S K MITTAL Vs. UNION OF INDIA

JUDGEMENT

(1.) A common question of law; Court fees payable by the petitioners on their appeals filed before the Appellate Tribunal forForeign Exchange arises for consideration in the present set of writ petitions. I am not dilating upon facts of individual cases as it is not necessary for the decision of the legal question. The petitioners herein are appellants who have filed appeals before the Appellate Tribunal for Foreign Exchange. These appeals are against penalty connected matters orders passed under the Foreign Exchange Regulation Act, 1973 (hereinafter referred to as FERA, for short) but were preferred after the repeal of the aforesaid Act by Foreign Exchange Management Act, 1999 (hereinafter referred to as FEMA, for short) with effect from 1st June, 2000. As per FERA read with Adjudication Proceedings and Appeal Rules, 1974, the Court fees payable on an appeal depends upon the quantum of fine and is subject to maximum Court fees of Rs. 2,000/-. As per FEMA read with Foreign Exchange Management (Adjudication Proceedings and Appeal) Rules, 2000, the Court fees payable on an appeal before the Foreign Exchange Appellate Tribunal is Rs. 10,000/-. The relevant provisions of FERA, FEMA and the two Rules read as under:-

(2.) THE legal question which arises for consideration is whether Rule 6 of the Adjudication Proceedings and Appeal Rules, 1974 framed under FERA or Rule 10 of the Foreign Exchange Management (Adjudication Proceedings and Appeal) Rules, 2000 framed under FEMA will apply to the present appeals in cases where adjudicating orders are passed under FERA but after repeal of FERA on 1st June, 2000. The answer to this legal question depends upon interpretation of Section 49 of FEMA and Section 6 of the General Clauses Act, 1897. The said provisions read as under:- General Clause Act, 1897

(3.) IN T.S. Baliah v. ITO, AIR 1969 SC 701 again the Supreme Court has held :-