Holding

In s.126(4) the term “made” denotes the date the order is signed (i.e., when it is made), not the date of communication, so the limitation period runs from the signing date.

Summary

The Municipal Corporation of Delhi issued a notice under s.126 of the Delhi Municipal Corporation Act, 1957 to revise the rateable value of a property effective 1‑April‑1996. The assessing officer signed the assessment order on 31‑March‑2000, which was communicated to the owners on 17‑April‑2000. The owners appealed, contending that the order was barred by the three‑year limitation prescribed in s.126(4). The Delhi High Court Division Bench held that the word “made” in s.126(4) meant the date of communication, rendering the order time‑barred. The Supreme Court allowed the appeal, holding that “made” refers to the date the order is signed, not when it is communicated, and that a liberal interpretation of the limitation does not alter this meaning. Consequently, the order dated 31‑March‑2000 was within the limitation period and the amendment was valid.

Issues considered

The meaning of the word “made” in sub‑section (4) of Section 126 of the Delhi Municipal Corporation Act, 1957 – whether it refers to the date of signing the order or the date of communication to the assessee.
Whether the three‑year limitation for amendment of the assessment list should be computed from the date the order is signed or from the date of its communication.

Legislation cited

Delhi Municipal Corporation Act, 1957s. 113, s. 114, s. 114A, s. 114C, s. 123A, s. 123B, s. 124, s. 126(1), s. 126(2), s. 126(3), s. 126(4)
Indian Evidence Act, 1872

Subjects

statutory interpretationlimitation periodmunicipal property taxassessment orderDelhi Municipal Corporation Actmade vs communicated

Judgment

\

A MUNICIPAL CORPORATION OF DELHI
v.
QIMA T RAI GUPTA & ORS.

JULY 27, 2007

B {S.B. SINHA AND HARJIT SINGH BEDI, JJ.]

Delhi Municipal Corporation Act, 1957:

s.126(4)-Assessment order-Period of limitation-Computation of~
C Expression "no amendment under sub-s.(J) shall be made''-Connotation
of-HELD: Jn the context, order would be said to have been made on the date
"- the order is signed-A distinction exists in construction of word 'made'
depending upon the question as to whether power was required to be exercised
within period oflimitation therefor or in order to provide the person aggrieved
D to avail remedies-Jn construing a provision, as in the instant case, dealing
with /imitation, a liberal interpretation should be given-Interpretation. of
Statutes-Evidence Act, 1872-Presumption.

Words and Phrases:

E "Made" occurring in sub-sec. ( 4) of s.126 of Delhi Municipal
Corporation Act, 1957-Connotation of

A notice purported to be u/s 126 of the Delhi Municipal Corporation
Act, 1957 was issued to the respondents in the month of March 1997
proposing to revise the rateable value of their property w.e.f. 1.4. 1996. The
F assessing officer signed the assessment order on 31.3.2000. The order was
communicated to the assesee on 17.4.2000. The assessee-respondents
preferred an appeal in the court of the Additional District Judge on the ground,
inter alia, that the order of assessment was barred by limitation. The appellate
authority held that no amendment in terms of sub-section (1) ofs.126 of the
G Act could be made after lapse of a period of three years from the end of the
year in which notice was given. The Corporation filed a writ petition. The
Single Judge of the High Court directed the appellate authority to determine
the question on merits. In the intra-court appeal filed by the respondents, the
Division Bench of the High Court held that the date of order 'made' in terms
\-
of s.126(4) of the Act should be taken to be the date when the same was
H 570
MUNICIPAL CORPN. OF DELHI v. QIMAT RAI GUPTA 571
communicated to the assessee and not the one when it was signed. A
In the appeal filed by the Municipal Corporation, it was contended on
behalf of the appellant that there is a distinction between 'communication' of
the order and making thereof; whereas communication may be net>essary for
the purpose of filing an appeal, but as regards limitation prescribed for
ma~ing an assessment order, only signing of the order would subserve the B
purpose; and in that view of the matter, the period of thre~ years prescribed
under sub-section (4) of s.126 of the Act being the period of limitati<m, the
expression 'no amendment under sub-section (1) shall be made' should be
given a liberal interpretation.

Allowing the appeal, the Court c
HELD: 1.1. Appellant-Municipal Corporation has a statutory power to
impose property tax. Section 126 of the Delhi Municipal Corporation Act,
1957 empowers the Commissioner, who is a statutory authority, to amend the
assessment list in terms of one or the other modes provided for therein. A D
proceeding initiated for the purpose of amending the assessment list is a quasi
judicial one. Indisputably, the Parliament did not intend to confer unbriddled
power on the Commhioner to amend the assessment list. For that purpose
only a period within which the jurisdiction is to be exercised was contemplated,
namely, before the expiry of three years from the end of the year in which the
notice is given, but the same would not mean that the restriction impose~ E
should be given a restricted meaning so as to narrow down the scope there9f
any further. In interpreting a provision dealing with limitation, a liber~I
interpretation in a situation of this nature should be given. The Parliame~t
advisedly chose the word 'made' and not 'communicated'. They, in ordinal}'
parlance, carry different meanings. F
(Paras 9, 10, 14, 15, 16, 17) (575-C-D; 576-F-H; 577-A, Cl

Collector of Central Excise, Madras v. Mis M.M. Rubber and Co., Tamil
Nadu, (1992) Supp. 1 SCC 471, relied on.

Raja Harish Chrmdra Raj Singh v. The Deputy Land Acquisition Officer G
and Anr., (1962) 1 SCR 676=AIR (1961) SC 1500, distinguished.

State of Punjab v. Khemi Ram, (1970) 2 SCR 657=AIR (1970) SC 214;
-/ Collector of Central Excise, Madras v. Mis M.M. Rubber and Co., Tamil Nadu,
\199'1} Supp. l SCC 471; Surendra Singh and Ors. v. State ofUttar Pradesh,
(1954) SCR 330=AIR (1954) SC 194; K. Bhaskaran v. Sankaran Vaidhyan H
572 SUPREME COURT REPORTS [2007] 8 S.C.R.

A Ba/an and Anr., (1999) 3 Supp. SCR 271={1999) 7 SCC 510; C.C. Alavi
Haji v. Palapetty Muhammed & Anr., (2007) 7 SCALE 380 and State ofPunjab
v. Amar Singh Harika, AIR (1966) SC 1313, referred to.

1.2. Even if a statute requires strict interpretation, words thereto would
not be added. The word 'made' is past and past participle of the word 'make'
B which means "cause to exist or come about; bring about or perform". The
meaning of a word, it is trite, would depend upon its text and context. It will
also depend upon the purport and object it seeks to achieve. A distinction,
exists in the construction of the word 'made' depending upon the question as
to whether the power was required to be exercised within the period .of
C limitation prescribed therefor or in order to provide the person aggrieved to
avail remedies if he is aggrieved thereby or dissatisfied therewith. Ordinarily,
the words 'given' and 'made' carries the same meaning.
(Paras 18, 19, 21 and 27) (577-C-E; 578-A-B; 580-G-H; 581-AJ

Concise Oxford English Dictionary, 10th Edition; P. Ramanatha Aiyar's
D Advanced law lexicon, 3rd edition, referred to.
. ·
1.3. An order ordinarily would be presumed to have been made when it
is signed. Once it is signed and an entry in that regard is made in the
requisite register kept and maintained in terms of the provisions of a statute,
the same cannot be changed or altered. It, subject to the other provisions
E contained in the Act, attains finality. Where, however, communication of an
order is a necessary ingredient for bringing an end-result to a status or to
provide a person an opportunity to take recourse of law if he is aggrieved
thereby; the order is required to be communicated. (Para 28) (581-B-C)

1.4. The Division Bench of the High Court, proceeded on. a wrong
F premise insofar as it misconstrued and misinterpreted the word 'made' in
the context of sub-section (4) of Section 126 of the Act opining that the power
can be misused by the Commissioner. It failed to notice that there exists a
presumption that the official act is presumed to have been done in regular
course of business. There also exists a presumption that a statutory
G functionary would act honestly and bona fide. The Division Bench of the High
Court was not right in holding that unless the order is communicated, it
should be deemed to have not been made. The judgment of the Division Bench
is, therefore, set aside accordingly and that of the Singlt'(!Judge is restored.
[Para 29, 30, 31) (581-D-G)
\-
H

•.
MUNICIPAL CORPN. OF DELHI v. QIMAT RAJ GUPTA [S.B. SINHA, J.] 573

CIVIL APPELLATE JURISDICTION: Civil Appeal No. 3303 of2007. A
From the Judgment & Order dated 25.08.2004 of the High Court of Delhi
at New Delhi in LPA No. 162/03.

Amrendra Sharan, ASG., Sanjib Sen and Praveen Swarup for the
Appellant. B
P. Narasimah and Sudhir Nandrajog for the Respondents.

The Judgment of the Court was delivered by

S.B. SINHA, J. I. Leave granted. c
2. The meaning of the word 'made' occurring in sub-section (4) of
Section 126 of the Delhi Municipal Corporation Act, 1957 (hereinafter called
and referred to, for the sake of brevity, as 'the Act'), is in question in this
appeal which arises out of a judgment and order dated 25.08.2004 passed by
a Division Bench of the Delhi High Court in LP.A. No. 162 of2003, reversing D
the judgment and order dated 21. I 0.2002 passed by a learned Single Judge
of the said court.

3. Before adverting to the question involved in this appeal, we may
notice the basic fact of the matter.
E
4. Respondents herein are the owners of a property bearing No. 1/2 of
I (1&3) Part, Ram Kishore Road, Civil Lines, Delhi, which was proposed to
be assessed for property taxes by the competent authortty of Municipal
Corporation of Delhi, a notice wherefor was issued in March 1997 purported
to be under Section 126 of the Act to fix the rateable value thereof at Rs.
50,00,000/- with effect from 01.04.1996. Respondents herein objected to the F
said proposal. They filed various documents in support of their case stating
that the property in question had jointly been purchased by Anil Gupta,
Qimat Rai Gupta and Vinod Gupta by four separate deeds of sale for a total
consideration of Rs.32,00,000/-. The market value of the land was assessed
by the assessee at Rs. 89,93,100/- comprising of the value of the land at Rs. G
42, 19,000/- and cost of construction at Rs.51,00,000/-. The said market value
disclosed by the assessee was not accepted by the assessing authority. The
assessing officer upon hearing the respondents assessed the value at Rs.
-; 1,40,90, 100/- and detennined the rateable value therefor at Rs. 11,97,660/- with
effect from 01.04.1996. Aggrieved by and dissatisfied with the said order of
.
'
H
574 SUPREME COURT REPORTS [2007] 8 S.C.R.

A assessment, Respondents preferred an appeal in the Court of Additional
District Judge, Delhi, in terms of Section 169 of the Act, inter a/ia, on the
ground that the order of assessment was barred by limitation. By reason of
an order dated 14.12.2000, the appellate authority opined that no amendment
in terms of sub-section {l) of Section 126 of the Act could be made after lapse
of period of three years from the end of the year in which the notice was given
B and as the notice in the case had been issued in the period ending 31.03 .1997,
the order of assessment could be made only upto 31.03.2000.

It was further held : .>,

"Now coming to the questions what is meaning of word 'made'
c whether it has to be taken as a date of passing the order or the date
when it was communicated to the party concerned. The dictionary
meaning of word 'made' is built or formed. This is discussed in AIR
1956 Madras 79 wherein it has been held that term 'made' has to be
liberally construed as the date on which the order is communicated
D to the concerned parties and reaches them. Taking the same into
consideration, the present order cannot be said to have been
communicated to the assessee/appellants within three years which is ~
illegal. Accordingly, I set aside the impugned order dated 31.3.2000
being time barred. The property be assessed on the RV already in
existence prior to the passing of order dated 3 I .3.2000. No order as
E to cost. File be consigned to R/R."

5. Appellant herein being aggrieved by and dissatisfied with the said
order dated I 4. I 2.2000 filed a writ petiti.on before the Delhi High Court, which
was marked as Writ Petition No. 3227 of2002. A learned Single Judge of the
said Court allowed the said writ petition remanding the matter to the appellate
F authority directing it to determine the question on merits and in accordance -,,:~

with law.

6. Respondents field an intra-court appeal thereagainst. By reason of
the impugned judgment and order dated 25.08.2004, a Division Bench of the
High Court reversed the said decision of the learned Single Judge opining
G ._
that the date of the order 'made' in terms of Section 126(4) of the Act should
I
be taken to be the date when the same was communicated to the assessee
and not the one when it was signed.
\-
7. Before embarking on the question involved in this appeal, we may
H place on record that the order of assessment was signed on 31.3.2000 and the
MUNICIPAL CORPN. OF DELHI v. QIMAT RAJ GUPTA [S.B. SINHA, J.] 575

same was communicated to the assessee on 17.4.2000. A
8. The said Act was enacted to consolidate and amend the law relating
to the Municipal Government of Delhi. Chapter VIII of the said Act provides
for taxation. Levy of properfy taxes is envisaged under sub-section (I) of
Section 113 of the Act. Section 114 provides for the components of property
tax. Section I 14A provides for building tax. Section I 14C provides for vacant Bl I

land tax. Section 123A provides for submission of returns. Section 1238
provides for self-assessment and submission of return.

9. Appellant has, thus, a statutory power to impose property tax. Section
124 of the Act provided for assessment list, sub-section (I) whereof reads as C
under:

"(I) Save as otherwise provided in this Act, the Corporation shall
cause an assessment list of all lands and buildings in Delhi to be
prepared in such form and manner and containing such particulars
with respect to each land and building as may be prescribed by bye- D
laws."

IO. Section 126 of the Act empowers the Commissioner to amend the
assessment list in terms of one or the other modes provided for therein. Sub-
section (2) thereof provids for giving an opportunity to the assessee of being
heard before an order of amendment is made. Sub-section (3) of Section 126 E
obligats the Commissioner to consider the objections which may be made by
such persons. Clause (b) of sub-section (4) of Section 126 reads as under:

"(4) No amendment under sub-section (I) shall be made in the
assessment list in relation to -

xxxxxxxxx
F
(b) the year commencing on the I st day of April, 1988 or any other
year thereafter, after the expiry of three years from the end of the year
in which the notice is given under sub-section (2) or sub-section (3),
as the case may be."
G
11. Mr. Amarendra Sharan, learned Additional Solicitor General of India
appearing on behalf of the appellant, submitted that the Division Bench of
_) the High Court committed a manifest error in reversing the judgment of the
learned Single Judge insofar as it proceeded on the premise that the expression
'made' occurring in sub-section (4) of Section 126 of the Act would necessitate H
L
576 SUPREME COURT REPORTS [2007} 8 S.C.R.

A communication of the order.
12. It was urged that a distinction must be made between
'communication' of the order and making thereof inasmuch as whereas
'communication' may be necessary so as to enable an assessee to prefer an
appeal against the order of assessment but only signing of the order would
B subserve. the purpose of saving the period of limitation prescribed therein and
in that view of the matter the period of three years prescribed under sub-
section (4) of Section 126 being the period of limitation, the expressions 'no
amendment under sub-section (I) shall be made' should be given a liberal
interpretation. Strong reliance in this behalf has been placed on Collector of
C Central Excise, Madras v. Mis MM Rubber and Co., Tamil Nadu, [1992]
Supp. 1 sec 471.

13. Mr. P. Narasimha, learned counsel appearing on behalf of the
respondents, on the other hand, contended that the said Act having been
enacted for the purpose of controlling the abuse of power on the part of the
D Commissioner, the same should be given a purposive meaning so as to fulfil
the purport and object of the legislation. Reliance in this behalf has been
placed on Surendra Singh Cfnd Ors. v. State of Uttar Pradesh, AIR (1954) SC
194, Raja Harish Chandra Raj Singh v. The Deputy Land Acquisition Officer
and Anr., AIR (1961) SC 1500 and K. Bhaskaran v. Sankaran Vaidhyan Ba/an
E and Anr., [1999] 7 sec 510.

14. Commissioner in tenns of the provisions of the said Act exercises
a statutory power. A proceeding initiated for the purpose of amending the
assessment list is a quasi judicial one. Commissioner of the Municipal
Corporation is a statutory authority. The terms and conditions of his
F appointment are governed by Section 54 of the Act. He can be appointed only
by the Central Government. The power of amendment can be exercised at any
time, as would appear from sub-section (1) of Section 126 of the Act; the only
limitation therefor being that a fresh order would not relate back to the end
of the financial year in which the notice is issued.

G 15. Indisputably, the Parliament did not intend to confer unbriddled
power on the Commissioner to amend the assessrrient list. For that purpose ;..
only a period within which the jurisdiction is to be exercised was contemplated,
namely, before the expiry of three years from the end of the year in which the
notice is given, but the same would not mean that the restriction imposed \-
should be given a restricted meaning so as to narrow down the scope thereof
H any further.
MUNICIPAL CORPN. OF DELHI v. QIMA T RAI GUPTA [S.B. SINHA, J.] 577

16. In interpreting a provision dealing with limitation, a liberal A.
interpretation in a situation of this nature should be given. Although an order
passed after expiry of the period of limitation fixed under the statute would
be a nullity, the same would not mean that a principle of interpretation applied
thereto should not be such so as to mean that not only an order is required
to be made but the same is also required to be communicated.
B
17. When an order is passed by a high ranking authority appointed by
the Central Government, the law presumes that he would act bona fide.
Misuse of power in a situation of this nature, in our opinion, should not be
readily inferred. It is difficult to comprehend that while fixing a period of I

limitation, the Parliament did not visualise the possibility of abuse of power cl
on the part of the statutory authority. It advisedly chose the word 'made' and
not 'communicated'. They, in ordinary parlance, carry different meanings.

I 8. Even if a statute requires strict interpretation, words thereto would
not be added.
D
19. The word 'made' is past and past participle of the word 'make'
which means "cause to exist or come about; bring about or perform" [See
Concise Oxford English Dictionary, 10th Edition].

20. In P. Ramanatha Aiyar's Advanced Law Lexicon, 3rd edition, page
2822, it is stated: E
"Made. A receiving order or other order of Court is "made" on the
day it is pronounced, not when it is drawn up. [In re Manning (1885)
30 Ch D 480. See also 4 All 278: 2 AWN 26.

*** *** *** F
The word 'made' in this rule might refer to the proclamation of sale
as well as the announcement of the sale, as it says that it shall be
made and published in the manner provided by the Rule 54(1). The
word 'made' cannot be taken to include the preparation of proclamation
.• of sale. Seshatiri Aiyar v. Va/ambal Amma/, AIR (1952) Mad 377, 381 G
[O. XXI, R. 54(1). C.P.C. (5of1908)]

-) *** *** ***
An order by a Chancery judge in Chambers is "made" not when it is
pronounced, but when it is signed and entered, or otherwise perfected H•
578 SUPREME COURT REPORTS (2007] 8 S.C.R.

A (Heatley v. Newton, 19 Ch. D. 326)" >-

21. The meaning of a word, it is trite, would depend upon its text and
context. It will also depend upon the purport and object it seeks to achieve.
With a view to understand the proper meaning of the said word, we may
notice the decisions cited at the Bar.
B
22. In Surendra Singh (supra), a three-Judge Bench of this Court while
considering the provisions of Section 369 of the Code of Criminal Procedure,
1898 opining that a judgment being a declaration of the mind ofthe court as
it is at the time of pronouncement, made a distinction between a civil case
C and a criminal case, stating :

"10. In our opinion, a judgment within the meaning of these
sections is the final decision of the court intimated .to the parties and
to the world at large by formal "pronouncement" or "delivery" in open
court. It is a judicial act which must be performed in a judicial way.
D Small irregularities in the manner of pronouncement or the mode of
delivery do not matter but the substance of the thing must be there:
that can neither be blurred nor left to inference and conjecture nor can
it be vague. All the rest - the manner in which it is to be retorded,
the way in which it is to be authenticated, the signing and the sealing,
all the rules designed to secure certainty about its content and matter
E - can be cured; but not the hard core, namely the formal intimation of
the decision and its contents formally declared in a judicial way in
open court. The exact way in which this is done does not matter. In
some courts the judgment is delivered orally or read out, in some only
the operative portion is pronounced, in some the judgment is merely
F signed after giving notice to the parties and laying the draft on the
table for a given number of days for inspection."

23. In view of the fact that in that case one of the judges expired before
signing of the judg.ment prepared by the brother Judge, it was held therein
that the same did not constitute a judgment of the Division Bench.
G
24. In Raja Harish Chandra Raj Singh (supra), the award of a Collector
made under the Land Acquisition Act was treated to be fructified when the
same was communicated on the preinise opining that an award was an 'offer'
made by the Collector on behalf of the Government to the owner of the \-
property and, thus, the date of the award cannot be determined solely by
H reference to the time when the award was signed by the Collector or delivered
MUNICIPAL CORPN. OF DELH-I v. QIMAT RAI GUPTA [S.B. SINHA, J.) 579

by him in his office, it must involve the consideration of the question as to A
when it was known to the party c.oncemed either actually or constructively:

25. In K. Bhaskaran (supra), a notice required to be given in terms of
Section 138 of the Negotiable Instruments Act, 1881 was construed liberally,
stating :
B
"19. In Black's Law Dictionary, 'giving of notice' is distinguished
from 'receiving of the notice.' (vi de page 621) "A person notifies or
gives notice to another by taking such steps as may be reasonably
required to inform the other in the ordinary course, whether or not
such other actually comes to know of it." A person 'receives' a notice
when it is duly delivered to him or at the place of his business. C
20. If a strict interpretation is given that the drawer should have
actually received the notice for the period of 15 days to start running
no matter that the payee sent the notice on the correct address, a
trickster cheque drawer would get the premium to avoid receiving the D
notice by different strategies and he could escape from the legal
consequences of Section 138 of the Act. It must be borne in mind that
the Court should not adopt an interpretation which helps a dishonest
evader and clips an honest payee as that would defeat the very
legislative measure.

21. In Maxwell's 'Interpretation of Statues' the learned author has E
emphasized that "provisions relating to giving of notice often receive
liberal interpretation," (vide page 99 of the 12th edn.) The context
envisaged in Section 138 of the Act invites a liberal interpretation for
the person who has the statutory obligation to give notice because
he is presumed to be the loser in the transaction and it is for his F
interest the very provision is made by the legislature. The words in
Clause (b) of the proviso to Section 138 of the Act show that payee
has the statutory obligation to 'make a demand' by giving notice. The
thrust in the clause is on the need to 'make a demand'. It is only the
mode for making such demand which the legislature has prescribed.
A payee can send the notice for doing his part for giving the notice. G
Once it is despatched his part is over and the next depends on what
the sendee does."

[See C.C. Alavi Haji v. Palapetty Muhammed & Anr., (2007) 7 SCALE
380]
H
580 SUPREME COURT REPORTS (2007] 8 S.C.R.

A 26. The question, however, in our opinion, stands concluded by a three-
Judge Bench of this Court in Mis MM Rubber and Co., Tamil Nadu (supra),
wherein Ramaswami, J. speaking for the Bench succinctly stated the law
thus :

"12. It may be seen therefore, that, if an authority is authorised
B to exercise a power or do an act affecting the rights of parties, he shall
exercise that power within the period of limitation prescribed therefor.
The order or decision of such authority comes into force or, becomes
operative or becomes an effective order or decision on and from the
date when it is signed by him. The date of such order or decision is
the date on which the order or decision was passed or made: that is
c to say when he ceases to have any authority to tear it off and draft
a different order and when he ceases to have any locuspaetentiae.
Nonnally that happens when the order or decision is made public or
notified in some form or when it can be said to have left his hand. The
date of communication of the order to the party whose rights are
D affected is not the relevant date for purposes of determining whether
the power has been exercised within the prescribed time .... "

It was further held :

"18. Thus if the intention or design of the statutory provision was f'
E to protect the interest of the person adversely affected, by providing
a remedy against the order or decision any period of limitation
prescribed with reference to invoking such remedy shall be read as
commencing from the date of communication of the order. But if it is
a limitation for a competent authority to make an order the date of
exercise of that power and in the case of exercise of suo moto power
F over the subordinate authorities' orders, the date on which such
power was exercised by making an order are the relevant dates for
detennining the limitation. The ratio of this distinction may also be
founded ·on the principle that the Government is bound by the
proceedings of its officers but persons affected are not concluded by
G the decision."

27. A distinction, thus, exists in the construction of the word 'made' ~
depending upon the question as to whether the power was required to be '._-
exercised within the period of limitation prescribed therefor or in order to
provide the person aggrieved to avail remedies if he is aggrieved thereby or
H dissatisfied therewith. Ordinarily, the words 'given' and 'made' carries the
_i

MUNICIPALCORPN. OF DELHI v. QIMAT RAJ GUPTA [S.B. SINHA,J.]581

same meaning. A
28. An order passed by a competent authority dismissing a Government
servant from services requires communication thereof as has been held in
[See State ofPunjab v. Amar Singh Harika, AIR (1966) SC 1313], but an order
placing a Government servant on suspension does not require communication
of that order. {See State of Punjab v. Khemi Ram, AIR (1970) SC 214]. What B
is, therefore, necessary to be borne in mind is the knowledge leading to ~he
making of the order. An order ordinarily would be presumed to have been
made when it is signed. Once it is signed and an entry in that regard is matle
in the requisite register kept and maintained in terms of the provisions of a
statute, the same cannot be changed or altered. It, subject to the other C
provisions contained in the Act, attains finality. Where, however,
communication of an order is a necessary ingredient for bringing an end-
result to a status or to provide a person an opportunity to take recourse of
law if he is aggrieved thereby; the order is required to be communicated.

29. The Division Bench of the High Court, in our opinion, proceeded D
,. on a wrong premise insofar as it misconstrued and misinterpreted the word
'made' in the context of sub-section (4) of Section 126 of the Act opining that
the power can be misused by the Commissioner. The Division Bench, with
respect, failed to notice that there exists a presumption that the official act
is presumed to have been done in regular course of business. There also
exists a presumption that a statutory functionary would act honestly and E
bona fide.

30. We therefore, are not in a position to persuade ourselves to follow
the line of reasoning adopted by the Division Bench of the High Court that
unless the order is communicated, it should be deemed to have not been F
made.

3 l. For the reasons aforementioned, the impugned judgment cannot be
sustained, which is set aside accordingly and that of the learned Single Judge
is restored. The appeal is allowed. No costs.

RP. Appeal allowed.
G

-)