AKANKSHA ENTERPRISES Vs. STATE OF U.P.

JUDGEMENT

(1.) WE have heard Shri Aloke Kumar, learned counsel appearing for the petitioners. Shri S.P. Kesarwani, Additional Chief Standing Counsel appears for the State -respondents. The petitioners are proprietorship concerns involved in the trading of coal and are registered under the provisions of U.P. Value Added Tax Act, 2008 vide Tin Nos. 09455701933 (in Writ Tax No. 1699 of 2011), and 09521700736 (in Writ Tax No. 1700 of 2011). The petitioners bring coal from the collieries of Coal India Limited as per sale policy of e -auction. They are also purchasing coal from the traders of Jharkhand, Bihar and Assam. In the routine course the petitioners import coal from outside the State of U.P. by road too after making declaration under the provisions of the U.P. Value Added Tax Act.

(2.) BY these writ petitions the petitioners have prayed for a writ of mandamus commanding the respondents not to charge any amount in the name of registration fee in any manner on the import of coal and to refund the amount of registration fees.

(3.) SECTION 41(2)(i) and section 41A of the Forest Act, 1927 are the only rule -making powers referable to providing registration. Section 41(2)(i) and section 41A of the Act are quoted as below: