Judgment TAPEN SEN, J. 1. THE petitioner is a private limited company under the Companies Act, 1956. It is known as M/s Andaman Plantations and Development Corporation Private Limited and it has its registered head office at Vaibhav (5-F) S-4, O.C. Ganguly Sarani (formerly known as Lee Road), Kolkata. It has its local office at 8/9, S.J. Lane, Sahajeevan Housing Corporate Society Limited, Haddo, P.O. Port Blair. It is engaged in farming activities at different places of Andaman and Nicobar Islands namely at North Bay, Bambooflat and Mithakhari areas under the Ferrargunj Tehsil, in the South Andaman district and has been carrying on business as such for the last few decades. It is their case that the petitioner company was granted a lease in 1956 and since then, they have been dealing with farming activities relating to crops of coconut, arecanut, black pepper, vanilla, banana and other spices. The lease was extended from time to time and it is still in force. 2. THEY have also stated that the farming activities of the petitioner- company have a great bearing on the local economy of the Andaman and Nicobar Islands because it provides employment to local people and at present, there are about 120 families who are receiving direct and regular employment from the said petitioner-company. 3. THUS, from a perusal of paragraphs 1 to 3 of the writ petition, what we notice is, that the petitioner is a company registered under the Companies Act and is actually providing employment to approximately 120 families who are receiving direct and regular employment from it. It has been stated in paragraph 3 that its activities have great bearing upon the local economy of the A and N Islands. Now, this petitioner has come to this Court with a prayer that the respondent No.5 (Assistant Commissioner, South Andaman district) be directed to grant compensation to the petitioner for suffering damages due to the devastating tsunami which ravaged the islands on 26.12.2004 and such compensation be given to them in terms of their application and prayer made on 15.1.2005 (pages 41 to 48 of the writ petition). (It appears that in the prayer portion it has been wrongly mentioned as "15.1.52005"). 4. (It appears that in the prayer portion it has been wrongly mentioned as "15.1.52005"). 4. THE petitioner has also made prayer for quashing and/or setting aside and/or directing the respondent No.5 to cancel the order dated 6.1.2006 as contained in Annexure P-8 (page 75 of the writ petition) issued by the respondent No.5 whereby and where under, it was indicated that a sum of Rs.7.679 lakhs which had been paid as ex gratia to the petitioner, was being withdrawn and therefore, the sanction order granted for payment of the said sum of money, was being cancelled and the petitioner-company was directed to deposit the said sum before 17.1.2006 in favour of the Senior Accounts Officer in the office of the Deputy Commissioner at Port Blair, failing which, it was threatened, that the money shall be recovered from them as arrear of land revenue. The Tehsildar, Ferrargunj was directed to take action under the provisions of section 122 of the A and N Islands Land Revenue and Land Reforms Regulation, 1966 in the event the company failed to deposit the sum before expiry of the period indicated therein. 5. UPON a perusal of the impugned order dated 6.1.2006, as contained in Annexure P-8, it is evident that the Respondents have attempted to make out a case that subsequent to the devastation and damage wreaked by the infamous tsunami on 26.12.2004, an order was passed by the Administration being order No.631 dated 19.2.2005 whereby and where under, the Deputy Commissioners of all the districts of the A and N Islands were directed to provide assistance to 'small' and 'marginal' farmers as Calamity Relief Fund and National Calamity Contingency Fund for loss of their agricultural/horticultural and annual plantation crops and perennial crops. Subsequently, by yet another order dated 1.3.2005, the Assistant Commissioners of the respective sub-divisions were directed to provide payment of ex gratia to eligible 'small' and 'marginal' farmers as assistance for reclamation of their agricultural loss as well as the assistance for loss of substantial portions of their land. 6. THE impugned order also indicates that an amount of Rs.7.679 lakhs was paid as ex gratia to the petitioner as per details mentioned therein but because of the reasons stated in the impugned order itself, the company was directed to return the money in the manner stated above. 7. LEARNED counsel for the respondents, Mr. 6. THE impugned order also indicates that an amount of Rs.7.679 lakhs was paid as ex gratia to the petitioner as per details mentioned therein but because of the reasons stated in the impugned order itself, the company was directed to return the money in the manner stated above. 7. LEARNED counsel for the respondents, Mr. Mandal, has argued and has submitted with reference to the affidavit in opposition, as follows: (a). That after occurrence of natural calamity, the devastating Tsunami on26/12/2004, the Deputy Commissioner, South Andaman District vide his Order No.1124 dated 7th January, 2005 constituted a committee consisting the members from Revenue authority, APWD, Agriculture, Animal Husbandry and Fisheries Department for assessment of damages caused by the Tsunami. (b). That after constitution of the above said committee, said committee has assessed the damages of Agriculture land upon the affected area of writ petitioner namely Andaman Plantation Development Corporation Pvt. Ltd. (APDC) and the report for the assessment was submitted by the committee. (c). That accordingly the Andaman Plantation Development Corporation Pvt. Ltd. was sanctioned an amount of Rs.7,67,900/- Rupees seven lakh sixty seven thousand nine hundred only) as ex gratia amount for the losses to perennial crops, submergence of land and saline affected area in the plantation of writ petitioners. (d). That subsequently it was discovered that the amount was sanctioned to the writ petitioner by mistake as the ex gratia payments was only meant for tsunami/earthquake affected farmers for small and marginal farmers as per Calamity Relief Fund(CRF) and National Calamity Contingency Fund (NCCF) norms approved by the Govt. of India. The writ petitioner, APDC Pvt. Ltd. being a corporate body under the company law is not entitled to the relief package which was meant for small and marginal farmers only. The Govt. of India has approve the norms vide letter no.31-1/2005 NDM-1 dated 24.02.2005 about the entitlement of ex gratia relief amount is only for small and marginal farmers and not for others. The ex gratia amount of Rs.7,67,900/- which has been sanctioned inadvertently and released in favour of writ petitioner, hence is liable to be refunded to Govt. account. (e). of India has approve the norms vide letter no.31-1/2005 NDM-1 dated 24.02.2005 about the entitlement of ex gratia relief amount is only for small and marginal farmers and not for others. The ex gratia amount of Rs.7,67,900/- which has been sanctioned inadvertently and released in favour of writ petitioner, hence is liable to be refunded to Govt. account. (e). That the Assistant Commissioner, Settlement vide letter No.21- 6TSU/LR/05/176 dated 09/09/2005 informed the position to the Managing Director of the corporate an asked them to refund the whole amount within 15 days from the date of receipt of the letter, it was further made clear that in the event of failure to do so, the amount would be recovered as arrears of land revenue. (f). That as the company failed to reply the said amount, the Tehsildar, Ferrargunj was directed vide letter No.21-6/TSU/LR/05/192 dated 26.09.2005 to initiate necessary action under section 122 of the A and N Islands Land Revenue and Land Reforms Regulation, 1966 and the Rules framed thereunder. (g). That the Tehsildar, Ferrargunj already initiate action and a notice was issued in the form AA under section 121 of the A and N Islands Land Revenue and Land Reforms Regulation, 1966 directing the Managing Director, ANPDCL, Port Blair to refund the amount of sum of Rs.7,67,900/- failing which the same will be recovered as arrears of land revenue. (h). That as per Calamity Relief Fund(CRF) and National Calamity Contingency Fund (NCCF) norms approved by the Govt. of India has clearly specified that the ex gratia amount for agriculture sector is only eligible to small and marginal farmers. The writ petitioner being a corporate body is not entitled for any relief and as such their claim is baseless and liable to be dismissed. The amount of ex gratia which has been sanctioned and released in favour of writ petitioner inadvertently and by bonafide mistake. 8. IN short, what Mr. Mandal has attempted to submit is, that the payment of ex gratia and/or compensation was under a scheme framed by the Government of India but it was meant only for 'small' and 'marginal' farmers of the islands and it was not meant for corporate bodies or companies like the petitioner. 8. IN short, what Mr. Mandal has attempted to submit is, that the payment of ex gratia and/or compensation was under a scheme framed by the Government of India but it was meant only for 'small' and 'marginal' farmers of the islands and it was not meant for corporate bodies or companies like the petitioner. According to the learned counsel, the payment made to the petitioner-company was therefore, under a mistake and it had to be taken back and as such, the petitioner was/is under an obligation to refund the money to the government exchequer. 9. UPON a perusal of the affidavit in opposition as well as upon hearing the submissions of the learned counsel appearing for the respondents, it appears to this Court that the A and N Administration is perhaps attempting to draw a line of distinction between 'small' and 'marginal' farmers qua the tsunami. This Court is unable to understand such a logic. The havoc of tsunami was not a manmade creation. It was a natural calamity and/or an act of God and its might swept the ground from under the feet of not only the "rich" and the "mighty" but also from the poor and the helpless. The devastation of the tsunami in the year 2004 is known to all. It will go down in history as one of the most disastrous calamities that struck mankind. The A and N Islands suffered so much, so very very much that the trail of destruction, the havoc it caused with its "might" and "fury" will be remembered as one of the most spine chilling experiences for those, who had actually experienced the disaster. 10. IN order to help the islands and its inhabitants, it is well known that apart from the two funds referred to above, the Government of India, Ministry of Home Affairs had approved a total package of Rs.821.88 crores for the A and N Islands under the Rajiv Gandhi Rehabilitation Package for tsunami affected areas which included Rs.239.54 crores for the agricultural sector. Apart from the aforesaid, the Government of India had also sanctioned a supplementary grant of Rs.100.00 crores for meeting expenditures for relief and rescue operations caused due to devastation. Apart from the aforesaid, the Government of India had also sanctioned a supplementary grant of Rs.100.00 crores for meeting expenditures for relief and rescue operations caused due to devastation. Paragraph 6 of the affidavit in reply will bear testimony to the aforementioned facts and it will also show that in addition, the local administration also carved out a sum of Rs.25 crores from their existing budget for meeting the relief operations. 11. THE document brought on record by the petitioner in their affidavit in reply, being Annexure P-1 at running page 18, supports the aforementioned contention of the petitioners. For the convenience of all, the relevant portions thereof are quoted below. The same read as follows: "The Government of India sanctioned a supplementary Grant of Rs.100.00 cr. for meeting the expenditure on relief and rescue operation due to earthquake and tsunami. In addition to above, the Administration located Rs.25.00 cr. out of the existing budget for meeting the relief and rescue operation. The provision for 2005-06 includes Rs.574.38 cr. for post tsunami Relief and Rehabilitation activities. The Government of India, Ministry of Home Affairs has approved a total package of Rs.821.88 cr. for A and N Islands under "Rajiv Gandhi Rehabilitation Package for Tsunami affected areas" which includes Rs.239.54 cr. for agriculture sector. The rehabilitation and rebuilding of infrastructure is given special emphasis with a view to achieve the physical and financial targets. The Administration is committed to transperancy in relief and rehabilitation activities. Instructions have already been given to put all expenditure above a certain amount on the website. Similarly the efforts undertaken by all the voluntary organizations will also be displayed on the website. This will give due credit and credence to good work done by various wings of the government as well as voluntary organizations. Out of 54,000 hec of cultivable land in Andaman and Nicobar Islands, about 11,000 hec was damaged due to Tsunami/Earthquake. Out of this, about 9,000 hec. was damaged in Nicobar District and about 2,000 hec. damaged in Andamans District. Due to ingress of seawater about 4500 hec of land is cultivation. About 6000 farmers have been affected due to damage to agricultural land. Govt. of India has approved a short Term Rehabilitation. Package for an amount of about Rs.235.82 cr for restoration of agriculture in Tsunami affected areas of Andaman and Nicobar Islands. damaged in Andamans District. Due to ingress of seawater about 4500 hec of land is cultivation. About 6000 farmers have been affected due to damage to agricultural land. Govt. of India has approved a short Term Rehabilitation. Package for an amount of about Rs.235.82 cr for restoration of agriculture in Tsunami affected areas of Andaman and Nicobar Islands. About 1,57,600 livestock has been lost in this territory due to Tsunami. In financial terms, the loss comes to about Rs.30.68 cr. The Govt. of India has allotted Rs.11.83 cr to compensate the loss of livestock. 92 Cooperative Societies have been affected by Tsunami. The total loss assessed is about 12.16 cr. The Administration have proposed a package of about Rs.12.01 cr for rehabilitation of affected Cooperative Societies. The educational facilities due to its extensive spread in the islands suffered the maximum causality among the Govt. Departments. As many as 85 schools were totally damaged or washed away and 34 schools got partly damaged. 71 of the Education Department staff perished in the tsunami. However, in order to bring in normalcy at the earliest it was decided to start the classes for 10th and 12th standards from 3rd of January, 2005. Subsequently, the teaching resumed for other classes by 27th January, 2005. Wherever the schools have been totally damaged, combined classes were started under the tents with the help of available teachers. All teaching materials like text books, note books, pen, pencil etc. were supplied from Port Blair to all the islands. 515 students of class X and XII from southern group of islands, who were to write the Board Examinations were brought to Port Blair, provided with supplemental teaching and helped to appear in the examinations." 12. UPON reading the other portions of the same document, this Court notices that there was extensive damage not only to the farming sector but also to the infrastructural sector which included roads, buildings, water supply, residential, non-residential buildings, residential quarters, school buildings and so on and so forth. Immediate relief measures that were contemplated will also be evident from reading page 27 of Annexure P-1 of the affidavit in reply. Let it be recorded that Annexure P-1 is a Note on the resurgence from tsunami which was circulated on the occasion of the Conference of Governors on 14th and 15th June, 2005. 13. Immediate relief measures that were contemplated will also be evident from reading page 27 of Annexure P-1 of the affidavit in reply. Let it be recorded that Annexure P-1 is a Note on the resurgence from tsunami which was circulated on the occasion of the Conference of Governors on 14th and 15th June, 2005. 13. UPON considering the facts and circumstances, it is evident that none of the documents which have been referred to by the respondents can establish that at the stage of creating a new post tsunami A and N Islands (after the devastation caused by the tsunami), the Administration took a policy decision, in accordance with law, that a distinction would be allowed between the rich and the poor and/or between the big farmers and poor farmers and even if such a decision had been taken, it would have been hit by Article 14 of the Constitution of India. In this case, the fact remains that the petitioner is also a farmer, though registered as a company under the Companies Act. Its activities are farming and therefore, it cannot be said that it is either a big farmer or a rich farmer or a more privileged farmer. The fact remains that it is a farmer dealing in farming activities and providing employment to at least 120 families who are receiving direct and regular employment from the petitioner-company. In other words, the petitioner- company is also a provider of employment to those who themselves occupy their time in farming activities and are not so well off. Nothing has been brought on record, save and except bald statements made in the affidavit-in-opposition, that the Scheme was meant only for 'small' and 'marginal' farmers. In fact, Annexure R-1 is an office order No.1124 issued by the Deputy Commissioner setting up a Committee of Officials for different locations to assess the damages caused in the Ferrargunj Tehsil by the tsunami/earth quake on 26.12.2004. It does not say anywhere that the exercise would be confined within 'small' and 'marginal' farmers. Annexure R-2 appears to be a list of farmers but it does not throw any light nor lends any support to the respondents qua their arguments that the Scheme was for 'small' and 'marginal' farmers only and not for Companies. Annexure R-3 is also a document which does not lend support to their submissions as referred to above. Annexure R-2 appears to be a list of farmers but it does not throw any light nor lends any support to the respondents qua their arguments that the Scheme was for 'small' and 'marginal' farmers only and not for Companies. Annexure R-3 is also a document which does not lend support to their submissions as referred to above. Similarly Annexure R-3 at page 41 also cannot be allowed to be used by the respondents to say that the Scheme was meant only for 'small' and 'marginal' farmers. 14. IT is under these circumstances that this Court is not in a position to appreciate the stand taken by the respondents in issuing the impugned order dated 6.1.2006. In the absence of any supportive documents to show that even in devastation, the Government has the right to distinguish between the "privileged" and "under-privileged", this Court is compelled to say that the impugned order is totally irrational, illegal, arbitrary and is hit by Article 14 of the Constitution of India. 15. UNDER the circumstances, the order dated 6.1.2006 is quashed and set aside and the respondents are restrained, by issuance of a Writ of prohibition prohibiting them from taking any step or steps towards recovery of the interim compensation paid to the petitioner to the tune of Rs.7.679 lakhs. The writ petition is allowed. There shall be no order as to costs.