IMCOLA EXPORTS LIMITED Vs. STATE OF TAMIL NADU BY SECRETARY DEPARTMENT OF PROHIBITION AND EXCISE AND ORS.

JUDGEMENT

(1.) In these Writ Petitions, the Petitioner seeks to quash the notice, dated 21.12.2012, issued by the 1st Respondent, demanding administrative service fee and for a direction to the Respondents to refund the amount of Rs.15,00,000/- paid by the Petitioner under protest as administrative service fee and to restrain the Respondents from demanding such fees in future transactions.

(2.) The case of the Petitioner is that the Petitioner Company is engaged in the business of exporting molasses. The production, possession, use, sale, export and import of molasses are governed by the Tamil Nadu Molasses Control and Regulation Rules, 1958. The Petitioner is holding necessary licence as required. The Petitioner purchased 5000 MT of molasses by sale order dated 30.7.2012 from M/s.Sudalagunta Sugars Limited, Andhra Pradesh for the purpose of export to foreign buyers and the export pass fee was also paid by the Petitioner. After payment of export pass fee, the molasses were transported out of Andhra Pradesh and taken to the Chennai Port Trust between October and December 2012. The vessel was scheduled to leave Chennai Port for Netherlands on 24.12.2012. While so, the 2nd Respondent insisted for payment of administrative service fee of Rs.300/MT for the said 5000 MT of Molasses and issued the impugned demand notice dated 21.12.2012, directing the Petitioner to pay a sum of Rs.15,00,000/- towards administrative service fee, failing which the licence of the Petitioner would be cancelled. Hence, these Writ Petitions have been filed for the relief as stated above.

(3.) In MP.No.1 of 2013, the Petitioner sought for an order of interim injunction, restraining the Respondents from demanding the said administrative service fee. The learned Single Judge, vide order, dated 03.01.2013, granted an order of interim injunction to the following extent:-