LAWS(CHH)-2013-1-12

MOHAMMED SULTAN AHMED Vs. CHHATTISGARH STATE MINOR FOREST

Decided On January 10, 2013
Mohammed Sultan Ahmed Appellant
V/S
Chhattisgarh State Minor Forest Respondents

JUDGEMENT

(1.) W.P.(T) No. 79, 80, 81, 82, 83, 84, 85, 87, 88, 89, 90, 91, 93, 94, 96, 97, 98, 99, 100, 101, 103, 104, and W.P.(T) No. 107 of 2012, involve common facts as well as one and the same question of law, require to be decided by common order.

(2.) As all the facts are common, the facts and documents referred in the first petition i.e. W.P.(T) No. 79/2012, are being taken for consideration. The petitioners are engaged in business of Tendu leaves. A tender was floated by the respondent No. 1/Federation for advance sale of Tendu Leaves for collection season 2012. The petitioners submitted their offer which was accepted and communicated to the petitioners by the respondent No. 1 on 16.012012 (Annexure P/1). The petitioners executed a purchase agreement with the respondent No. 1/Federation. Payment for each lot, as per the conditions contained in the agreement, was to be made in four installments i.e. on 04th October, 2012, 19th November, 2012, 4th January, 2013 and 15th February, 2013. As per condition No. 8, tax leviable was to be paid alongwith installments and purchasers were required to pay the Value Added Tax (for short 'the VAT') under the Chhattisgarh Value Added Tax Act, 2005 (for short 'the VAT Act'). The petitioners were directed to pay VAT at the rate of 25% on purchase of Tendu leaves. In the meantime, the State Government issued a notification on 31.03.2006 (Annexure P/4) granting exemption partly so asto reduce the rate of tax on minor forest produce to 4%. The said notification was valid for the period 01.04.2006 to 31.03.2008. By notification dated 31.3.2008 (Annexure P/5), the exemption on final minor forest produce was further extended for the period from 1.4.2008 to 31.3.2012 reducing the rate of tax to 5%. Thereafter, on 24.03.2012 (Annexure P/6), by notification validity of the notification (Annexure P/5) was extended upto 31.03.2013.

(3.) Shri Shashank Dubey, learned Senior counsel appearing with Shri Anand Mohan Tiwari, learned Advocate for the respective petitioners, would submit that the Act of 2005 does not contain any definition of minor forest produce but the Chhattisgarh State Forest Policy, 2001 (for short 'the Policy, 2001') (Annexure P/7) defines it as "non timber forest produce, including Tendu Leaves". Further, in the Scheduled Tribes and Other Traditional Forest Dwellers (Recognition of Forest Rights) Act, 2006 (for short 'the Forest Rights Act, 2006'), it has been defined as "non timber forest produce including Tendu Leaves". Shri Dubey further submits that in Schedule II part III (Annexure P/11), Tendu Leaves is mentioned at serial No. 5, however, no rate of tax is mentioned in column (3) thereof. In column (4), rate of 25% is mentioned under section 8(ii), however, in the Act, 2005, there is no section 8(ii), as it was omitted in 2006.