Court No. - 21
Case :- WRIT TAX No. - 704 of 2018 Petitioner :- M/S Soumya Traders Respondent :- State Of U P And 3 Others Counsel for Petitioner :- Manoj Kumar Counsel for Respondent :- C.S.C.
Hon'ble Krishna Murari,J. Hon'ble Ashok Kumar,J.
Heard Sri Manoj Kumar, learned counsel for the petitioner and Sri A.C. Tripathi, learned Standing Counsel.
The petitioner has challenged, in these proceedings, the action of the respondents in requiring the payment of registration fees allegedly under the provisions of the Indian Forest Act, 1927.
The petitioner claims to be engaged in the business of purchase and sale of coal and coke. The contention of the petitioner is that he is not liable to pay the registration fees.
The issue before the Court is not res integra but stands concluded by the decision of a Division Bench of this Court in M/s. Akansha Enterprises Vs. State of U.P. & Ors., VSTI 2012 (Vol.13) B-256. The Division Bench held as follows:-
"On the aforesaid facts and circumstances the insistence for registration and for charging the registration fees is beyond the authority conferred upon the respondents under the Indian Forest Act, 1927 and the Rules of 1978."
The operative directions that were issued by the Division Bench were in the following terms:-
"Both the writ petitions are allowed to the extent that the petitioners will not be required to obtain registration for movement of coal within the State of UP. If any registration fee is charged from the petitioners, the same shall be returned to them. They will, however, continue to obtain transit passes and pay transit fee on the transportation /movement of coal, held to be forest produce in NTPC Ltd. (supra), in accordance with the U.P. Transit of Timber and other Forest Produce Rules, 1978."
These directions were followed by another Division Bench of this Court on 18 December 2012 in M/S. Balaji Coal Supplier Vs. State of U.P. & Ors (WRIT TAX No. - 1341 of 2012).
Learned Standing Counsel could not point out any distinguishing feature.
In the circumstances and respectfully following the earlier judgement, we allow the writ petition on the same terms and directions as mentioned in the judgement and order dated 8th December, 2011 of the Division Bench in M/s Akanksha Enterprises (supra).
In regard to the prayer for refund, we permit the petitioner to submit an application to the Competent Authority and, if such an application is filed, a decision thereon shall be taken in accordance with law, expeditiously, preferably within a period of three months from the date of receipt of the application.
The petition is, accordingly, disposed of. No order as to costs.
Order Date :- 26.4.2018 OP