTI Act which seeks to ensure the
Page 11 of 11
information is freely accessed. Thus if an informer is using RTI to get information which could help him to claim a reward by showing that tax has been evaded, it cannot be denied that a large public interest is being served of getting the public’s due taxes and curbing corruption.
The Commission concludes that no case has been made showing that any of the exemption clauses apply to the information sought by the appellant. The onus to prove that a denial of information was justified is on the PIO as per Section 19(5) of the RTI Act. Though it is not necessary, the appellant has also shown that a larger public interest of increasing public revenue and reducing corruption may be served by disclosure of the information, which would outweigh any harm to any protected interest.
The Appeal is allowed.
The PIO is directed to provide the inspection of the records and also the other information sought by the appellant before 15 January 2009. The Respondent is further directed to send a copy of this order to the Third parties immediately.
This decision is announced in open chamber.
Notice of this decision be given free of cost to the parties.
Any information in compliance with this Order will be provided free of cost as per Section 7(6) of RTI Act.
Shailesh Gandhi
Information Commissioner
14 December
CHANDRAGUPTA PRAKASH GUPTA
07 March 2010 at 12:55
WHETHER THE PROPERTY ACHIEVED BY THE ACT OF DACOITY CAN BE REFFERED AS STOLEN PROPERTY OR NOT.NOTHING IS MENTIONED ABOUT THE PROPERTY ACHIEVED BY THE ACT OF DACOIY IN THE SETION 410 OF INDIAN PENAL CODE.
Anonymous
07 March 2010 at 08:20
plz help what i can do against gurdev kaur's and police harrasment.
सेवा में,
श्रीमान SUPERINTENDENT OF POLICE (S.P) साहब ,
श्रीमान जी ,
सविनय निवेदन है की मैं ज्योति अरोड़ा पुत्री श्री महेंद्र पाल हूँ I मेरे पिता महेंद्र पाल की काफी साल पहले मृत्यु हो गयी थी, उनकी मृत्यु के बाद मैं अपनी दादी के साथ रहती थी, परन्तु मेरी दादी मां की भी कुछ महीने पहले मृत्यु हो गयी है I मैंने अपने घर का एक कमरा गुरदेव कौर को किराए पर दिया था, कुछ ही दिनों के बाद गुरदेव कौर के घर बाहरी व्यक्तियों का आना जाना शुरू हो गया , जिससे हमें मोहल्ले में बहुत ही बदनामी का सामना करना पड़ा, हमारे मोहल्ले वालों एवं पड़ोसियों ने इस बात को लेकर काफी बार हमें कहा की यह औरत ठीक नहीं है इस से कमरा खाली करवा लो, मुझे एवं मेरी दादी (जो उस समय जिन्दा थी) को यह बात ठीक लगी, और हमने गुरदेव कौर को कमरा खाली करने को कहा, परन्तु उसने कमरा खाली करने से साफ़ मन कर दिया और हमें धमकाने लगी की अगर तुमने दोबारा मुझे कमरा खाली करने को कहा तो मैं तुम दोनों को जान से खत्म करवा दूँगी, फिर मोहल्ले के सभी लोगो ने इकट्ठे होकर गुरदेव कौर से मेरा कमरा खाली करवाया I
कमरा खाली होने के बाद गुरदेव कौर, बाबा किशनपुरी मंदिर, शिव पुरी डेरा, रामबाग, में रहने लगी , मेरी दादी के जिन्दा रहते तक तो सब ठीक रहा, परन्तु उनकी मृत्यु के बाद जब मैं अकेली रहने लगी, तो गुरदेव कौर अचानक मेरे घर पर आ धमकी और ऊँची ऊँची आवाज़ में चिल्लाने लगी और मुझ पर गंदे गंदे इलज़ाम लगाने लगी और कहने लगी की तुमने मेरे पति से 20 लाख रूपए लिए हैं , और मुझ से हाथापाई करने की भी कोशिश की , परन्तु पड़ोसियों एवं मेरे मामाजी का परिवार जो की पास में ही रहता है के समझाने पर वो चली गयी, मैं इन झूठे इल्जामो के कारण परेशान रहने लग गयी हूँ , क्योंकि गुरदेव कौर पिछले एक साल से लगातार मेरे घर पर आकर गली में खड़ी होकर चिल्ला चिल्ला कर हमें धमकियाँ देती है I
मैं अपने घर पर अकेली रहती हूँ ,गुरदेव कौर 31 जनवरी 2010 दिन रविवार शाम 4.00 बजे मेरे घर पर आई और मुझे गलत बोलने लगी, उसने मेरे घर के अन्दर आकर मुझसे हाथापाई की एवं मुझे थप्पड़ मुक्कों से मारा, जिसपर मेरी माताजी, मेरी चचेरी बहिन, एवं मेरी चाचीजी ने बीच-बचाव करके मुझे बचाया, और हमने उसे अपने घर पर पकड़ कर रक्खा, और पुलिस को बुलाया, परन्तु पुलिस ने उसके खिलाफ कोई कार्यवाही नहीं की, ना ही प्राथमिकी दर्ज की, गुरदेव कौर जाते जाते मुझे जान से मरने की धमकी दे कर गयी है, और वुमेन सेल अम्बाला मैं झूठी शिकायतें कर रही है की मैंने उसके पति से 20 लाख रूपए ले लिए है, जिसके लिए उसके पास कोई सबूत नहीं है, और वो मुझे बदनाम करके मुझसे पैसे ऐंठना चाहती है I
मुझे गुरदेव कौर से जान का खतरा है, इससे पहले भी हम पिछले साल भी कई बार पुलिस चौकी में शिकायत दर्ज करवा चुके हैं, पर पुलिस भी उसके खिलाफ कोई कार्यवाही नहीं करती, वुमेन सेल अम्बाला के अधिकारी भी बिना किसी सबूत के उसकी झूठी शिकायतों को लेकर बार बार मुझे पुलिस थाने में बुलाते हैं I मेरा आपसे अनुरोध है की कृपा करके मुझे पुलिस सुरक्षा प्रदान की जाये ताकि मेरी जान माल की सुरक्षा हो सके, और गुरदेव कौर की खिलाफ कड़ी क़ानूनी कार्यवाही की जाए , अगर मुझे कल को कुछ हो जाता है तो इसकी पुरी जिम्मेदारी गुरदेव कौर की ही होगी, कृपा करके गुरदेव कौर से मेरी रक्षा की जाये I
Dated: 06.03.2010 प्रार्थी
ज्योति अरोड़ा
Anonymous
07 March 2010 at 03:38
respected members
i am a girl of 23 years of age, and before 1 year, i had given one room of my house to a lady, and after giving room, after some days male persons started visiting her (lady) house. the naighbours objected this and, on demand of neighbours and other relatives we compelled the lady to leave room, but she threatnd to kill us. but ultimately she left room, after this incident my grandmother died. now i live alone in my house, and my mamajis family and chachajis family live nearby. one day the lady came to our house and started abusing me, and try to fight with me, and isulted me by saying that i am a bad charactered girl. and i had taken Rs. 20 lacs from her husband, i did not take it seriously, but on 31 jan she again came and abused me before the neighbours and slaped me, and misbehaved me, and said she will kill me. and we caught her in my house and call the police, but police did not take any action against her. now 0n 2nd march she gave a complaint to women cell, that i had taked Rs.20 lacs from her husband, she had not any proof with her. but the police(lady) of women cell call me again and again, and insulted me(by taking bribe from the lady), now the women police again calling me (without any proof), what action i can take against the lady, and the officials of women cell because they are harrasing me, abusing me and the lady slapped me and defamed me, and threatned me to kill. plz guide
Anonymous
07 March 2010 at 03:35
respected members
i am a girl of 23 years of age, and before 1 year, i had given one room of my house to a lady, and after giving room, after some days male persons started visiting her (lady) house. the naighbours objected this and, on demand of neighbours and other relatives we compelled the lady to leave room, but she threatnd to kill us. but ultimately she left room, after this incident my grandmother died. now i live alone in my house, and my mamajis family and chachajis family live nearby. one day the lady came to our house and started abusing me, and try to fight with me, and isulted me by saying that i am a bad charactered girl. and i had taken Rs. 20 lacs from her husband, i did not take it seriously, but on 31 jan she again came and abused me before the neighbours and slaped me, and misbehaved me, and said she will kill me. and we caught her in my house and call the police, but police did not take any action against her. now 0n 2nd march she gave a complaint to women cell, that i had taked Rs.20 lacs from her husband, she had not any proof with her. but the police(lady) of women cell call me again and again, and insulted me(by taking bribe from the lady), now the women police again calling me (without any proog), what action i can take against the lady, and the officials of women cell because they are harrasing me, abusing me and the lady slapped me and defamed me, and threatned me to kill. plz guide
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MY FATHER ACCIDENT REGARDING
Sir,
Now i got rs.7752 rupees from court.we asked that,our lawyer said its an interest amount,you will get full amount in that last month.But we are confusing,any other accident case it will take some 5 or 6 yrs.plz help me sir