Supreme Court of India (Division Bench (DB)- Two Judge)

Appeal (Civil), 4910 of 2015, Judgment Date: Jul 01, 2015

                        IN THE SUPREME COURT OF INDIA
                        CIVIL APPELLATE JURISDICTION

                        CIVIL APPEAL NO.4910 OF 2015
               [Arising out of SLP (Civil) No. 22273 of 2012]


Petroleum and Natural Gas Regulatory Board                      … Appellant

                                     Vs.

Indraprastha Gas Limited & Ors.                               … Respondents




                               J U D G M E N T


Dipak Misra, J.


The  present  appeal,  by  special  leave,  calls  in  question  the   legal
defensibility and the tenability of the judgment and order dated  01.06.2012
passed by the High Court of Delhi in W.P.(C) No. 2034 of  2012  whereby  the
Division Bench has ruled that Petroleum and  Natural  Gas  Regulatory  Board
(for short, “the Board”) is not empowered to fix  or  regulate  the  maximum
retail price at which gas is to be sold by  entities  such  as  Indraprastha
Gas Ltd, to the consumers and further the Board is  also  not  empowered  to
fix any component of network tariff or  compression  charge  for  an  entity
having its own distribution network.  On the aforesaid foundation, the  High
Court  has  opined  that  the  provisions  of  Petroleum  and  Natural   Gas
Regulatory Board (Determination of Network Tariff for City or Local  Natural
Gas Distribution Networks and Compression Charge for CNG) Regulations,  2008
(hereinafter referred to as “the Regulations”) as far as it is construed  to
empower the Board to fix the tariff is unsustainable and  accordingly  as  a
sequitur the order dated 9.4.2012  to  the  extent  of  fixing  the  maximum
retail price or requiring the respondents to disclose the entire tariff  and
the compression charges to its consumers, is  not  in  consonance  with  the
Petroleum and Natural Gas Regulatory  Board  Act,  2008  (for  brevity  “the
Act”), and accordingly quashed the same.
2.     The  facts  which  are  essential  to  be  adumbrated  are  that  the
respondent invoked the jurisdiction under Article 226  of  the  Constitution
assailing the order dated 9.4.2012 issued by the Board under Section  22  of
the Act determining the network tariff and compression charges  for  CNG  in
respect of Delhi City Gas Distribution (CGD) network of  the  petitioner  at
Rs.38.58 per MMBtu and Rs.2.75 per kg. respectively  w.e.f.  01.04.2008  and
directing the petitioner therein to recover  the  said  network  tariff  and
compression charges for CNG  separately  through  an  invoice,  without  any
premium or discount on  a  non-discriminatory  basis  and  to  appropriately
reduce the selling price of CNG from the date of issuance of the order.   Be
it noted, the Board left  the  modalities  and  time  frame  for  refund  of
differential network tariff and the compression charges  for  CNG  recovered
by the petitioner therein w.e.f. 1.4.2008 in excess from  its  consumers  to
be decided subsequently.  The said order was criticized on  many  a  ground.
The principal contention was that the Board  does  not  have  the  power  to
direct the writ petitioner, the respondent no. 1 herein, while charging  its
consumers, to disclose the network tariff and the  compression  charges  and
also to  fix  the  said  network  tariff  and  compression  charges  in  any
particular manner.
3.    The said stand was resisted by  the  learned  counsel  for  the  Board
contending, inter alia, that Regulations 3 and 4 of  the  Regulations  apply
to the entities like the writ petitioner; that the Board has  the  power  to
ask the writ petitioner,  the  respondent  herein,  to  submit  the  network
tariff and compression charges for CNG as per the  Quality  Regulations  for
approval of the Board; that the entity having accepted the said  term  as  a
condition for obtaining exclusivity is bound by the  contractual  obligation
with the Board and is now estopped from challenging the power of the  Board;
that the objects and reasons of the Act  is  to  protect  interests  of  the
consumers and regard being had to the statutory context when  an  action  is
taken, no flaw could be found with the same; that  Sections  2(i),  (m)  and
(w) of the Act  are  all  intended  to  ensure  that  the  consumer  is  not
exploited; that Section 2(zn) of the Act  defines  the  transportation  rate
and in the  interpretative  expanse,  the  order  passed  by  the  Board  is
absolutely defensible; that as per Section 11(e), the Board is empowered  to
regulate,  inter  alia,  the  transportation  rates;  that  Section   61(2),
especially, clauses (n), (t), (za) empower the  Board  to  make  regulations
qua transportation tariff and any other matter which is required  to  be  or
may be specified by the Regulations or in respect of which provision  is  to
be made by the Regulations; that keeping in view the objective of  the  Act,
the Regulations  permit  the  Board  to  fix  the  network  tariff  and  the
compression charges and the action  of  the  Board  so  fixing  the  network
tariff and the compression charges cannot be interfered with; and  that  the
Regulations framed by the Board are consistent with the Act.
4.    The High  Court  observed  that  the  question  for  adjudication  was
basically whether the Act authorises the Board to pass  such  an  order  and
whether the intention of the legislature is to confer  the  power  of  price
fixation on the Board.  The High Court referred to Section  11  of  the  Act
and came to hold that:-
“We thus conclude that PNGRB Act does not confer any power on the  Board  to
fix/regulate price of gas as has been done vide  the  impugned  order  dated
9th April, 2012.  Having held so, we do not deem it necessary to  deal  with
the other Regulations impugned in the writ petition and  suffice  it  is  to
state that any provision therein having the effect of empowering  the  Board
to fix the price or the network tariff or compression charges  for  CNG,  as
long as not transportation rate, is beyond the competence of the  Board  and
ultra vires the PNGRB Act and of no avail.”

      And again:-
“We thus allow this  writ  petition  to  the  extent  of  holding  that  the
Petroleum and Natural Gas Regulatory  Board  is  not  empowered  to  fix  or
regulate the maximum retail price at which gas is to be sold by entities  as
the petitioner, to the consumers.  We further hold that the  Board  is  also
not empowered to fix any component of network tariff or  compression  charge
for an entity such as the petitioner having its  own  distribution  network.
The provisions of the Regulations (supra) in so  far  as  construed  by  the
Board to be so empowering it are held to be bad/illegal.   Accordingly,  the
order dated 9th April, 2012 to the  extent  so  fixing  the  maximum  retail
price or requiring  the  petitioner  to  disclose  the  network  tariff  and
compression charges to its consumers is struck down/quashed.”

5.    Criticizing the judgment and order  passed  by  the  High  Court,  Mr.
Arvind Datar, learned senior counsel  for  the  appellant,  has  raised  the
following submissions:-
(a)   There is a presumption of validity of subordinate legislation, and  as
long as the parent Act enables the framing of regulations  they  are  valid.
When section 2(zn), 22(1), 61(2)(e), 61(2)(t) of the Act empower  the  Board
to frame regulations for  all  three  categories,  namely,  common  carrier,
contract carrier and city or local natural  gas  distribution  network,  the
Regulations are valid.  The High  Court  has  incorrectly  held  that  these
regulations are  ultra  vires  the  parent  Act  without  referring  to  any
specific section or provision.  That apart, on a reading of  the  provisions
of the Act it is also noticeable that there is no postulate that  the  power
to  frame  the  transportation  rate/transportation  tariff  can   only   be
exercised only when the city network becomes a common  carrier  or  contract
carrier.
(b)   While the city networks get market exclusivity  for  3/5  years,  they
get infrastructure exclusivity for 25 years with  further  extension  of  10
years at a time and the  fixation  of  transportation  rate/  transportation
tariff has to be determined for the network  of  pipelines  irrespective  of
whether they are common carriers, contract carriers or city  networks.   The
Act    and    Regulations    contemplate    fixation    of    transportation
rate/transportation tariff even at the stage of city network.  It  is  quite
clear that when  the  city  network  becomes  a  common  carrier  after  the
exclusivity period, the said transportation rate which is determined at  the
city network stage itself,  would  apply  for  carrying  the  gas  of  other
suppliers under section 21(2).
(c)   The High Court has erroneously opined  that  the  transportation  rate
provided for is the rate to be charged by one  entity  under  the  Act  from
another for transporting/carrying/moving gas  of  the   other,  for  such  a
conclusion  is completely contrary to the definition contained in section  2
(zn).  The transportation rate has to be determined even for  city  networks
under sections 22(1), 61(2)(e) and 61(2)(t) and that is the rate  which  can
also be claimed from other gas suppliers but that  does  not  mean  that  no
transportation rate can be determined unless and until the pipeline  becomes
a common carrier.      The  High  Court  has  flawed  in  holding  that  any
provision therein having the effect of  empowering  the  Board  to  fix  the
price or the Network Tariff or the Compression Charges for CNG, as  long  as
not transportation rate, is beyond the competence of  the  Board  and  ultra
vires the  Act, and it is because though the Board cannot  fix  the  selling
price or monitor the selling price as natural gas  has  not  been  notified,
yet the Board has the power, and indeed the duty, to fix the network  tariff
and  compression  charges  (which  are  nothing   but   the   transportation
rate/transportation tariff) under the Act.
(d)    The High Court has committed gross illegality  in its analysis  while
stating that the Board is not empowered to  fix  any  component  of  Network
Tariff or Compression Charge for any entity such as  the  respondent  herein
having its own distribution network.  It has also faulted  in  opining  that
the provisions of the Regulations insofar as construed by the  Board  to  be
so empowering it are illegal.   These  findings  recorded  by  the  Division
Bench are contrary to the provisions of the Act, for the Board can  fix  the
transportation rate/transportation tariff and the fact that  the  rate  will
become applicable after expiry of the period of exclusivity  does  not  make
the Regulations themselves bad or illegal and it is  absolutely  clear  that
source of power comes from the provisions engrafted  under  Sections  2(zn),
22(1), 61(2)(e) and 61(2)(t) of the Act as they confer power  on  the  Board
to frame regulations for all three categories.
(e)    The  omission  of  ‘city  network’  in  Section  11(e)(ii)  is   only
accidental, and if the provisions of the Act are read as a whole, the  power
of the  Board  is  clear  as  crystal  for  determining  the  transportation
rate/transportation tariff for all categories.  If  the  contention  of  the
respondents is accepted, it  will  amount  to  rewriting  the  provision  as
“transportation rates  after  city  network  becomes  a  common  carrier  or
contract carrier”.
(f)   The view expressed by the High Court to the extent that the  Board  is
not empowered to fix any component of Network Tariff or  Compression  charge
for an entity such as the respondent that has its own  distribution  network
is fallacious, for  the  said  findings  are  not  in  accord  with  to  the
provisions of the Act, and if the submissions are accepted, the  Regulations
will become applicable only after the period of  exclusivity.   The  Central
Government had supplied subsidized gas to the authorised entities to  ensure
that consumers do not have to pay a high cost for  both  piped  natural  gas
(used  for  domestic  purposes)  and  compressed  natural  gas   (used   for
transportation) and has made it mandatory for the  respondents  to  disclose
the break up.  Quite apart from that, Section 21(1)  that  stipulates  right
of first use after the exclusivity period and Section 21(2)  which  provides
that other entities are liable to pay minimum transportation rate for  using
the common carrier, do not indicate that the Board has no power to  fix  the
transportation rate/ tariff during the exclusivity period or that  it  would
apply to only the  gas  transported  for  other  entities.   The  respondent
company is obliged to indicate the transportation rate/tariff as soon as  it
is determined.   Even  if  the  respondent’s  contention  is  accepted,  the
rate/tariff has to be indicated after the exclusivity period  not  only  for
the gas of other entities but also for the  gas  that  is  supplied  by  the
authorised entity  itself.   Section  20(4)  mandates  the  Board  to  fully
protect consumer interest while granting exclusivity  to  the  city  network
and the  consumer  interest  is  protected  by  the  Board  determining  the
transportation tariff being applicable to and being indicated  for  all  the
gas transported in the city network, whether it belongs  to  other  entities
or to the entity owning and operating the city network.
6.    Mr. Harish Salve and Mr. Parag S. Tripathi, learned  senior  counsels,
resisting the submissions raised by Mr. Datar, learned  senior  counsel  for
the appellant-Board, have raised the following contentions.
(A)   As per the schematic intendment  of  the  Act,  after  the  expiry  of
period of exclusivity  under  Section  20(4),  the  Board,  if  decides,  in
exercise of the statutory  powers  under  Section  20-22,  can  declare  the
network as a common/contract carrier, and then alone, in  respect  of  third
party suppliers of gas, who seek to use the excess capacity in the  pipeline
of the network, the Board may fix the transportation  rate,  which  the  1st
respondent may charge from such a third party supplier.   The  consumers  of
natural gas, whether  of  the  first  respondent,  or  of  the  third  party
supplier of gas, does not enter into the scene at all and  has  no  role  to
play whatsoever. The transportation  in  question  whether  by  the  network
while supplying to its consumers or by a common/contract carrier in  respect
of the third party suppliers are  the  rates  and  costs  of  transportation
relevant only to the owner/supplier of the gas and  the  said  rate  has  no
meaning or relevance as far as the consumer, who is the  purchaser  of  such
gas, is concerned, other than the  fact  that  the  transportation  expenses
would also form a part of  the  consolidated  final  price  which  would  be
raised and recovered by respondent as also third  party  supplier  from  the
respective consumers.
(B).  The definition of Common Carrier in Section 2(j) and Contract  Carrier
in Section 2(m) postulate certain conditions and the definition of  city  or
local natural gas distribution network in Section 2(i) does not contain  the
said crucial twin conditions.  That apart, Section11(a)  and  Section  11(e)
permit  the  issuance  of  regulations  which  determine  access   and   the
transportation rate for Common Carrier or Contract  Carrier,  and  the  said
provision limits the power  of  the  Board  to  issue  regulations  only  in
respect of access to the network and not for  the  transportation  rate  for
the network and, therefore, the stand of the  appellant  that  there  is  an
accidental  omission  is  unacceptable  because   the   intention   of   the
legislature is absolutely clear and unambiguous.
(C).  The power can only be exercised in respect of common  carrier/contract
carrier if it is a network in respect of which the power  is  sought  to  be
exercised and then also as a first step the  network  must  be  declared  or
authorised as a common carrier or a contract carrier within the  meaning  of
Sections 20-22; and, therefore, as far as a network is concerned,  there  is
no right to determine  transportation  rate.   Such  power  is  specifically
limited in respect of common/contract carrier under Section  11(e)(ii).  The
very concept of transportation rate which is defined in Section 2(zn)  makes
it clear that it is the rate for moving each unit  of  petroleum,  petroleum
products or natural gas as may be  fixed  by  the  Regulations  and  Section
21(2) which uses the expression ‘transportation rate’, has  three  elements,
which makes it clear that the transportation  rate  has  relevance  only  in
respect of the rates payable by a third party  entity,  which  is  utilizing
the excess capacity in the existing pipeline of  a  common/contract  carrier
and the Board does not have the power to determine the transport rate.
(D).   The  Board  has  been  empowered  by  Regulations  to  determine  the
exclusivity period under Section 20(4) of any pipeline.  The effect of  this
declaration of exclusivity is that  under  Sections  20  –  22,  during  the
period of exclusivity, the Board is disabled from declaring  such  pipeline,
whether existing or a new one, as a  common/contract  carrier;  and  once  a
pipeline is  declared  to  be  a  common  carrier/contract  carrier,  it  is
required to make available its excess capacity as a part of the open  access
regime, to any third party supplier of gas.  Such a third party  may  either
be an importer or purchaser or a producer of gas seeking  to  transport  its
gas using the pipeline of any other entity.   Therefore,  critical  scanning
of Section 20 to 22 do not  confer  any  power  on  the  Board  to  fix  the
transportation tariff.  Section 22(1) makes it clear that the right  to  fix
transportation tariff is subject to other conditions of  the  Act  and  when
the provisions  contained  in  Sections  2(j),  2(m),  2(i),  2(zn),  11(e),
11(f)(iii), 11(f)(vi) and 22(2)  are  read  in  a  conjoint  manner,  it  is
graphically clear that the Board has not been conferred  the  power  to  fix
the transport tariff by the legislature and, therefore, it cannot do  so  by
a regulation.  The reliance by the Board on  Section  61(2)  (q)  &  (t)  is
misplaced,  for  Section  61(1)  of  the  Act  permits  the  Board  to  make
regulations consistent with the Act and the Act which confers power  on  the
Board to frame the Regulations does not empower it to do so.    That  apart,
Section 61 deals with the general regulation making power of  the  Board  in
terms of the Sections specified in the Act; and  Section  61(2)(q)  and  (t)
relate back to  Section  22(1)  which  itself  is  “subject  to”  the  other
provisions of the Act and,  hence,  even  if  Section  61(t)  is  read  with
Section 22(1), it would not override Section 11(e) read with  Section  2(zn)
and 21(2) of the Act.
7.    In reply to the  aforesaid  submissions,  Mr.  Datar,  learned  senior
counsel has canvassed the following propositions:-
(I)   The contentions  urged  by  the  respondent  are  untenable,  for  the
transportation rate has to be determined on the basis  of  voluminous  data,
which has to be collected, collated and analyzed  and  unless  the  rate  is
fixed even during the five year period, there will be no rate available  for
the common carrier at the end of the  exclusivity  period  and  it  will  be
absurd to suggest that the entire exercise has to begin only after the  city
network becomes a  common  carrier.   The  transportation  rate  has  to  be
determined for a network of pipelines under  Section  2(zn)  and  is  not  a
separate determination for city networks, common carrier or contact  carrier
as the object of determining the rate is  also  to  determine  the  rate  at
which the cost of transportation is permitted to be recovered and it has  to
be done in a reasonable manner as  mandated  under  Section  22(2)(b).   The
omission of “city or local gas distribution network”  in  Section  11(e)(ii)
is clearly accidental because in the Act  as  well  as   Regulations,  three
categories viz. common carrier, contract  carrier  and  city  or  local  gas
distribution network have  been  used  together,  and  the  purpose  becomes
manifest on a perusal of  Section  61(2)(e)  which  specifically  refers  to
Section 11(e).
(II)  The Board as a  regulator  has  the  obligation  to  ensure  that  the
consumers are not  exploited  and  under  Section  20(4)  the  Board  grants
monopoly for 25 years with further extension of  10  years  at  a  time  and
barring  unforeseen  circumstances,  such  a  network  will  have  exclusive
infrastructure monopoly for several  decades.   Therefore,  in  the  factual
matrix, the Board has a duty to ensure that consumer interest  is  protected
during the monopoly period, as mandated under Section 20(4) and that can  be
done by ensuring the investment by the gas  company  in  the  transportation
infrastructure of the city network is recovered in a reasonable  manner  for
all the gas transported in the city network over the economic  life  of  the
network.    It is not the stand of  the Board that  it  does  not  have  the
power to monitor the Maximum Retail Price (MRP) however, the  transportation
rates/tariff would indicate it is the price charged to the consumer so  that
it does not result in excessive profiteering and under these  circumstances,
it is the duty of the respondent to reveal the transportation prices to  the
Board as well as to the consumers.
(III) Section 20(4) gives the right to the Board  to  grant  exclusivity  to
the city or local natural gas distribution network for such  period  as  the
Board may decide and once it has the power to give exclusivity to a city  or
local natural gas distribution network owning entity so  that  only  it  can
lay, build and operate such network in a geographical area and  under  these
circumstances it becomes the duty of the Board and as per  the  stipulations
under Section 20(4) it has to be done in  a  transparent  manner  protecting
the consumer interest.  In addition to it, the duty is  cast  on  the  Board
under Section 20(5) to be guided by the objectives of promoting  competition
among  the  entities,  avoiding  infructuous  investment,   maintaining   or
increasing supplies or  for  securing  equitable  distribution  or  ensuring
adequate availability of natural gas throughout the country and,  therefore,
the Board can determine the transportation rate/tariff.   If  the  stand  of
the  respondent  is  accepted,  the   consumers   would   never   know   the
transportation rate, since it is possible that in many cases there  may  not
be any other gas supplier who is using the network of  pipelines  after  the
exclusivity period.
8.    Having enumerated the submissions in reply by  the  first  respondent,
we must record the submissions of the second respondent, that is,  Union  of
India.  The following proponements have  been  urged  by  Ms.  Pinky  Anand,
learned ASG.
(i)   There is no legislative intent for allowing  the  Board  to  determine
the pricing of gas, i.e.  the  price  which  the  entity  charges  from  the
ultimate  customers.   The  Act,  while  protecting  the  interests  of  the
consumers, has not empowered the  Board  to  fix  the  price  at  which  the
entities will sell the petroleum products or natural gas to  the  consumers,
for the MRP is to be fixed by the entity.
(ii)  As regards  the  applicability  of  transportation  tariff  determined
through the Regulations, it is clear from the provisions  of  the  Act  that
such transportation tariff is applicable  only  in  respect  of  an  outside
entity that is willing to use the  CGD  network  and  that  such  tariff  is
payable by that entity to CGD network operator.  The  transportation  tariff
notified through the Board Regulations is  not  applicable  for  CGD  entity
when it transports its own gas for supply to individual customers.
(iii) The Board is merely authorised to monitor prices and  is  required  to
ensure fair competition amongst entities that are supplying CNG  or  PNG  to
the end consumers. The Act provides for fair competition by  allowing  entry
to a third  party  for  supplying  gas  to  the  end  consumers  on  a  non-
discriminatory open access basis and in the said process the third party  is
required to pay transportation tariff to  the  CGD  operator  at  the  rates
notified by the Board.  The purpose of notification of the said rate  is  to
prevent the CGD operator from putting up any kind of entry  barrier  in  the
form of a higher transportation tariff for the third party.
(iv)  Section 22 of the Act read with Section 20, 21 and 2(zn) of  the  Act,
the  Board  is  empowered   to   regulate   the   transportation   rate   or
transportation tariff only for a city or local natural distribution  network
subject to the provisions as provided in the Act.  When such city  or  local
natural gas distribution network is  declared  as  a  common  carrier  or  a
contract carrier by the Board and it  is used by any other entity on  common
carrier or contract carrier basis, then only as per the  provisions  of  the
Act, the Board is only entitled to fix, by regulations,  the  transportation
rate or the transportation tariff which the entity owning and  operating  as
a city or local natural gas distribution network  would  charge  from  other
entities which use its network on common carrier or contract  carrier  basis
for transporting their gas.
(v)   The Board is not empowered to fix the price  at  which  entities  will
market or sell the notified petroleum products or natural gas.  The  MRP  is
to be fixed by the entity.  The Board shall  only  monitor  the  prices  and
take corrective measures to  prevent  restrictive  trade  practices  by  the
entities.  As regards regulation  of  the  activities  of  transmission  and
distribution of petroleum products and natural gas, the Board  will  oversee
access to pipelines and city or local natural gas distribution  networks  on
non-discriminatory, common carrier/contract carrier principle  for  ensuring
a level playing  field  for  all  entities.   That  apart,  the  concept  of
allowing capacity in a city or local natural gas distribution network to  be
used   by   any   third   party   entity   on   non-discriminatory    common
carrier/contract   carrier   principle   shall   incetivize   emergence   of
independent marketers of natural  gas.   Such  independent  marketers  shall
enter into transportation contracts with the entity,  owning  and  operating
the city or local natural gas distribution  network  for  transportation  of
their gas.  This, in  turn,  will  foster  fair  trade  and  competition  in
marketing amongst entities
(vi)  The  Board  is  entitled  to  fix  the  transportation  rate  for  gas
transmission and distribution in all  cases  where  gas  is  transported  on
common carrier or contract carrier principle.  The  transportation  rate  so
fixed by regulator shall be paid by the third party entities to the  entity,
owning and operating the city or local natural gas distribution network  for
transporting  their  gas  on  common  carrier/contract  carrier   principle.
Thus, by observing non-discriminatory open access to pipelines and  city  or
local natural gas distribution networks on common carrier/ contract  carrier
principle at the transportation rates fixed by regulations, a level  playing
field shall be ensured for all the entities engaged in  marketing  and  sale
of natural gas.  In such a market condition, gas-on-gas competition and  the
inter-fuel competition will lead to emergence of fair trade and  competition
amongst entities, which in turn, will protect the interest of consumers.
9.     Mr.  K.K.  Venugopal,  learned  senior  counsel  appearing  for   the
intervenor, Central U.P. Gas Ltd., has contended that  the  Board  does  not
have the power to fix MRP and the  distribution  entity  has  a  fundamental
right to carry on the trade, subject to restriction under  Article  19(1)(g)
of the Constitution and in the case at hand, the  Act, does not  confer  any
power on the Board to fix the MRP, but  on  the  other  hand,  it  expressly
provides for the MRP to be fixed by the entity  themselves  as  per  Section
2(x) of the  Act.  Learned senior counsel would contend that once the  Board
has no jurisdiction/ authority to fix the MRP, it is  not  entitled  to  fix
any element/ component of the MRP as it would bring an anomalous  situation.
 The submission of the Board that the distribution  entity  can  charge  the
MRP, but  it  has  the  power  to  regulate  the  component,  that  is,  the
transportation charges is a  futile  exercise,  a  brutum  fulmen,  for  the
simple reason that however low may be the component  of  MRP  determined  by
the Board, the authorised entity can  virtually  ignore  the  same.   It  is
argued by him that the Board is a creature  of  the  Act  and  it  can  only
exercise its functions in accordance with and within  the  four  corners  of
the said Act and it cannot  prescribe  what  it  calls  network  tariff  and
compression charge under the Regulations,  because  the  statute  refers  to
fixation of  “transportation  tariff/  transportation  rate”  but  does  not
mention of ‘network tariff’ or ‘compression charges’.   In  the  absence  of
any power conferred under the Act to frame regulations in that  regard,  the
Regulations clearly transgress the enactment and hence, the  Regulations  to
that extent are ultra vires.  It is urged by him that  ‘network  tariff’  is
not the same as ‘transportation rate’ and the Board cannot  assume  such  an
authority by employing a different analogy.   Placing  reliance  on  Section
11(e)(ii), it is  argued  by  the  learned  senior  counsel  that  the  said
provision which provides for Board’s function  and  empowers  the  Board  to
frame regulations,  employs  the  words  ‘transportation  rates  for  common
carrier or contract carrier’ and they remotely do not purport to  fix  rates
for ‘network tariff’ or ‘compression  charges’  for  city  gas  distribution
network.  In addition, it is propounded by him  that  reliance  on  Sections
21(2) and 22(1) and all other provisions  are  absolutely  misconceived  and
the assumption that  the  Board  as  a  regulator  to  look  after  consumer
interests, cannot travel beyond the statutory limit.
10.   Dr. Jatin Thukral, who has been allowed to intervene, has referred  to
the background of  the  Act  and  on  that  foundation  has  canvassed  that
“transportation rate” is  inseparably  related  to  open  access  for  every
commercial gas distribution entities to either common  carrier  or  contract
carrier or city or local natural gas distribution regard being  had  to  the
manner in which the said words have been  employed  by  the  legislature  in
various provisions of the Act.  It is his further  submission  that  Section
61(2)(t) is controlled by sub-section 22(1)  which  in  turn  is  guided  by
Section 22(2) and all the provisions are associated with common or  contract
carriers only and by no stretch of imagination, it confers any power on  the
Board to fix transportation rate, as  it  is  only  referable  to  the  rate
charged by one commercial entity from any commercial entity  for  using  its
gas transportation networks.  In essence, his submission is that the  appeal
is devoid of merit and deserves to be dismissed.
11.   Before we proceed to appreciate the rivalised  contentions  raised  at
the Bar, it is seemly to state that in terms of Section 22 of the  Act,  the
Board has framed the Regulations.  Placing reliance on the Regulations,  the
Board has issued the order dated 9.4.2012,  which  deals  with  the  Network
Tariff for City or Local Natural Gas Distribution  Network  and  Compression
Charge for CNG in respect of the  Delhi  CGD  Network  of  Indraprastha  Gas
Limited (IGL).  Clause 1 deals with the Regulatory  Framework.   Clause  1.1
reads as follows:-
“1.1 In terms of Sections 22 of the PNGRB Act, 2006, the Board is  entrusted
with the responsibility to lay down the transportation tariff  for  city  or
local natural gas distribution network.  As per the relevant  provisions  of
the PNGRB (Authorizing Entities to Lay, Build, Operate  or  Expand  City  or
Local Natural Gas Distribution Networks) Regulations,  2008  read  with  the
said statutory provisions, the Board is empowered to determine  the  Network
Tariff and Compression Charge for CNG to be charged by  the  entity  laying,
building, operating or expanding City  or  Local  Natural  Gas  Distribution
Network either before the appointed day or on a day subsequent thereto.”

      After so stating, the Board has proceeded to provide  the  methodology
for determination of the network tariff and compression charge for  the  CGD
network which has been stipulated in the Regulation  dated  19.3.2008.   The
relevant part of the order, we may profitably reproduce:-
“3.19       As per the provisions of the  PNGRB  (Determination  of  Network
Tariff for City or Local Natural Gas Distribution Networks  and  Compression
Charge for CNG) Regulations, 2008 the actual  performance  with  respect  to
the capital and operating costs during the previous  review  period  against
the identified parameters shall be monitored and  the  variations  shall  be
adjusted  in  the  calculations  on  a  prospective  basis  considering  the
remaining period of economic life of the CGD project.

3.20        After the above mentioned  adjustments,  the  reconciliation  of
which is provided in Annexure-2, the network tariff and  compression  charge
for CNG in respect of the Delhi CGD network of IGL is  given  in  the  table
below:

|Sl No.|Particulars     |Network Tariff|Compression Charge |
|      |                |(Rs/MMBTU)    |for CNG (Rs./Kg)   |
|1     |Submitted by IGL|104.05        |6.66               |
|2     |As determined by|38.58         |2.75               |
|      |the Board after |              |                   |
|      |moderations     |              |                   |

4.    Decision

4.1   While the PNGRB (Determination of Network Tariff  for  City  or  Local
Natural  Gas  Distribution  Networks  and  Compression   Charge   for   CNG)
Regulations, 2008 were notified on 19th March 2008, for the purpose of  ease
in calculations, the applicable network tariff and  compression  charge  for
CNG determined by the Board  shall  be  applicable  from  1st  April,  2008.
Accordingly, the Network Tariff  and  the  Compression  Charge  for  CNG  in
respect of the Delhi CGD Network of IGL shall  be  Rs.38.58  per  MMBTU  and
Rs.2.75 per KG respectively with effect from 1st April, 2008.

4.2   As per the provisions of  the  PNGRB  (Authorizing  Entities  to  Lay,
Build Operate or Expand City or Local  Natural  Gas  Distribution  Networks)
Regulations, 2008, IGL shall recover  the  Network  Tariff  and  Compression
Charge for  CNG  separately  through  an  invoice  without  any  premium  of
discount on a non-discriminatory basis.  Further,  in  conformity  with  the
decision conveyed vide letter dated 23.5.2011 mentioned in para  2.3  above,
the difference between the Network Tariff and  Compression  Charge  for  CNG
submitted by IGL and that determined by the Board  as  given  in  the  table
above would be reflected through appropriate  reduction  in  selling  prices
from the date of issuance of this Order.  The modalities and time frame  for
refund of differential Network Tariff and the  Compression  Charge  for  CNG
for the period from 01.4.2008 till the date of issuance of this Order  shall
be decided and advised by the Board subsequently.”

12.   As the factual matrix uncurtains,  the  issuance  of  the  said  order
compelled the  1st  respondent  to  approach  the  High  Court  seeking  its
quashment principally  on  the  ground  that  such  a  power  has  not  been
conferred by the Act and  the  Board,  by  framing  the  resolutions  cannot
arrogate such power to itself in the absence of the source of  power.   That
was the substratum of challenge  before  the  High  Court  where  the  Board
failed to support and sustain its order and the 1st respondent succeeded  in
its assail and the contentions raised before this  Court  are  fundamentally
embedded on the said fulcrum.  Mr.  Datar,  learned  senior  counsel,  apart
from many a provision, has also commended us to the objects and  reasons  of
the  Act to highlight the role of the Board as a regulator.  In view of  the
said submission, we think it apt to refer to the objects and reasons of  the
Act. It reads as follows:-
“An Act to provide for  the  establishment  of  Petroleum  and  Natural  Gas
Regulatory  Board   to   regulate   the   refining,   processing,   storage,
transportation, distribution, marketing and  sale  of  petroleum,  petroleum
products and natural gas excluding production of crude oil and  natural  gas
so as to  protect  the  interests  of  consumers  and  entities  engaged  in
specified activities relating to petroleum, petroleum products  and  natural
gas and to ensure uninterrupted and adequate supply of petroleum,  petroleum
products and natural gas  in  all  parts  of  the  country  and  to  promote
competitive markets  and  for  matters  connected  therewith  or  incidental
thereto.”

13.   Bearing the purpose of  the  Act  in  mind,  we  shall  refer  to  the
relevant provisions of the Act.  Section 1(4) provides that the Act  applies
to refining, processing, storage,  transportation,  distribution,  marketing
and  sale  of  petroleum,  petroleum  products  and  natural  gas  excluding
production of crude oil and natural gas.  Section 2(d) of the   Act  defines
authorised entity to mean that any entity  registered  by  the  Board  under
Section 15 to market any notified petroleum, petroleum products  or  natural
gas, or to establish and operate liquefied natural gas terminals.
14.   Section 2(i) of the Act on which emphasis has been laid defines  “city
or local natural gas distribution network”, relevant part  of  it  reads  as
under:-
“2(i)  “city  or  local  natural  gas   distribution   network”   means   an
interconnected network of gas pipelines and the  associated  equipment  used
for transporting natural gas from a bulk supply high  pressure  transmission
main to the medium  pressure  distribution  grid  and  subsequently  to  the
service pipes supplying natural gas to domestic,  industrial  or  commercial
premises and CNG stations situated in a specified geographical area.”

15.   Section 2(j) and 2(m) define ‘common carrier’ and  ‘contract  carrier’
respectively.  They read as follows:-
“2(j)  “common  carrier”  means  such  pipelines   for   transportation   of
petroleum, petroleum products and natural gas by more  than  one  entity  as
the Board may declare or authorise from time to time on a  nondiscriminatory
open access basis under sub-section (3) of section 20, but does not  include
pipelines laid to supply-

petroleum products or natural gas to a specific consumer; or

crude oil;

Explanation – For the purposes of this clause, a contract carrier  shall  be
treated as a common carrier, if –

such  contract  carrier  has  surplus  capacity  over  and  above  the  firm
contracts entered into; or

the firm contract period has expired.

2(m)  “contract  carrier”  means  such  pipelines  for   transportation   of
petroleum, petroleum products and  natural  gas  by  more  than  one  entity
pursuant to firm contracts for at least one  year  as  may  be  declared  or
authorised by the Board from time to time under sub-section (3)  of  section
20.”

16.   The aforesaid definitions basically deal with pipelines and  they  are
regulated under the  Act.  The dictionary clause speaks  of  the  nature  of
activity.  There is a noticeable difference between common carrier  pipeline
and contract carrier pipeline on one hand and “a city of local  natural  gas
distribution network” on the other.  On a perusal of the definitions of  the
common carrier and contract carrier, it is demonstrable that they  refer  to
pipelines for transportation of petroleum or petroleum products and  natural
gas  by  more  than  one  entity.   The  definition  “city  or   local   gas
distribution network” means an interconnected network of gas  pipelines  and
the associated equipment used for  transporting  natural  gas  from  a  bulk
supply high pressure transmission main to the medium  pressure  distribution
grid and  subsequently  to  the  service  pipes  supplying  natural  gas  to
domestic, industrial or commercial premises and CNG stations situated  in  a
specified geographical area.  It deals  with  specified  geographical  area.
It does not refer to  a  pipeline  or  transport  of  natural  gas.   It  is
specifically a pipeline network for transport of  natural  gas  to  its  own
consumers.  This being the position, as per the  dictionary  clause,  it  is
pertinent to refer to  Section  20  that  provides  for  declaring,  laying,
building, etc. of common carrier or  contract  carrier  and  city  or  local
natural gas distribution network.  The said provision is as follows:-
“20 Declaring,  laying,  building,  etc.,  of  common  carrier  or  contract
carrier and city or local natural gas distribution network:-
If the Board is of the  opinion  that  it  is  necessary  or  expedient,  to
declare an existing pipeline  for  transportation  of  petroleum,  petroleum
products  and  natural  gas  or  an  existing  city  or  local  natural  gas
distribution network,  as  a  common  carrier  or  contract  carrier  or  to
regulate or allow access to such pipeline  or  network,  it  may  give  wide
publicity of its intention to do so and invite  objections  and  suggestions
within a specified time from all persons and entitles likely to be  affected
by such decision.
For the purposes of sub-section (1), the  Board  shall  provide  the  entity
owning, the pipeline or network an opportunity of being heard  and  fix  the
terms and conditions subject  to  which  the  pipeline  or  network  may  be
declared as a common carrier or contract carrier and pass such orders as  it
deems fit having regard to the public interest,  competitive  transportation
rates and right of first use.
The Board may, after following the procedure  as  specified  by  regulations
under section 19 and sub-sections (1) and (2), by notification,-
declare a pipeline or city or local natural gas distribution  network  as  a
common carrier or contract carrier; or
authorise an entity to lay, build, operate or expand a pipeline as a  common
carrier or contract carrier; or
allow access to common carrier or contract carrier or city or local  natural
gas distribution network; or
authorise an entity to lay,  build,  operate  or  expand  a  city  or  local
natural gas distribution network.
The Board may decide on the period of exclusivity to lay, build, operate  or
expand a city or local natural gas distribution network for such  number  of
years as it may by order, determine in accordance with the  principles  laid
down by the regulations made by it, in  a  transparent  manner  while  fully
protecting the consumer interests.
For the purposes  of  this  section,  the  Board  shall  be  guided  by  the
objectives of promoting competition among entities,  avoiding  in  fructuous
investment, maintaining or increasing supplies  or  for  securing  equitable
distribution or  ensuring  adequate  availability  of  petroleum,  petroleum
products and natural gas throughout the country and follow  such  principles
as the Board may, by regulations, determine in carrying  out  its  functions
under this section.”

      On a reading of the aforesaid provision, it is clear as day  that  the
Board has been conferred with the power to declare an existing pipeline  for
transportation of petroleum,  petroleum  products  and  natural  gas  or  an
existing city or local natural gas distribution network as a common  carrier
or contract carrier and  regulate  or  allow  access  to  such  pipeline  or
network.  Sub-Section (1)  prescribes  for  giving  wide  publicity  of  the
Board’s intention.  Sub-Section (2) stipulates affording of  opportunity  of
hearing to the pipeline or network for fixing terms and  conditions  subject
to which pipeline or network be  declared  as  common  carrier  or  contract
carrier.  The Board has been authorised, after following  due  procedure  as
specified by Regulations under Section 19 and  under  sub-Sections  (1)  and
(2) by notification to declare a pipeline  or  city  or  local  natural  gas
distribution network as a common carrier or contract carrier and do  certain
acts.  Sub-Section (4)  enables  the  Board  to  decide  on  the  period  of
exclusivity to lay, build, operate or expand a city  or  local  natural  gas
distribution network for such number of years.  The objectives by which  the
Board is to be guided are promoting  competition  among  entities,  avoiding
infructuous investment,  maintaining  or  increasing  supplies  or  securing
equitable distribution or ensuring adequate availability of petroleum,  etc.

17.   Section 21 deals with right of first use,  etc.   The  said  provision
reads as follows:-
“21. Right of first use, etc.:-
The  entity  laying,  building,  operating  or  expanding  a  pipeline   for
transportation of petroleum and  petroleum  products  or  laying,  building,
operating or expanding a city or  local  natural  gas  distribution  network
shall have right of first use for its  own  requirement  and  the  remaining
capacity shall be used amongst entities as the Board may,  after  issuing  a
declaration under section 20, determine having regard to the needs  of  fair
competition  in  marketing  and  availability  of  petroleum  and  petroleum
products throughout the country: Provided that in case of an entity  engaged
in both  marketing  of  natural  gas  and  laying,  building,  operating  or
expanding a pipeline for transportation of natural gas on common carrier  or
contract carrier basis, the Board shall  require  such  entities  to  comply
with the affiliate code of conduct as may be specified  by  regulations  and
may require such entity to separate the activities of marketing  of  natural
gas and the transportation including ownership of the pipeline  within  such
period as may be allowed by the Board and only within the said period,  such
entity shall have right of first use.

An  entity  other  than  an  entity  authorised   to   operate   shall   pay
transportation rate for use of common carrier  or  contract  to  the  entity
operating it as an authorised entity.

An entity authorised  to  lay,  build,  operate  or  expand  a  pipeline  as
contract carrier or to lay,  build,  operate  or  expand  a  city  or  local
natural gas distribution network shall be entitled to institute  proceedings
before the Board to prevent, or to recover damages for, the infringement  of
any right relating to authorization.

Explanation:- For the purposes of this  sub-section,  “infringement  of  any
right” means doing of any act by any person  which  interferes  with  common
carrier or contract carrier or causes prejudice to the  authorised  entity.”


      The aforesaid provision stipulates the right of  first  use  and  also
prescribes certain conditions.
18.    Section  22  on  which  reliance   has   been   placed   deals   with
transportation tariff.  The said provision is reproduced below:-
“22. Transportation tariff:-
Subject to the provisions  of  this  Act,  the  Board  shall  lay  down,  by
regulations, the transportation tariffs  for  common  carriers  or  contract
carriers or city or local natural gas distribution network  and  the  manner
of determining such tariffs.
For the purposes of sub-section (1),  the  Board  shall  be  guided  by  the
following, namely:-
the factors which may encourage competition,  efficiency,  economic  use  of
the resources, good performance and optimum investments;
safeguard the consumer interest and at the same time  recovery  of  cost  of
transportation in a reasonable manner;
the principles rewarding efficiency in performance;

the connected infrastructure such as  compressors,  pumps,  metering  units,
storage and the like connected to the common carriers or contract carriers;
benchmarking  against  a  reference  tariff  calculated  based  on  cost  of
service, internal rate of return, net present value  or  alternate  mode  of
transport;
policy of the Central Government  applicable  to  common  carrier,  contract
carrier and city or local distribution natural gas network.”

      On a plain reading of the aforesaid, it is  manifest  that  the  Board
has the power to  provide  by  Regulations  the  transportation  tariff  for
common  carrier  or  contract  carrier  or  city  or   local   natural   gas
distribution network and the manner of distribution of such tariffs.
19.   The question that arises for consideration is whether reading  of  the
aforesaid provisions namely, Sections 20 to  22  of  the   Act,  it  can  be
construed that they confer any power on the Board to fix the  transportation
tariff of a consumer of natural gas.  We have also referred  to  sub-Section
(4) of Section 20 which confers the power on the Board to decide the  period
of exclusivity and the network of a common/contract  carrier.   Section  21,
as  indicated  earlier,  deals  with  the   right   of   first   use.    The
transportation tariff, which finds place in Section  22(1),  commences  with
the words “subject to the provisions  of  this  Act”.   The  said  provision
confers power on the Board to lay down, by  regulation,  the  transportation
tariff for common carriers or contract carriers or  city  or  local  natural
gas distribution network and the manner of determination of such tariffs.
20.   At this stage, it is  necessary  to  appositely  understand  the  said
expression.  In The Commissioner of Wealth Tax,  Andhra  Pradesh,  Hyderabad
v. Trustees of H.E.H. Nizam’s Family (Remainder Wealth Trust),  Hyderabad[1]
this Court was dealing with the expression “subject to” in  the  context  of
the Wealth Tax Act, 1957.  Section 3 of the said Act imposed the  charge  of
wealth tax subject to other provisions of the Act.   In  that  context,  the
Court opined that Section 3 has to be made expressly subject to  Section  21
and it must yield to that Section insofar as  the  latter  makes  a  special
provision for assessment of a trustee of a trust.  In Ashok Leyland Ltd.  v.
State of T.N. and Another[2], it has been  held  that  “subject  to”  is  an
expression whereby limitation is expressed.  In K.R.C.S. Balakrishna  Chetty
and Sons & Co. v. The  State  of  Madras[3],  this  Court  was  interpreting
Section 5 of the Madras General Sales Tax Act, 1939 wherein the  Legislature
had appended the expression “subject to” and  while  interpreting  the  said
words, the Court ruled that they are meant to effectuate  the  intention  of
law and the correct meaning of the expression is “conditional one”.
21.   In South India Corporation (P) Ltd. v. Secretary,  Board  of  Revenue,
Trivandrum and  another[4],  the  Constitution  Bench  has  ruled  that  the
expression “subject to” in the  context  convey  the  idea  of  a  provision
yielding place to another provision or other provision to which it was  made
subject to.  In B.S. Vadera and another v. Union  of  India  and  others[5],
this Court while dealing with the expression “any rule so  made  shall  have
effect, subject to provisions  of  any  Act  occurring  in  the  proviso  to
Article 309” ruled that:-
“24. It is also significant  to  note  that  the  proviso  to  Article  309,
clearly lays down that ‘any rules so made shall have effect, subject to  the
provisions of any such Act'. The clear and unambiguous expressions, used  in
the Constitution, must be given their full and unrestricted meaning,  unless
hedged-in, by any limitations. The rules, which have to be ‘subject  to  the
provisions  of  the  Constitution,  shall  have  effect,  ‘subject  to   the
provisions of any such Act'. That is, if  the  appropriate  legislature  has
passed an Act, under Article 309, the rules, framed under the proviso,  will
have effect,-subject to that Act; but, in the absence of  any  Act,  of  the
appropriate legislature, on the matter, ‘in our opinion, the rules, made  by
the President, or by such person as he may direct, are to have full  effect,
both  prospectively,  and,  retrospectively.  Apart  from  the  limitations,
pointed out above, there is none other, imposed by the  proviso  to  Article
309, regarding the ambit of the operation of such-rules.”

22.   Regard being had to the aforesaid interpretation, we have to scan  the
anatomy of Section 11 of the Act, for it  has  immense  signification.   The
said provision deals with the functions and powers of the Board.   The  said
provision is extracted below:-
“11 Functions and powers of the Board
The Board shall-
protect the interest of consumers by fostering fair  trade  and  competition
amongst the entities;

register entities to-
market notified  petroleum  and  petroleum  products  and,  subject  to  the
contractual obligations of the Central Government, natural gas;
establish and operate liquefied natural gas terminals;
establish storage facilities for petroleum, petroleum  products  or  natural
gas exceeding such capacity as may be specified by regulations;

authorise entities to-
lay, build, operate or expand a common carrier or contract carrier;
lay, build, operate  or  expand  city  or  local  natural  gas  distribution
network;

declare pipelines as common carrier or contract carrier;

regulate, by regulations,-
access to common carrier or contract carrier so as to ensure fair trade  and
competition amongst entities and for that purpose  specify  pipeline  access
code;
transportation rates for common carrier or contract carrier;
access to city or local natural gas distribution network  so  as  to  ensure
fair trade and competition amongst entities as per pipeline access code;

in respect of notified petroleum, petroleum products and natural gas-
ensure adequate availability;
ensure display of information about the maximum retail prices fixed  by  the
entity for consumers at retail outlets;
monitor prices and take corrective measures  to  prevent  restrictive  trade
practice by the entities;
secure equitable distribution for petroleum and petroleum products;
provide, by regulations, and enforce, retail service obligations for  retail
outlets and marketing service obligations for entities;
monitor  transportation  rates  and  take  corrective  action   to   prevent
restrictive trade practice by the entities;

levy fees and other charges as determined by regulations;

maintain a data bank of information on  activities  relating  to  petroleum,
petroleum products and natural gas;

lay  down,  by  regulations,  the  technical  standards  and  specifications
including safety standards in activities relating  to  petroleum,  petroleum
products and natural  gas,  including  the  construction  and  operation  of
pipeline and infrastructure projects related  to  downstream  petroleum  and
natural gas sector;

perform such other functions as may  be  entrusted  to  it  by  the  Central
Government to carry out the provisions of this Act.”

      Sub-section (e) of Section 11 of the  Act is pertinent  to  appreciate
the controversy.  It empowers the Board  to  regulate,  by  regulations,  in
respect of certain aspects.  Section 11(e) (ii) confers power on  the  Board
to determine transport rates for common carrier or contract  carrier.   Sub-
section (f) of Section 11  allows  the  Board  to  regulate  in  respect  of
notified petroleum, petroleum products and natural gas and  sub-section  (e)
(iii) of Section 11 empowers the Board to regulate, by  regulations,  access
to city or local natural gas distribution  network  so  as  to  ensure  fair
trade and competition amongst entities as per pipeline access  code.  It  is
relevant to note here that the High Court, while appreciating  the  language
employed in the said provision has held that:-
“We are of the opinion that none of the aforesaid clauses can  be  construed
as prescribing price control/regulation as a function of the Board.   Clause
(a) supra while prescribing protection of interest of consumers  limits  the
same to, by fostering fair trade and competition  amongst  entities  engaged
in distributing, dealing, transporting, marketing gas.  The function of  the
Board thereunder is of regulating the  inter  se  relationship  of  entities
under the Act and not  to  regulate/control  the  relationship  between  the
entities under the Act and  the  consumers.   Similarly,  Clause  (f)  while
prescribing  function  of  monitoring  prices  limits  the  same  to  taking
corrective measures to prevent restrictive trade practices by the  entities.
 Thus only if the Board finds that the marketers  of  gas  in  a  particular
area have formed a cartel or are indulging in any  other  restrictive  trade
practices, is the Board empowered to monitor prices.  Such is not  the  case
of the Board in the present instance.  The petitioner even though till  date
the exclusive marketer of  gas  in  Delhi,  has  not  been  accused  of  any
restrictive trade practice and the power exercised also is not in  the  name
of monitoring price.   Another  sub-clause  of  clause  (f)  of  Section  11
confers function on  the  Board  to  ensure  display  of  information  about
Maximum Retail Price.  Again, had the intent  of  the  legislature  been  to
confer the power on the Board to  fix  the  Maximum  Retail  Price,  nothing
prevented the legislature from providing so expressly.   Instead,  functions
of enforcing retail service obligations and  marketing  service  obligations
only have been conferred by  the  legislature.   The  definition  of  retail
service obligations and marketing service obligations in Sections 2(zk)  and
(w) also do not include obligation to  sell  at  the  prices  fixed  by  the
Board.”

23.   The aforesaid analysis of the High Court is  in  consonance  with  the
provision and the expression “subject to” as used  in  Section  22  for  the
said provision makes it graphically clear that Section 22 has  to  yield  to
Section 11 of the Act which deals with  the  powers  and  functions  of  the
Board.  Section 11 (e) only uses the words  “common  carrier”  or  “contract
carrier”.   Even  if  one  applies  the  concept  of  “subject  matter”,  in
essentiality it is the “common carrier” and  the  “contract  carrier”.   The
dictionary clause of the said expression conveys a different meaning and  it
does not include an entity which utilizes the pipelines  for  its  own  use.
The submission of Mr. Datar is that after exclusivity period  is  over,  the
Board has the power also cannot be treated to be correct, for such  a  power
has not been conferred on the Board under Section  11.   As  is  perceptible
the provision deals with the entity when it engages itself as a part of  its
pipeline as a common carrier or contract carrier and not the consumers.   It
is submitted by the learned senior  counsel  appearing  for  the  respondent
that a person owning his own carrier, after the exclusivity period may  have
the  potentiality  to  enter  into  business  of  the  “common  carrier”  or
“contract  carrier”  and  at  that  juncture  to  maintain  the  competitive
prospects, regard  being  had  to  the  consumer  interest,  the  Board  may
determine the price of the same,  but  a  significant  one,  that  does  not
clothe the Board with the power to command the  entity to put/reflect it  as
a part of the bill to the consumer.  It is urged that  the  Board  does  not
have the power to fix the tariff charges in that regard.
24.   Mr. Datar, learned senior counsel would submit that when the Board  is
established under a statute and has the power  to  regulate  solely  because
there is no mention of entity that owns its own pipeline, it  is  inapposite
to say that the Board cannot determine  the  price  and  indicate  the  cost
incurred in this regard in the bill  given  to  the  consumer.   It  is  his
further submission that the consumer has a right to  know.   Learned  senior
counsel would go to the extent of saying that it is  a  casus  omissus  and,
therefore, the court must adopt the principle  of  purposive  interpretation
and it can do so filling  up  the  gap  to  have  the  necessitous  fruitful
interpretation.  Mr. Salve and Mr. Tripathi, per contra, would  submit  that
the legislature has deliberately not done it and, in  any  case,  the  Court
should not read such a concept  into  it.   Ms.  Pinky  Anand,  learned  ASG
relying on the affidavit filed by the Union of India, would submit that  the
legislature has not given the said power to the  Board.   It  is  seemly  to
state that even if a stand is taken by the Union of India, in respect of  an
interpretation of a statutory provision, that does not mean  that  the  same
is the correct interpretation because it is well settled in law that no  one
can speak on behalf of the legislature.  It is the court which is the  final
interpreter.  Keeping that in view, we have to scrutinize whether in such  a
situation this Court can implant words in the  provision,  as  canvassed  by
Mr. Datar.
25.   In this regard we may, with profit, refer to  certain  authorities  in
the field.  In CST v. Parson Tools and Plants[6], the Court  has  held  that
if the legislature wilfully omits to incorporate something of  an  analogous
law in a subsequent statute, or even if  there  is  a  casus  omissus  in  a
statute, the language of which  is  otherwise  plain  and  unambiguous,  the
court is not competent to  supply  the  omission  by  engrafting  on  it  or
introducing in  it,  under  the  guise  of  interpretation,  by  analogy  or
implication, something what it thinks to be a general principle  of  justice
and  equity.  To  do  so  ‘would  be  entrenching  upon  the  preserves   of
legislature’.  In Board of  Muslim  Wakfs  v.  Radha  Kishan,  it  has  been
observed that:-
“While it is true that under the guise of judicial interpretation the  court
cannot supply  casus  omissus,  it  is  equally  true  that  the  courts  in
construing an Act of Parliament must  always  try  to  give  effect  to  the
intention of  the  legislature.  In  Crawford  v.  Spooner[7]  the  Judicial
Committee said:
“We cannot aid the legislature’s defective phrasing of  an  Act,  we  cannot
add and mend and by  construction,  make  up  deficiencies  which  are  left
there.”

To do so would be to usurp the function of  the  legislation.  At  the  same
time, it is well settled that in construing the provisions  of  statute  the
courts should be slow to adopt a construction which tends to make  any  part
of the statute meaningless or ineffective. Thus, an attempt must  always  be
made to reconcile the relevant  provisions  so  as  to  advance  the  remedy
intended by the statute.”

26.   In this context, we may usefully refer to  the  authority  in  CIT  v.
National Taj Traders[8] wherein it has  been  clearly  laid  down  that  two
principles of construction i.e. one relating to casus omissus and the  other
in regard to reading of the statute as a whole have been well settled.   The
Court  has  reproduced  few  passages  from  Maxwell  on  Interpretation  of
Statutes at pages 33 and 47, as has been stated  in  Canada  Sugar  Refining
Co. Ltd. v. R., by Lord Davey[9] and proceeded to state thus:-
“In other words, under  the  first  principle  a  casus  omissus  cannot  be
supplied by the Court except in the case of clear necessity and when  reason
for it is found in the four corners of the statute itself but  at  the  same
time a casus omissus should not be readily inferred  and  for  that  purpose
all the parts of a statute or section must be construed together  and  every
clause of a section should be construed with reference to  the  context  and
other clauses thereof so that the construction to be  put  on  a  particular
provision makes a consistent enactment of the whole statute. This  would  be
more so if literal construction of a particular clause leads  to  manifestly
absurd or anomalous results which  could  not  have  been  intended  by  the
Legislature.  “An  intention  to  produce  an  unreasonable  result”,   said
Danckwerts, L.J., in Artemiou v. Procopiou (1966 1 QB 878), “is  not  to  be
imputed to a statute if there is some other construction  available”.  Where
to apply  words  literally  would  “defeat  the  obvious  intention  of  the
legislation and produce a wholly  unreasonable  result”  we  must  “do  some
violence to the words” and so achieve that obvious intention and  produce  a
rational construction. [Per Lord Reid in Luke v. IRC (1966 AC 557) where  at
p. 577 he also observed: “this is not a new problem, though our standard  of
drafting is such that it rarely emerges”.] In the light of these  principles
we will have to construe sub-section (2)(b) with reference  to  the  context
and other clauses of Section 33-B.”

27.   In S.P. Gupta v.  Union  of  India[10],  after  referring  to  various
authorities, it has been held:-
“Thus, on a full and complete  consideration  of  the  decisions  classified
under the various categories, the propositions that emerge from the  decided
cases of this Court and other foreign courts are as follows:

“Where the language of a statute is clear and unambiguous, there is no  room
for the application either of the doctrine of casus omissus or  of  pressing
into service external aids, for in  such  a  case  the  words  used  by  the
Constitution or the statute speak for themselves and it is not the  function
of the court to add words or expressions merely  to  suit  what  the  courts
think is the supposed intention of the legislature. …””

28.   In  Bharat  Aluminium  Co.  v.  Kaiser  Aluminium  Technical  Services
Inc.[11] it has been opined thus:
“...... that it is not the function of the  court  to  supply  the  supposed
omission, which can only be done by Parliament. In our opinion,  legislative
surgery is not a judicial option, nor a compulsion, whilst  interpreting  an
Act or a provision in the Act.  The  observations  made  by  this  Court  in
Nalinakhya Bysack[12] would tend to support the aforesaid views, wherein  it
has been observed as follows:
“9. … It must always  be  borne  in  mind,  as  said  by  Lord  Halsbury  in
Commissioners for Special Purposes of Income Tax v. Pemsel[13], that  it  is
[pic]not competent to any court to proceed  upon  the  assumption  that  the
legislature has made a mistake. The court must proceed on the  footing  that
the legislature intended what it has said. Even if there is some  defect  in
the phraseology used by the legislature the Court cannot, as pointed out  in
Crawford v. Spooner[14], aid the legislature’s defective phrasing of an  Act
or add and amend or, by construction, make up deficiencies  which  are  left
in the Act. Even where there is a casus omissus, it  is,  as  said  by  Lord
Russell of Killowen in Hansraj Gupta v. Official Liquidators of  Dehra  Dun-
Mussoorie Electric Tramway Co. Ltd.[15],  for  others  than  the  courts  to
remedy the defect.””

      After so stating the Court has referred to the  observations  made  by
Lord Diplock in Duport Steels Ltd.[16] wherein it has been ruled thus:
“… the role of the judiciary is confined  to  ascertaining  from  the  words
that  Parliament  has  approved  as  expressing  its  intention  what   that
intention was, and to  giving  effect  to  it.  Where  the  meaning  of  the
statutory words is plain and unambiguous it is not for the Judges to  invent
fancied ambiguities as an excuse for failing to give  effect  to  its  plain
meaning because they themselves consider that the consequences of  doing  so
would be inexpedient, or even unjust or immoral.  In  controversial  matters
such as are involved in industrial relations there is room  for  differences
of opinion as to what is  expedient,  what  is  just  and  what  is  morally
justifiable. Under our Constitution it  is  Parliament’s  opinion  on  these
matters that is paramount.”
                                                         (emphasis supplied)

29.    Recently,  in  Sarah  Mathew  v.   Institute   of   Cardio   Vascular
Diseases[17], while interpreting Section 468 CrPC, the Court has opined:-
“It is argued that  a  legislative  casus  omissus  cannot  be  supplied  by
judicial interpretation. It is submitted that to read Section  468  CrPC  to
mean  that  the  period   of   limitation   as   period   within   which   a
complaint/charge-sheet is to be filed,  would  amount  to  adding  words  to
Sections 467 and 468. It is further submitted that if  the  legislature  has
left a lacuna, it is not open to the court  to  fill  it  on  some  presumed
intention of the legislature.  Reliance  is  placed  on  Shiv  Shakti  Coop.
Housing Society[18], Bharat Aluminium[19] and  several  other  judgments  of
this Court where doctrine of casus omissus is  discussed.  In  our  opinion,
there is no scope for application of  doctrine  of  casus  omissus  to  this
case. It is not possible  to  hold  that  the  legislature  has  omitted  to
incorporate something which this Court is  trying  to  supply.  The  primary
purpose of construction of the statute is to ascertain the intention of  the
legislature and then give effect to that intention. After  ascertaining  the
legislative intention as reflected in the Forty-second  Report  of  the  Law
Commission and the Report of  the  JPC,  this  Court  is  only  harmoniously
construing the  provisions  of  Chapter  XXXVI  along  with  other  relevant
provisions of the Criminal Procedure Code to give effect to the  legislative
intent  and  to  ensure  that  its  interpretation  does  not  lead  to  any
absurdity. It is not possible to say that the legislature has kept a  lacuna
which we are trying to fill up by judicial interpretative process so  as  to
encroach upon the domain  of  the  legislature.  The  authorities  cited  on
doctrine of casus omissus are,  therefore,  not  relevant  for  the  present
case.”

30.   We have referred to the aforesaid passage as  the  Constitution  Bench
has given  emphasis  on  primary  purpose  of  construction  of  statute  to
ascertain the intention of the legislature, harmonious construction  of  the
various provisions of the CrPC and  for  ensuring  that  the  interpretation
does  not  lead  to  any  absurdity.   That  apart,  the  Court   has   also
categorically observed that it is not a case  where  it  can  be  said  that
legislature has kept a lacuna which the  Court  is  trying  to  fill  up  by
judicial interpretative process so as to encroach upon  the  domain  of  the
legislature.   In the case at hand, in the schematic context of the Act  and
upon reading  the  legislative  intention  and  applying  the  principle  of
harmonious construction, we do not perceive inclusion of the entities  which
are not “common carriers”  or  “contract  carriers”  would  be  permissible.
They have deliberately not been included under Section 11 of the Act by  the
legislature and the said non-inclusion does not lead to any  absurdity  and,
therefore, there is no necessity to think of any adventure.
31.   We must take note of certain situations where the Court  in  order  to
reconcile the relevant provision has supplied words  and  the  exercise  has
been done to advance the remedy intended by the statute.   In  Surjit  Singh
Kalra v. Union of India[20], a three-Judge  Bench  perceiving  the  anomaly,
held:-
“True it is not permissible to read words in a statute which are not  there,
but “where the alternative lies  between  either  supplying  by  implication
words which  appear  to  have  been  accidentally  omitted,  or  adopting  a
construction which deprives certain existing words of  all  meaning,  it  is
permissible to supply the words” (Craies Statute Law,  7th  edn.,  p.  109).
Similar are the observations in Hameedia Hardware Stores  v.  B.  Mohan  Lal
Sowcar[21] where it was observed  that  the  court  construing  a  provision
should not easily read into it words which have not been  expressly  enacted
but having regard to the context  in  which  a  provision  appears  and  the
object of the statute in which the  said  provision  is  enacted  the  court
should construe it in a harmonious way to make  it  meaningful.  An  attempt
must always be made so to reconcile the relevant provisions  as  to  advance
the remedy intended by the statute. (See: Sirajul Haq Khan v. Sunni  Central
Board of Waqf[22].)”

32.   We  have  referred  to  the  aforesaid  authority  as  Mr.  Datar  has
respectfully urged that omission in Section  11  is  accidental.   The  test
that has been laid down in Surjit Singh Kalra (supra)  and  other  decisions
of this Court, we are afraid,  do not really support the submission  of  Mr.
Datar.  By no stretch of imagination, we can  conceive  that  non-conferment
of  power  on  the  Board,  in  particular  regard,  is   accidental.    The
legislative intention is absolutely clear and simple and, in fact, does  not
call for adoption of any other construction to confer  any  meaning  to  the
existing words.  Thus, the said submission leaves us unimpressed.
33.   Having dealt with this facet, it is appropriate to  refer  to  Section
61, which deals with the power of  the  Board  to  make  Regulations.   Sub-
section (1) of Section 61 stipulates that the Board  may,  by  notification,
make regulations consistent with the Act and the Rules  made  thereunder  to
carry out the  provisions  of  the  Act.   Sub-section  (2)  of  Section  61
stipulates that without prejudice to the generality of the foregoing  power,
such Regulations may provide for all or any of  the  following  matters  and
the matters have been enumerated thereafter.  Mr. Datar  has  emphasised  on
Section 61(2)(t), which reads as follows:-
“(t) the transportations tariffs for common carriers  or  contract  carriers
or city or  local  natural  gas  distribution  network  and  the  manner  of
determining such tariffs under sub-section (1) of section 22.”

34.   On a scrutiny of  the said provision, we notice  that  it  deals  with
transportation tariff for “common carrier” and “contract carrier”  or  “city
or local natural gas distribution network” and the determination has  to  be
done as per sub-section (1) of Section 22.  Be it  noted,  in  pursuance  of
the  said  provision,  regulations,  namely,  Petroleum  and   Natural   Gas
Regulatory Board (Determination of Network Tariff for City or Local  Natural
Gas Distribution Networks and Compression Charge for CNG) Regulations,  2008
which we have already referred to as “the  Regulations”  have  been  framed.
Emphasis has been laid on Regulation 2(e) and 2(g), which read as follows:-
“(e) “compression charge for CNG” means a charge (excluding statutory  taxes
and levies) in Rs./Kg for online compression of natural gas into  compressed
natural gas (hereinafter referred to as CNG) for  subsequent  dispensing  to
consumers in a CNG station.

(g) “Network  tariff”  means  the  weighted  average  unit  rate  of  tariff
(excluding statutory  taxes  and  levies)  in  rupees  per  million  British
Thermal Units (Rs./MMBTU for all the categories of consumers of natural  gas
in a CGD Network.”

35.   Regulation 4 reads as follows:-

“4.  Determination of network tariff and compression charge for CNG.
The network tariff and compression charge for CNG in respect  of  an  entity
covered clause (a) or clause (b)  of  sub-regulation  (1)  of  regulation  3
shall be determined as per the procedure at Schedule A.”

      In addition to the aforesaid there  are  various  Regulations  dealing
with the procedure of determination.  Mr.  Datar,  learned  senior  counsel,
would submit that Section 61 of the Act has to be read  in  consonance  with
the objects and reasons of the Act and when  the  Board  has  the  power  to
frame regulations to carry out the purposes of the Act, it  has  framed  the
Regulations in accordance with  the  legislation  and  the  High  Court  has
totally flawed in declaring it as ultra vires.
36.   We have already dealt with the purport of Section 11, adverted to  the
facet how the words “subject to” have to be interpreted,  functions  of  the
Board, and  provisions  relating  to  exclusivity,  definitions  of  “common
carrier” and the  “contract  carrier”.   Section  61  is  a  provision  that
enables the Board to frame Regulations.  If on reading  of  the  statute  in
entirety, such a power does not flow, a delegated authority cannot  frame  a
regulation as that would not be in accord with the statutory provisions  nor
would it be for the purpose of  carrying  on  the  provisions  of  the  Act.
In St. Johns Teachers Training Institute v.  National  Council  for  Teacher
Education[23] it has been observed that:-
“A regulation  is  a  rule  or  order  prescribed  by  a  superior  for  the
management of some business  and  implies  a  rule  for  general  course  of
action.    Rules  and   regulations   are   all   comprised   in   delegated
legislations.  The power to make subordinate  legislation  is  derived  from
the enabling Act and it is fundamental that the  delegate  on  whom  such  a
power is conferred has to act within the limits of  authority  conferred  by
the Act.  Rules cannot be made to supplant the provisions  or  the  enabling
Act but to supplement it.  What is permitted is the delegation of  ancillary
or subordinate legislative functions, or,  what  is  fictionally  called,  a
power to fill up details.”

37.    In Kunj Behari Lal Butail v. State of  H.P.[24]  it  has  been  ruled
that it is very common for the legislature to provide far  a  general  rule-
making power to carry out the purpose of the Act.   When  such  a  power  is
given, it may be permissible to find out the object  of  the  enactment  and
then see if the rules framed satisfy the test of having been  so  framed  as
to fall within the scope of such general power  confirmed.   If  rule-making
power is not expressed in such a usual general form then it  shall  have  to
be seen if the rules made are protected by  the  limits  prescribed  by  the
parent Act.  In State of Karnataka v.  H.  Ganesh  Kamath[25]  it  has  been
stated that it is a well-settled principle  of  interpretation  of  statutes
that the conferment of rule-making power by an Act does not enable the rule-
making authority to make a rule  which  travels  beyond  the  scope  of  the
enabling Act or which is inconsistent therewith or repugnant thereto.”
38.   In Sukhdev Singh v. Bhagatram Sardar Singh Raghuvanshi[26]
“....statutory bodies cannot use the power to make rules and regulations  to
enlarge the powers beyond the scope intended by the legislature.  Rules  and
regulations made by reason of the specific power conferred  by  the  stature
to make rules and  regulations  establish  the  pattern  of  conduct  to  be
followed”.

39.   In General Officer Commanding-in-Chief v. Subhash  Yadav[27],  it  has
been held as follows:-
“.....before a rule can have  the  effect  of  a  statutory  provision,  two
conditions must be fulfilled, namely, (1) it must conform to the  provisions
of the statute under which it is framed; and (2) it must  also  come  within
the scope and purview of the rule-making power of the authority framing  the
rule.  If either of these two conditions  is  not  fulfilled,  the  rule  so
framed would be void.”

40.    Similar  view  has  been  expressed  in   State   of   T.N.   v.   P.
Krishnamurthy[28] and in Union of India v.  Srinivasan[29]  wherein  it  has
been held that:-
“...If a rule goes beyond the rule-making power  conferred  by  the  statue,
the same has to be declared ultra vires.  If a rule supplants any  provision
for which power has not been conferred, it becomes ultra vires.   The  basic
test is to determine and consider the source of power which is relatable  to
the rule.  Similarly, a rule must be in accord with the  parent  statute  as
it cannot travel beyond it.”

41.   In Dr. Indramani Pyarelal Gupta v. W.R. Natu[30], the  Court has  held
that one of the tests to determine whether a statutory body is  vested  with
a particular power is to see whether  exercise  of  such  power  is  contra-
indicated  by  any  specific  provision  of  the  enactment  bringing   such
statutory  body  into  existence.      In  Tata  Power  Company  Limited  v.
Reliance Energy Limited[31], it has been ruled that save and except for  the
exercise  of regulatory power  which  is  specifically  recognized  by   the
statute, it is not open to the regulatory body to exercise a power which  is
not incorporated in the statute.
42.   In this context, it is fruitful to refer to the authority  in  Academy
of Nutrition Improvement v. Union of India[32].   The  two-Judge  Bench  was
dealing with the issue of constitutional  validity  of  Prevention  of  Food
Adulteration (Eighth Amendment) Rules, 2005.   After  discussing  at  length
from various angles, the Court held that:-
“Statutes delegating the power to make rules follow a standard pattern.  The
relevant section would first contain a provision granting the power to  make
rules to the delegate in general terms, by using the  words  “to  carry  out
the provisions of this Act” or “to carry out  the  purposes  of  this  Act”.
This  is  usually  followed   by   another   sub-section   enumerating   the
matters/areas in regard to which specific power is delegated  by  using  the
words “in  particular  and  without  prejudice  to  the  generality  of  the
foregoing power, such rules may provide for all  or  any  of  the  following
matters”. Interpreting such provisions, this Court in a number of  decisions
has held that where power is conferred to make  subordinate  legislation  in
general terms, the subsequent particularisation of  the  matters/topics  has
to be construed as merely illustrative and not limiting  the  scope  of  the
general power. Consequently, even  if  the  specific  enumerated  topics  in
Section 23(1-A) may not empower the Central Government to make the  impugned
rule (Rule 44-I), making of the rule can be justified with reference to  the
general power conferred on the [pic]Central Government under Section  23(1),
provided the rule does not travel beyond the scope of the Act.

“But even a general power to make rules or regulations for carrying  out  or
giving effect to the Act, is strictly ancillary in nature and cannot  enable
the authority on whom the power is conferred to extend the scope of  general
operation of the Act. Therefore, such a power ‘will not support attempts  to
widen the purposes of the Act, to add new and different  means  to  carrying
them out, to depart from or vary its terms’.”

Rule 44-I is not a rule made or  required  to  be  made  to  carry  out  the
provisions of the Act, having regard  to  its  object  and  scheme.  It  has
nothing to do with curbing of food adulteration or to  suppress  any  social
or economic mischief.”

      On the basis of the aforesaid analysis, the Court opined that:-
“We have already noticed that as at present there is  no  material  to  show
that universal salt iodisation will be injurious to public health  (that  is
to the majority of populace who do not suffer from iodine  deficiency).  But
we are constrained to hold that  Rule  44-I  is  ultra  vires  the  Act  and
therefore, not valid.”

43.   In the case at hand, the Board has not been conferred such a power  as
per Section 11 of the Act.  That is  the  legislative  intent.   Section  61
enables the Board to frame Regulations to carry out the purposes of the  Act
and certain specific aspects have been mentioned therein.   Section  61  has
to be  read  in  the  context  of  the  statutory  scheme.   The  regulatory
provisions, needless to say, are to be read and applied keeping in view  the
nature and textual context of the enactment as that is the source of  power.
 On a scanning of the entire Act and applying various  principles,  we  find
that the Act does not confer any such power on the Board and the  expression
“subject to” used in Section 22 makes it  a  conditional  one.   It  has  to
yield to other provisions of the Act.  The power to fix the tariff  has  not
been given to the  Board.   In  view  of  that  the  Board  cannot  frame  a
Regulation which will cover the area pertaining to determination of  network
tariff for city or local gas distribution  network  and  compression  charge
for CNG.  As the entire Regulation centres  around  the  said  subject,  the
said Regulation deserves to be declared ultra vires, and we do so.
44.   Ex consequenti, we find no substance in this  appeal  and  accordingly
the same stands dismissed without any order as to costs.

                                         .................................J.
                                                               [Dipak Misra]



                                        ..................................J.
                                                          [Uday Umesh Lalit]
New Delhi
July 1, 2015



-----------------------
[1]

      [2] (1977) 3 SCC 362
[3]

      [4] (2004) 3 SCC 1
[5]

      [6] AIR 1961 SC 1152
[7]

      [8]  AIR 1964 SC 207
[9]

      [10] AIR 1969 SC 118

[11]

      [12]  (1975) 4 SCC 22

[13]

      [14] (1846) 6 Moore PC 1 : 13 ER 562



[15]

      [16]  (1980) 1 SCC 370
[17]

      [18]  1898 AC 735
[19]

      [20]  (1981) Supp. SCC 87
[21]

      [22]  (2012) 9 SCC 552
[23]

      [24] AIR 1953 SC 148
[25]

      [26] 1891 AC 531, at p. 549 (HL)
[27]

      [28] (1846-49) 6 Moo PC 1 : 13 ER 582 : 4 MIA 179 : 18 ER 667
[29]

      [30] (1932-33) 60 IA 13 : AIR 1933 PC 63
[31]

      [32] (1980) 1 WLR 142 : (1980) 1 All ER 529 (HL)
[33]

      [34]  (2014) 2 SCC 62
[35]

      [36] (2003) 6 SCC 659
[37]

      [38] (2012) 9 SCC 552
[39]

      [40] (1991) 2 SCC 87
[41]

      [42] (1988) 2 SCC 513, 524-25
[43]

      [44] 1959 SCR 1287  :  AIR 1959 SC 198

[45]

      [46] (2003) 3 SCC 321
[47]

      [48] (2000) 3 SCC 40
[49]

      [50] (1983) 2 SCC 402
[51]

      [52] (1975) 1 SCC 421
[53]

      [54] (1988) 2 SCC 351
[55]

      [56] (2006) 4 SCC 517
[57]

      [58] (2012) 7 SCC 683
[59]

      [60]  AIR 1963 SC 274
[61]

      [62]  (2009) 16 SCC659
[63]

      [64] (2011) 8 SCC 274