LAWS(ALL)-2012-4-265

POONAM COAL SUPPLIERS Vs. STATE OF U P.

Decided On April 18, 2012
Poonam Coal Suppliers Appellant
V/S
State Of U P. Respondents

JUDGEMENT

(1.) We have heard Shri Brahmdeo Dwivedi, 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 the 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 the instant 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.) Shri S.P. Kesarwani, learned counsel appearing for the respondents submits that under rules 20 and 21 of the U.P. Transit of Timber and other Forest Produce Rules, 1978 made under section 41 of the Indian Forest Act, 1927, the petitioners require registration. Rules 20 and 21 of the Rules of 1978, are quoted as below: