D C M LTD Vs. S K SINHA

JUDGEMENT

(1.) This application under S.12 of the Contempt of Courts Act has been filed by the applicant DCM limited, Daurala Sugar Works, Daurala against Sri. V.R. Sinha, Excise Commissioner, U. P. Allahabad for punishing the opposite party for wilfully disobeying the writ, issued by this court by judgement and order dated 31st January, 1977 passed in Writ Petition No. 419 of 1975 and judgement dated 28th July, 1986 passed in Writ Petition No. 976 of 1985.

(2.) This application was admitted on 19-1-1987. It so transpires that the applicant had filed Writ Petition No. 419 of 1975 before this court challenging the legality and validity of export duty levied on rectified spirit and Indian made foreign liquor, by the Government of Uttar Pradesh in pursuance of the Notifications issued under Ss.28 and 29 of the U. P. Excise Act, 1910. This writ petition was allowed by this court vide judgement dated 31st January, 1977 with a direction that the Government of U. P. shall refund the amount paid by the petitioner towards export duty on rectified spirit. The petitioner in pursuance of the Notifications issued under Ss.28 and 29 of the U. P. Excise Act, 1910 levying export duty on rectified spirit, deposited a sum of Rs. 22,53,366.99 paise with the Excise Commissioner, Allahabad prior to the filing of the writ petition. However, the petitioner was protected from depositing further amount of export duty during the pendency of the writ petition. It has been alleged that while Excise Commissioner refunded the export duty in pursuance of the aforesaid judgement dated 31st January, 1977 the applicant denied such payment. However, after about 21 months Ms. Ganganagar Sugar Mills Limited filed a writ petition No. 1839 of 1978 praying for a direction that the export duty claimed by the petitioner should not be refunded to it but should, in fact be refunded to M/s. Ganganagar Sugar Mills Limited.

(3.) A restraint order was passed by this court on 21-2-78 by which refund to respondent Nos. 2 to 8 was stayed. Subsequently writ petition No. 1839 of 1978 was withdrawn by M/s. Ganganagar Sugar Mills Limited and the interim order dated 21-21978 was vacated. Some litigations ensued between applicant Ganganagar Sugar Mills Limited in Delhi High Court. The applicant then filed another writ petition No. 976 of 1985 D. C. Pvt. Limited v. State of U.P. and another seeking a mandamus to the respondents to refund the export duty. This writ petition was allowed by order and judgement dated 28th July 1986 passed by Hon'ble Mr. Justice N.D. Ojha as he then was and Hon'ble Mr. Justice R.R. Mishra and the respondents were directed to refund the said amount.