SICGIL INDIA LIMITED Vs. STATE OF GOA

JUDGEMENT

(1.) The challenge in this petition filed under Article 226 and 227 of the Constitution of India is to the imposition of cess under "The Goa Rural Improvement And Welfare Cess Act, 2000" on the liquid and solid Carbon Dioxide being transported by the petitioner.

(2.) The State of Goa enacted "The Goa Rural Improvement and Welfare Cess Act, 2000" ('The Cess Act, 2000' for short) on 16/10/2000. The constitutional validity of the Cess Act, 2000 and the Goa Rural Improvement and Welfare Cess Rules, 2006 was subject matter of challenge before this Court in Writ Petition No.670 of 2010 in the case of Sociedade de Fomento Industrial Private Limited vs. State of Goa and Others [2018 (6) AIR Bom. R224) which was decided on 26/9/2018. This Court held that the impugned enactment cannot be struck down on the basis of the challenge levelled by the petitioner. As a consequence, the impugned notification is held to be valid and lawfully issued and therefore the demands made under the impugned Act, Rules and Notification to be valid and legal. This Court therefore was of the view that there is no question of refund of cess collected.

(3.) Shri Faldessai, learned Additional Government Advocate for the respondent submitted that this Court, having categorically held that the notification issued under the Act is valid and lawfully issued and the demands made are valid and legal, it is now not open for the petitioner to seek refund. According to the learned Additional Government Advocate, even this petition ought to be dismissed in view of the decision in the case of Sociedade de Fomento (supra).