KUTTY FLUSH AND FURNITURE CO. LTD Vs. COLLECTOR OF CENTRAL EXCISE

JUDGEMENT

(1.) This matter is at the show cause stage but with the consent of learned Counsel for the parties, since we have heard it at great length, the petition is being Admitted D.B. and is being disposed of.

(2.) This writ petition is directed against an order dated 1st August, 1986 passed by the respondents whereby the application of the petitioner. Mrs. Zaibunissa Begum Ali has been dismissed.

(3.) The case of the petitioner inter alia is that the petitioner's husband was an officer in the Customs Department. The petitioner is an orthodox Muslim lady and widow of late Mr. S.A. Ali, Retired Superintendent of Customs. In 1974 after the death of her husband she went to London where her daughter and son-in-law, Dr.M.A Hassan are settled. Throughout her stay from 1974 till September, 1985 she was living with her daughter and son-in-law and did not have to incur any expenditure for rent, food or other expenses. During most of the time when she resided with her son in-law, she was employed by a local manufacturer M/s. Pretty Polly Limited as a Box Operator. She was also entitled to social security benefit and received payments on that account. Being an orthodox Muslim, although she had her own Bank account she did not keep her weekly earnings and social security benefit in the bnk. She used to withdraw the amounts from the bank and give it to her son-in-law and daughter to keep it on her behalf.