ARWIN RICKY WARVICK Vs. UNION OF INDIA AND OTHERS
HIGH COURT OF DELHI
ARWIN RICKY WARVICK
UNION OF INDIA AND OTHERS
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(1.)The petitioner challenges the order of the revisional authority which has affirmed the order of the Appellate Collector.
(2.)The petitioner was posted abroad and as usual when a person comes back he brings certain necessary electronic gadgets which are not so easily available in this country. So he brought with him amongst others (1) T.V. (2) Video, (3) music system and (4) Kenwood Chef with which we are concerned.
(3.)The plea of the petitioner was that he had purchased T.V., V.C.R. and music system in April ,1981. He had produced the necessary receipt. He also showed the repair receipts for T.V./Video made in August, 1981 is support of this claim for user over one year, as per T.R. Rules. The Assistant Collector refused his claim for all the items. The petitioner filed an appeal before the Appellate Collector. The Appellate Collector accepted the case of the petitioner with regard to T.V. and V.C.R. as he was of the view that they showed that they have been used. He, Therefore granted T.R. concession to T.V. and V.C.R. while rejecting the claim with regard to concession in respect of the music system and Kenwood Chef with accessories. The petitioner went up in revision and the same was rejected.
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