KSE LIMITED Vs. SOUTHERN RAILWAYS

JUDGEMENT

(1.) The parties and the issues are the same in both these Writ Petitions, and hence I dispose of these Writ Petitions by a common judgment.

(2.) In both these Writ Petitions, the Petitioner challenges the demands issued by the Railway authorities alleging undercharging of freight for the consignments transported through the railways to the petitioner. In W.P.(C) No.33189/2007, the impugned orders are Exts.P5, P8, and P9. Exts.P5 and P8 relate to a demand of Rs.54,77,275.00 with respect to twenty-three numbers of Railway Receipts. Ext.P9 relates to a demand of Rs.1,49,429.00 with respect to one Railway Receipt. In W.P.(C) No.4264/2008, the impugned orders are Exts.P6, P8, and P10 demanding an amount of Rs.84,128.00 with respect to four Railway Receipts.

(3.) The basis for the demands made by the Railway authorities is that the freight for the goods transported to the petitioner, namely, 'De-oiled Rice Bran', should have been charged under Classification No.110 instead of Classification No.100 under which the goods were charged when they were transported.