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Allahabad High Court · body

2019 DIGILAW 1811 (ALL)

Kesharwani Udyog Balrampur v. State of U. P.

2019-07-26

SUDHIR AGARWAL

body2019
JUDGMENT : Sudhir Agarwal, J. 1. Heard Sri Vashu Deo Mishra, learned Counsel for petitioner, Sri N.C. Mehrotra learned Counsel for respondent 4, learned Standing Counsel for State of U.P. and its authority and perused the record. 2. Writ petition is directed against order dated 20.2.2006 passed by respondent No. 4 imposing liability of Mandi fee and Development Cess to the tune of Rs. 95,022 = 90 upon petitioner and appellate order dated 25.9.2007 passed by respondent 1 rejecting appeal of petitioner. 3. It is contended that claiming two percent deduction in respect of export of Masoor Daal, requisite Form-H in respect of four transactions was deposited by petitioner but since, it was beyond 365 days and therefore, benefit thereunder was denied by impugned order dated 20.2.2006 and there against petitioner's appeal has been rejected vide order dated 25.9.2007. 4. Appellate order itself shows that four Form-H were deposited by petitioner and its genuineness was not disputed. It is also evident from record that initially time to deposit Form-H was 120 days, but, that was extended to 365 days. 5. The genuineness of Form-H deposited by petitioner in respect of four transactions was not doubted and only on account of late submission, benefit there under has been denied. From the fact that time of deposit of From-H was extended by State Government on its own shows that time was not crucial aspect in the matter and mandatory, therefore, if Forms were otherwise valid and genuineness was not in dispute, in my view, it ought to have been given due credit. It will be in the interest of justice to give benefit to petitioner pursuant to said Forms. 6. In view thereof, writ petition is partly allowed. Impugned orders dated 21.2.2006 and 25.9.2007 are set aside and respondent concerned are directed to consider liability of petitioner after giving due credit in respect of four transactions for which Forms-H have been deposited and the said benefit shall not be denied on the basis that the same were submitted after expiry of 365 days.