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CENTRAL INFORMATION COMMISSION
Room No.308, B wing, August Kranti Bhawan, Bhikaji Cama Place, New Delhi-110066
Appeal No. CIC/AT/A/2008/00896
Appellant: M/s. National Film Development
Corporation Limited, Mumbai
(through Shri M.N.A. Shetty,
Regional Manager, NFDC, Delhi)
Public Authority: Commissioner of Income Tax-II, Baroda
(through Shri Ashok Bhardwaj, CIT)
Date of Hearing: 30/12/2008
Date of Decision 30/12/2008
FACTS
:-
The brief background of the matter is that National Film Development
Corporation (NFDC hereinafter), Mumbai (a Central PSU), had made an arrangement
with Doordarshan for telecasting feature films at slot fee fixed by Doordarshan. Against
this, Doordarshan gave marketing rights of (FCT) advertisement time.M/s Sanitax
Chemicals Private Limited purchased FCT at rates fixed by NFDC. The NFDC had
raised certain bills for purchase of commercial time by Sanitax Chemicals Ltd. and this
Company reportedly owes an amount of Rs.43.24 lakhs to NFDC but has not paid up this
amount so far. NFDC had filed an application under the RTI Act vide their letter dated
04/07/2007 requesting for the following information:-
“a. Closing balance of National Film Development Corporation Ltd. (NFDC)
in the accounts of M/s. Sanitex Chemicals Ltd., 2nd Floor, Dawa Bazaar,
13/14 R&T Marg, Indore 452001 (PAN No. AACCS5501R) and as
reflected in the ROI of the assessee, as on 31/03/2002, 31/3/2003,
31/3/2004, 31/3/2005, 31/3/2006 (Assessed to tax in Ward 4(3), Baroda).
b. TDS benefits claimed by assessee on payment to NFDC.
c. Names of the Directors of M/s. Sanitex Chemicals Ltd. (Indore)."
2. As NFDC had requested for Income Tax Returns of M/s Sanitex Chemicals, the
CPIO had issued a notice to M/s. Sanitex Chemicals u/s 11 of the RTI Act. After
considering the objections filed by M/s. Sanitex Chemicals, the CPIO passed an order
dated 02/08/2007 wherein he held that the information sought by NFDC was purely of
personal nature and rejected the application in terms of section 8(1)(j) of the RTI Act.
3. Dissatisfied with this, the Appellant filed an Appeal before the Appellate
Authority. The Appellate Authority, in his order dated 21/09/2007, had upheld the
decision of CPIO. The operative part of the order is being reproduced herebelow:-
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“In this case, though the information is in respect of the appellant himself
i.e. not pertaining to any third party but the Appellant has failed to establish the
relationship between the information sought for and public activity or interest.
The appellant could not establish the relationship that how larger public interest
justifies the disclosure of the information sought for. On the contrary, the
information sought by the appellant appears to be purely for personal purpose of
recovery of his outstanding dues from M/s Sanitex Chemicals Ltd., Indore (the
party in whose respect the information is sought).”
4. The present appeal has been filed against the order of the Appellate Authority.
5. The matter was heard on 30/12/2008. The Appellant is represented by Shri
Shetty. Income Tax Department is represented by Shri Ashok Bhardwaj, CIT. As
mentioned hereinabove, the real issue is non-payment of outstanding dues by M/s Sanitex
Chemicals. Shri Shetty would submit that NFDC is seeking this information to build up
a base for filing a civil suit against M/s Sanitex Chemicals for recovery of its dues. Shri
Shetty also clarifies that NDFC is now not seeking copies of Income Tax Returns filed by
M/s Sanitex Chemicals. All that NDFC is requesting for is the information as to whether
in the Income Tax Returns, M/s Sanitex Chemicals has shown that any amount is due to
NFDC. On the other hand, the submission of Shri Bhardwaj is that the information is of
personal nature and pertains to a third party and is exempted u/s 8(1)(j) of the RTI Act.
DECISION
6. It is common place that the non-payment of dues by M/s Sanitex Chemicals is a
civil matter for which civil remedies are available to NFDC. In fact, it is open to NFDC
to seek the information under reference through the court process, if so advised, but the
Commission is not concerned with it. The limited question for consideration before this
Commission is whether the information requested for is disclosable under the RTI Act.
7. It has been the consistent view of this Commission in several of its decisions that
ITRs, being personal information, are exempted from disclosure in terms of section
8(1)(j) of the RTI Act. Even the modified request of Shri Shetty, for all practical
purposes, amounts to disclosure of ITRs filed by M/s. Sanitex Chemicals. I, therefore,
find no infirmity in the orders passed by CPIO and Appellate Authority that the
information requested for by the Appellant is not disclosable. Hence, the appeal is
dismissed.
Sd/-
(M.L. Sharma)
Central Information Commissioner
Authenticated true copy. Additional copies of orders shall be supplied against application and payment of the charges,
prescribed under the Act, to the CPIO of this Commission.
(K.L. Das)
Assistant Registrar
Tele: 011 2671 73 53
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