WESTERN COALFIELDS LTD., PATHAKHERA Vs. TAHSILDAR, BETUL

JUDGEMENT

(1.) This is a petition under Article 226 of the Constitution of India challenging the demand notice dated 25 -7 -1996 (Annexure A -1) and the recovery certificate dated 27 -6 -1998 (Annexure A -2) for payment of Rs. 73,70,003/ - as terminal tax.

(2.) The case of respondent No. 2 is that the petitioner had challenged the demand of the terminal tax by filing M.P. No. 3514 of 1991 and that was dismissed by order dated 12 -9 -1995. The stay order passed earlier stood vacated with the dismissal of the writ petition. The S.L.P. was also dismissed by the Supreme Court. The petitioner has paid Rs. 34,377/ - as terminal tax on import of timber and the amount of Rs. 73,45,623/ - is yet to be recovered as terminal tax on export of coal for the period the stay was in operation.