PRINCIPAL CHIEF CONSERVATOR OF FORESTS Vs. GUPTA EXPORTS

JUDGEMENT

(1.) WRIT Appeal No. 405 of 2003 is filed against the order of the learned single Judge dated 25/10/2002 allowing the writ petition No. 14418 of 2000 which was filed for quashing the proceedings of the District Forest Officer, Tirupathur, dated 23. 01. 2000 in C. No. 5804/99/s and forbearing the respondent, the Principal Chief Conservator of the Forests, Chennai and the District Forest Officer, Thirupathur Division from making any claim or demand from the writ petitioner for payment of sales tax at 8% and penal interest in respect of purchase of 15 Mts of sandalwood made by the petitioner in the auction held on 28. 04. 1999. By that order impugned in the writ petition, the District Forest Officer, Thirupathur Division has informed the writ petitioner that as per the condition No. 12 (i) (ii) (iii) of the Sandal Wood sales notice in C. No. 2860/99s dated 21/3/1999, an amount of Rs. 11,36,500/- already paid by the petitioner on 28/4/1999 be lapsed to the Government and 15 metric tonnes of sandal wood purchased by the petitioner on 28/4/1999 in lot Nos. 14, 38 and 40c, be resold at the petitioner's risk in public auction.

(2.) WRIT Appeals Nos. 412 to 415 of 2003 are filed against the order dated 25. 10. 2002 allowing writ petitions Nos. 7499, 7500 and 8359 of 2000 filed by the respondents herein seeking for the relief of writ of certiorarified mandamus calling for the records of the second respondent, the District forest Officer culminating in its communications dated 01. 04. 2000, 23. 01. 2000 and 20. 11. 1999 respectively and to quash the same and consequently forbear the respondents from making any claim or demand from the petitioner for payment of sales tax, demurrage charges or penal interest in respect of purchase of sandal wood made by the petitioner in the auction conducted and confirmed on 20. 11. 1999, and 02. 02. 1999.

(3.) WRIT Appeal No. 3513 of 2004 was filed against the order dated 06. 08. 2004 allowing writ petition No. 7073 of 1997 wherein the respondent herein has sought for the relief of quashing the order dated 30. 04. 1997 of the second appellant by which the second appellant forfeited the amount paid by the respondent in a sum of Rs. 60,00,000/- for the purchase of sandal wood.