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Avadh Sugar And Energy Limited vs State Of U P And Others

High Court Of Judicature at Allahabad|11 October, 2018


Court No. - 35
Case :- WRIT TAX No. - 874 of 2018 Petitioner :- Avadh Sugar And Energy Limited Respondent :- State Of U.P. And 2 Others Counsel for Petitioner :- Rahul Mishra,Sudeep Kumar Counsel for Respondent :- C.S.C.
Hon'ble Bharati Sapru,J. Hon'ble Salil Kumar Rai,J.
Heard Shri Rahul Mishra, learned counsel for the petitioner and learned Standing Counsel for the respondents.
The issue involved in this case is whether or not the State of U.P. has a right to demand export pass fee on the industrial alcohol.
The issue has already been closed as earlier demands were made on the basis of notification dated 31.03.2004, which stands quashed by this Court in writ petition no.1646 of 2004.
Para 10 of the counter affidavit filed in the writ petition is quoted hereunder:
"10. That the contents of paragraph Nos. 20 to 25 of the writ petition as stated are not correct and in reply it is submitted that Export Pass Fee is rightly being demanded from the petitioner as per the 24th Amendment to the Uttar Pradesh Excise Import, Export, Transport and Possession of Denatured Spirit Rules 2004, vide Notification dated 31.3.2004.
It is further submitted that power of State to legislate, regulate and supervise over Industrial Alcohol/Denatured spirit/Non Potable Alcohol and its diversion for manufacturing Potable Alcohol has already been referred to a 9 Judges Constitutional Bench the Hon'ble Apex Court in Civil appeal No. 151 of 2007, State of U.P. Vs. Lalta Prasad and is pending consideration.
This is the only source of power according to the State in which the export pass fee has been demanded. It has also been stated in para 10 of the said counter affidavit that the State had gone in S.L.P. against the said judgment in which no interim order has been passed and is still pending consideration. The order passed in this S.L.P. is quoted hereunder:
" Heard the learned counsel for the petitioners and perused the relevant material.
Delay condoned. Issue notice.
Tag with S.L.P. (C) No.8609 of 2017."
Another co-ordinate Bench of this Court had passed a judgment on 19.07.2018 also upholding the facts and issue that the State of U.P. has no right to charge export pass fee on denatured spirit and alcohol.
We respectfully follow the said judgment and allow this petitions in the same terms.
The writ petition stands allowed.
Order Date :- 11.10.2018 pks
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Avadh Sugar And Energy Limited vs State Of U P And Others


High Court Of Judicature at Allahabad

11 October, 2018
  • Bharati Sapru
  • Rahul Mishra Sudeep Kumar