TRIVENI ENGINEERING AND INDUSTRIES LTD Vs. ADDITIONAL EXCISE COMMISSIONER ADMINISTRATION SHEERA NIYANTARAK

JUDGEMENT

(1.) Raising a short controversy the present writ petition has been filed challenging the Order dated 20th of September, 2002 passed by the respondent in the purported exercise of power under the U.P. Sheera Niyantrak Adhiniyam 1964 (hereinafter referred to as the Adhiniyam). The said Order is a composite Order. But the learned Counsel for the petitioner has confined the challenge to only a part of it by which the respondent directed the petitioner to pay administrative charge at the rate of Rs. 5/- per quintal as a condition for permission to remove the stock of 86,421.85 quintals of Sheera.

(2.) The brief facts giving rise to the present writ, petition are as follows : The petitioner, a company duly incorporated under the Companies Act, is running a Sugar Unit at Khatauli in District Muzaffar Nagar. It manufactures sugar from sugarcane using vacuum pan crystallization process. Molasses is the bye-product in the process of sugar manufacturing, from which no more sucrose can be crystallized and recovered by the sugar mill. The dispute in the present writ petition relates to the molasses stored by the petitioner in the tank No. 6 in the crushing period 2001-02 in respect of February and March 2002. The molasses are stored in tanks with the permission and approval of the respondent for storage of molasses.

(3.) It appears that the petitioner approached the respondent for permission to dispose of the molasses of tank No. 6 as according to them it ceased to be molasses and to enable the petitioner to store the fresh molasses of the subsequent crushing season. The respondent by the impugned Order has permitted the removal/disposal of the aforesaid molasses from steel tank No. 6 subject to payment of administrative charges at the rate of Rs. 5/- per quintal. Challenging the demand of administrative charges for removal of molasses the present writ petition has been filed, on the allegations that the molasses in steel tank No. 6 ceased to be molasses as such, and therefore no administrative charges can be levied by the respondent.