GOVIND COAL TRADERS Vs. STATE OF U.P.

JUDGEMENT

(1.) We have heard learned counsel for the petitioner. Shri S. B. Tripathi, standing counsel appears for the State respondents. The affidavits have been exchanged. The petitioner in Writ Petition No. 948 of 2012 are proprietorship concern involved in trading of coal registered under the provisions of the U.P. Valued Added Tax Act, 2008 and are registered under the U.P. Value Added Tax Act with a valid tax identification number. They purchase coal from Coal India Ltd. as per policy of e-auction from the traders of Jharkhand, Bihar and Assam. While importing and transporting coal from coalfields or after purchase from traders of other States to the business premises of the petitioner and on transportation, they are subjected to transit fees by the Forest Department under the U.P. Transit of Timber and Other Forest Produce Rules, 1978. This court has in NTPC Ltd. v. State of U.P., 2011 11 ADJ 390 decided on November 11, 2011 declared the 4th and 5th Amendments to the U.P. Transit of Timber and Other Forest Produce Rules, 1978 as arbitrary and ultra vires the provisions of the Indian Forest Act. The Third Amendment for charging Rs. 38 per tonne was, however, upheld as administrative charges for issuance of transit pass for recording valid movement of forest produce. Many other issues were decided. Some of the petitioners have filed special leave petitions in which the Supreme Court has passed an interim order directing that until the decision of the special leave petition there shall be no demand and realisation of transit fees.

(2.) In the other connected writ petitions the petitioners are carrying coal or other minerals including marble.

(3.) By these writ petitions the petitioners are aggrieved by the charge of "pratikar" on every movement of truck at the rate of Rs. 1,800 per truck. One of the receipts in Schedule C under the Rules of 1978, Book No. 1955 issued by the Deputy Forest Ranger/Forester, Chandauli Range dated January 30, 2012 on Truck No. JH12A/9436 shows that apart from Rs. 38 on 14 tonnes of coal the Forest Department has charged Rs. 1,800 as "pratikar".