Research › Search › Judgment

Allahabad High Court · body

2014 DIGILAW 313 (ALL)

Kamla Kathaiyat v. State of U. P.

2014-01-27

D.Y.CHANDRACHUD, DILIP GUPTA

body2014
JUDGMENT Dilip Gupta, J. The reliefs, which the petitioners have sought in these proceedings are as follows: - "(i) To issue writ, order or direction in the nature of mandamus restraining the respondents from charging transit fee from the petitioners who are doing the business of transportation of Sand Stone, Polish Stone, Rough Stone, Gitti, Rolli, Crushed Stone, Stone Dust, Bajri, Reta etc. from the factories/crushers situated in the State of Uttarakhand, specifically after the judgment passed by this Hon'ble Court in Writ Tax No.484 of 2012, M/s Giriraj Enterprises v. State of U.P. and others; (ii) To issue a writ, order or direction in the nature of mandamus commanding & directing the respondents to refund the transit fee so realized in past with interest @ 18% per annum." By an order dated 29 October 2013 in Kanhaiya Singh & Anr. Vs. State of U.P. & Ors., Petition (s) for Special Leave to Appeal (Civil) No. 11367 of 2007, the Supreme Court, in modification of the earlier orders, issued the following directions: - "We are, therefore, inclined to modify the orders suitably and the following effect: (1) The State shall be free to recover transit fee for forest produce removed from within the State of U.P. at the rate stipulated in the 3rd amendment to the Rules mentioned in the earlier part of this order. (2) Any such recovery shall remain subject to the ultimate outcome of present petitions pending in this Court. (3) In the event of writ petitioners/private parties succeeding in their cases, the amount deposited/recovered from them shall be refunded to them with interest at the rate of 9% p.a. from the date the deposit was made till actual refund. (4) The State shall maintain accurate amount of recovery made and the nature and the quantum/quantity of the produce removed by the private parties concerned. (5) Even in the 2nd batch of cases arising out of Writ Petition No.975 of 2004 whereby the High Court has struck down the 4th and 5th amendment to the Rules, the State shall be free to make recoveries in terms of the 3rd amendment in regard to the forest produce removed from within the State of U.P. The operation of the orders passed by the High Court shall to that extent remain stayed. (6) This modification shall not apply to exempted goods or industrial by products like Klinker and fly ash." 2. It may also to be noted that having regard to the aforesaid position, a Division Bench of this Court in a batch of petitions (M/S Giriraj Enterprises Vs. State of U.P. & Ors.,) Writ Tax No.484 of 2012 and other connected matters, passed an order dated 9 December 2013 disposing of a batch of petitions in terms of the interim orders of the Supreme Court. This was subject to the final decision of the Supreme Court in the Special Leave Petitions which are pending against the judgments of this Court. 3. In view of the order which has been passed by the Supreme Court on 29 October 2013, we dispose of the petition in terms of those directions, as quoted above. The realisation of the transit fee, in the manner as directed by the Supreme Court, will be subject to the final decision of the Supreme Court in the pending Special Leave Petitions against the judgment of this Court. 4. The petition is, accordingly, disposed of. 5. There shall be no order as to costs.