STATE OF TAMIL NADU Vs. N.RAGHUPATHY

JUDGEMENT

(1.) These Writ Appeals in W.A.Nos.1798, 1799 and 1800 of 2011 have been filed against the common order of the learned single Judge in W.P.Nos.16993 and 16994 of 2007 and 24500 of 2008, wherein the Writ Petitions filed by the Authorised and Recognised Private Diesel Outlets seeking supply of diesel on par with the Government operated outlets were allowed.

(2.) The Government of Tamil Nadu, through its Secretary of the Commercial Taxes Department, in exercise of powers conferred by sub-section (1) of Section 17, issued G.O.Ms.No.170, dated 29.10.2004 granting exemption in respect of tax payable under the Tamil Nadu General Sales Tax Act,1959, on the sale of High Speed Diesel Oil by the Public Sector Undertaking Oil Companies to the Director of Fisheries, Government of Tamil Nadu, for distribution to the fishermen in Tamil Nadu not exceeding the quantity indicated thereunder.

(3.) As per the Government Order, Fishermen having mechanized boats were entitled to a maximum supply of fifty thousand kilo liters per annum and fishermen having country boats fitted with diesel engines were entitled to a maximum supply of forty five thousand six hundred kilo litres per annum. Few other conditions were imposed in the Government Order of which condition (b) and (d) are significant. Condition (b) stipulates that the Director of Fisheries shall authorize the Public Sector Undertaking Oil Companies for supply of Diesel to fishermen of Tamil Nadu through Diesel Bunks of Tamil Nadu Fisheries Development Corporation (TNFDC), Tamil Nadu State Fishermen Cooperative Federation (TAFCOFED) and other private diesel bunks authorized by the Director of Fisheries. Condition (d) stipulates that the Director of Fisheries shall issue a declaration for the purchase of Diesel for distribution to Fishermen of Tamil Nadu to the Public Sector Undertaking Oil Companies every month.