RAVI B JADEJA Vs. STATE OF UTTAR PRADESH

JUDGEMENT

(1.) Heard learned counsel for the applicant and Sri P.N. Misra, Senior Advocate, as well as Sri N.K. Sharma, learned counsel for opposite party No. 2.

(2.) A complaint was filed with the allegations that the complainant firm was duped by the applicants. They were induced initially to supply them Sesame Seeds. Pursuant to the inducement the complainant had sent 17 truckloads of Sesame Seeds to the designated place in Gujarat where they were received by an officer of the ITC Ltd. (hereinafter referred to as 'Company.).

(3.) From a perusal of the various correspondences that are appended to this application it is very clear that the payment of price is not in dispute. What is apparently, in dispute is giving of 'H' Forms. The applicants by their letter dated 21-10-1994 had intimated to the complainant and his firm that 'H' Forms against their supplies are ready. They required the complainant to collect them personally. The requisite 'H' Forms were pertaining to Pannalal Rajkumar Jain Traders and Kishan Hitkari Traders. Instead of collecting them personally the firm Pannalal Rajkumar continued to write down to the officers of ITC Ltd. i.e. the applicants in this application, to send these 'H' Forms and in case if they are not sent they will be liable to pay Central Sales Tax, interest and penalty etc. The Company by its further letter dated 10-11-1994 intimated to firm, Pannalal Rajkumar, Mauranipur, Jhansi, that these 'H' Forms are ready with them and they have requested them to collect these forms personally so as to close this transaction once and for all. They have further intimated to them that they are not liable to pay any Central Sales Tax or penalty or any other expenses towards these transactions in case if they fail to collect 'H' forms.