- (1.) Certain industries in certain areas in Uttarakhand were exempted from the levy of Central Excise and became entitled to some other exemption by virtue of notifications issued under the Central Excise Act, 1944.
(2.) A group of petitioners approached the High Court seeking inclusion of certain Khasra Nos. of Village Ratanpura, Bajpura, Udham Singh Nagar so as to constitute a notified independent industrial area in order to avail of the exemption. They also prayed for certain other reliefs.
(3.) The High Court possibly finding the task to be enormous resorted to an unusual devise. It formed a High powered Committee consisting of (i)Cabinet Secretary (ii) Chairman Central Board of Direct Tax, (iii) Chairman, Central Board of Excise and Customs (iv) Secretary (Revenue), Govt. of India, (v) Secretary (Industries), Govt. of India, (vi) Secretary (Revenue) Govt, of India as well as (vii) Chief Secretary, State of Uttaranchal, (viii) Secretary (Industries) and (ix) Secretary (Revenue), State of Uttaranchal. The Committee was directed to take a decision "with regard to the prayers made in the writ petition for redressal of grievance of the petitioner on appreciating the statement of fact duly supported with the evidence annexed in the writ petition and other documents they desire to file." Lest there be any doubt as to whether the High Court has conferred the judicial function on the Committee, the High Court removed any such doubt by ordering that "the Committee would exercise Chief Judicial Power as authorized by this Court to review the notifications".;