KALYAN JI MISHRA Vs. D N DWIVEDI

JUDGEMENT

(1.) THE applicant established a new unit for manufacturing of Special Smokeless Fuel and Coal Tar. THE applicant made an application under Section 4A of the Trade Tax Act, 1948 (hereinafter called as the Act) for grant of the eligibility certificate in its favour, meaning thereby the exemption fully or partly of the sales tax/trade tax on the goods received, brought or imported from outside State for consumption as raw material, e.g., raw coal, used for manufacturing the said Special Smokeless Fuel and Coal Tar. A circular/notification issued by the Commissioner, Sales Tax under Section 8C (3A) of the Act required to deposit the cash security for issuance of Forms 31 in cases where coal was brought from outside the State, as was necessary to protect the interest of revenue under certain circumstances.

(2.) DURING the pendency of the said application, applicant filed a Writ Petition No. 2796 (MB) of 1993 before the Lucknow Bench of this court and in the said writ petition, this court on 29.6.1993 passed the following interim order: "Until disposal of the exemption application of the petitioner, the respondents are directed not to insist on cash security for the issuance of Form No. 31 at the Check Post."

(3.) THUS, it is clear that the contention/averments/submissions made in the contempt petition fell short for making out any case against the opposite party, to initiate the proceedings under provisions of the Act and when confronted with the said trivialities of the allegations made in the petition, learned counsel for the applicant tried to satisfy the court by making the reference to the annexures filed along with the petition, wherein the reference has been made to a letter written by the applicant to the opposite party on 20.2.1995 (Annexure 3) which is quoted below: