GAYATRI PROJECTS LIMITED Vs. GOVERNMENT OF A P

JUDGEMENT

(1.) The petitioner-company invokes the extraordinary jurisdiction of this Court under Article 226 of the Constitution of India praying for issuance of a writ particularly one in the nature of Mandamus declaring the proceedings in (1) Notice No. 2946/Q2/2001, dated 4-7-2001; (2) Notice No.2946/Q2/2001, dt. 26-9-2001; (3) Demand Notice No. 2946/Q2/2001, dated 29-12-2001; and (4) Lr. No. 2946/Q2/ 2001, dated 19-1-2002 issued by the third respondent-Deputy Director of Mines and Geology, Visakhapatnam, as illegal, improper, unjust and contrary to law. The petitioner-company accordingly challenges the levy of normal seigniorage fee and five times penalty thereon as illegal and unjust.

(2.) Before adverting to the question as to whether the impugned proceedings suffer from any legal infirmities, it may be necessary to briefly notice the relevant facts leading to filing of this writ petition.

(3.) The petitioner-company, similar to that of the petitioners in the other writ petitions - W.P.No. 6916 of 2002 and Batch disposed of by us relating to the levy of seigniorage fee and penalty thereon with regard to the material consumed, is a sub-contractor of M/s. Bharat Heavy Electricals Limited (BHEL). It was awarded the work, viz., "site levelling and gradation work" at Simhadri Thermal Power Project, Visakhapatnam on 4-1-1999 by BHEL.