K K VYAS Vs. STATE OF CHHATTISGARH

JUDGEMENT

(1.) These writ appeals are being disposed of by this common judgment as the same are directed against the common order dated 1-10-2010 passed by the learned Single Judge, whereby their writ petitions for issuance of a writ of mandamus to respondents to treat the trade in question as inter-State trade and other consequential reliefs, have been dismissed.

(2.) Briefly stated, facts of the case are that the appellants are dealers of Tendu Patta and registered under the Chhattisgarh Commercial Act, 1994. They are also registered as exporters of Tendu Patta under the M.P./C.G. Tendu Patta Niyamawali, 1966. In response to tender notice issued by the Chhattisgarh State Minor Forest Produce (Trading and Development) Co-operative Federation Ltd. (for short "the Federation"), the appellants submitted their tender forms for purchase of Tendu Leaves and they were allotted forest Tendu Leave lots and accordingly, purchase agreements were executed under Conditions No. 7 of the tender notice. The appellants were also required to pay taxes under the terms of the purchase agreement and the appellant's challenge to imposition of taxes under the terms of the purchase agreement has been dismissed by the learned Single Judge by the impugned order. Submission on behalf of Shri Ravindra Shrivastava, Sr. Advocate with Shri Anup Majumdar & Shri Ashish Shrivastava, Advocates for the Appellants in W.A. No. 367/2010

(3.) The only question for consideration in this group of writ appeals is- Whether purchase of Tendu Leaves by the appellants, who are registered exporters of Tendu Leaves in the State of Chhattisgarh, is inter-State or intrastate sale There is a complete State monopoly in the trade and transport of Tendu Leaves in the State, which is governed under the provisions of Chhattisgarh Tendu Patta (Vyapar) Viniyaman Adhiniyam, 1964 (for short "the Adhiniyam, 1964") and the Chhattisgarh Tendu Patta (Vyapar) Viniyaman Niyamawali, 1966 (for short "Niyamawali, 1966") framed under the Adhiniyam, 1964. For the purposes of purchase and transport of Tendu Leaves', tender notice is published by the respondent Federation for advance sale of Tendu Leaves in each season. The tender notice provides for the terms and conditions of the tender as well as standardized form of purchase agreement, which a tenderer has to execute upon acceptance of his teoder. From perusal of various provisions of the Adhiniyam, 1964; Niyamawali, 1966 framed thereunder; the transport permits issued by the officers under the Niyamawali, 1966, the relevant clauses of the tender notice and purchase agreement, it would be evident that the agreements are subject to the provisions of the Adhiniyam, 1964, the rules made thereunder, the orders and notifications issued from time to time under the said Adhiniyam and' the rules and terms & conditions of the tender, notice including general/other terms & conditions of the tender and instructions for tenderer contained in Annexure P-1 of the tender notice, and they form part of the agreement. Clause 10 of the tender notice specifically provides that if the terms & conditions of the tender notice pertaining to delivery and sale (Parivahan/Nikasi) of this agreement are not fully complied with, it will be deemed that the purchase of leaves has not taken place. Whereas under Clause 18 of the tender notice, the purchaser cannot transport Tendu Leaves without a valid transport permit by the Competent Authority, as contemplated under the Adhiniyam, 1964 and the Niyamawali, 1966.