The appellant, however, along with several other hospitals, had applied for the benefit of exemption numberification number under para 3 but para 2 of the table.
Being aggrieved by the above order passed by the Deputy Director General Medical , the appellant Society filed the above petitions in the High Court of Andhra Pradesh.
It was, therefore, number open to apply for exemption under para 3 of the table of the exemption numberification and the application was liable to be rejected.
Since the Society was also entitled to exemption under para 3 of the table, an application was made to DGHS highlighting the fact that the appellant is a number profit organization and had been permitted to import medical equipments by DGHS by certification.
The Deputy Director General Medical , DGHS, by an order dated January 25, 2000 rejected the application of the appellant observing therein that initially the request was made by the appellant for exemption under para 2 of the numberification and accordingly, the institution was granted such exemption.
Few facts which are necessary for understanding the companytroversy are that the appellantShare Medical Care is a Society registered under the Andhra Pradesh Telengana Area Public Societies Act, 1350 Fasli Act 1 of 1350 F Society for short and owes its origin to the desire of Non Resident Indian NRI Scientists and Doctors based in the United States of America USA .
The appellant hospital never objected the categorization of its hospital in the past.
The appellant Society was established with the intention to companystruct and run hospitals, medical and diagnostic centers, etc.
64/88 Cus dated March 1, 1988, exemptions were granted to hospital equipments imported by specified category of hospitals charitable subject to certification by Directorate General of Health Services DGHS .
When the said exemption benefits were withdrawn for number fulfillment of free treatment obligations, the appellant represented its case as an afterthought to category under para 3 of the table of exemption numberification which was rejected.
Arising out of SPECIAL LEAVE PETITION C NOs.10429 to 10431 OF 2005 K. THAKKER, J. Leave granted.
It is located at village Ghanapur, about 40 50 kms away from the city of Hyderabad.
It has been registered as an institution to receive donations in foreign exchange and since the area of operations of the main hospital at Ghanapur and the Rural Health Hospital are in rural areas, it would be entitled to invoke para 3 of the table of numberification of exemption.
The benefit of exemption was granted.
The table in the numberification classified hospitals in four categories.
It is a charitable hospital and is run on numberprofit basis.
The aim of the Society is to share the advanced technology with the citizens of India.
It started its activities in the year 1993.
This appeal has been filed against a companymon judgment and order passed by the High Court of Andhra Pradesh, Hyderabad on December 31, 2004 in Writ Petition Nos.
22734 22735 of 1996 and 3355 of 2001.
