KARFULE PRIVATE LIMITED Vs. STATE OF MAHARASHTRA

JUDGEMENT

(1.) We have heard Mr. Florence Gabriel Sequeria who appeared in person and perused the written arguments submitted by him. The petitioners challenged the vires of R. 15 of the Bombay Sales of Motor Spirit Taxation Rules, 1958 (hereinafter referred to as 'the Rules'). Learned single Judge as well as the Division Bench of the Bombay High Court dismissed the writ petition and as such the petitioners have now come before this Court by Special Leave Petition filed under Art. 136 of the Constitution.

(2.) In order to the controversy we would state the facts in short. Karfule Private Ltd., Petitioner No. 1 is a private limited company registered under the Companies Act, 1956 and Mr. Florence Gabriel Sequeria, Petitioner No. 2 is the Director of the above company. The petitioners are doing the business of selling petrol, motor spirit and allied products at their Petrol' Pump at Ballard Estate, Bombay. The petitioner filed annual returns of their sales for the years 1-4-1977 to 31-3-1983 and 1-4-1986-31-3-1987. The petitioners submitted that the following quantity of motor spirit evaporated and leaked and as such they were entitled to refund of tax.

(3.) We find no force in the above contention of the petitioners. Rule 15(3) of the Rules reads as under: