HANDTEX INDUS. CO-OP. FED. LTD. v. DY. COMMR. (TECH. ), C. EX.
1997-12-15
M.C.AGARWAL, R.K.GULATI
body1997
DigiLaw.ai
( 1 ) BY this petition under Article 226 of the Constitution of India the petitioner challenges orders/letters dated 18-11-1997 (Annexure XII) and 7-11-1997 (Annexure XI to the writ petition ). ( 2 ) WE have heard Shri Ramendra Asthana, learned Counsel for the petitioner. ( 3 ) UNDER the Central Excises and Salt Act, 1944, the Government of India conferred some benefit to apex societies. In respect of some qualities of yarn sold to such Apex Handloom co-operative Societies, no excise duty is leviable and in respect of other qualities of yarn only 10% ad valorem excise duty is payable. The petitioner claims itself to be an apex handloom society. The Joint Development Commissioner (Handlooms) published a list of 46 such societies which were recognised as apex handloom societies. This notification is dated 22nd March, 1993. The petitioner was registered as a co-operative society subsequently and applied for inclusion of its name in the approved list of apex handloom societies. This claim has been rejected by the joint Development Commissioner vide letter dated 7th November, 1997, a copy of which is annexure-11 to the writ petition addressed to the Deputy Commissioner, Customs and Central excise, Kanpur, who, in his Turn, has communicated the decision to the petitioner vide letter copy of which is Annexure-12 to the writ petition. The basis for rejection of the petitioners claim has been stated to be that it is not an apex society. In the present writ petition the petitioner challenges the said letters and its contention is that it is an apex society. ( 4 ) ALONG with the writ petition no material has been annexed to show that the petitioner is an apex society. Annexure-1 to the writ petition is a copy of its registration certificate in Form F but the intimation of registration in Form e that contains the classification of co-operative society in Column 5 has not been filed.
( 4 ) ALONG with the writ petition no material has been annexed to show that the petitioner is an apex society. Annexure-1 to the writ petition is a copy of its registration certificate in Form F but the intimation of registration in Form e that contains the classification of co-operative society in Column 5 has not been filed. The apex society has been defined in Section 2 (a-4) of the U. P. Co-operative Societies Act, 1965 which requires that to become an apex society a society should be a central co-operative society and must include in its membership at least one other central co-operative society in the same line of business or trade, its area of operation should be the whole of Uttar Pradesh and its primary object must be to facilitate the operation, of the co-operative societies affiliated to it as ordinary members. The writ petition does not state that the petitioner fulfils these conditions. ( 5 ) SHRI Ramendra Asthana, learned Counsel for the petitioner insisted that though the petition does not mention the above facts, the petitioner is an apex society and the aforesaid conditions are satisfied by it. It appears that no such material was placed before the Joint Director, handlooms, who has passed the impugned order. It appears to be a purely administrative order and it is open to the petitioner to approach the authorities again by a representation annexing therewith material that may establish that it is registered as an apex co-operative society. ( 6 ) THIS writ petition is, therefore, finally disposed of with the observations that the petitioner may make a representation to respondent No. 2 and if such a representation is made, we direct respondent No. 2 dispose of the same expeditiously and preferably within a period of two months from the date of its presentation. .