BALLARPUR INDUSTRIES LIMITED Vs. STATE OF HARYANA

JUDGEMENT

(1.) THIS petition is directed against the order Annexure-P 7 by which the Director, Development and Panchayats, Haryana-cum-Appellate Authority has dismissed the appeal filed by the petitioner under Rule 3 (13) of the Haryana Rural Development Rules, 1987 against the recovery of penalty and interest from the petitioner. The petitioner has also challenged the subsequent orders passed by the Assessing Authority directing it to deposit Rs. 4,43,845. 70.

(2.) ADMITTED facts which have come on record show that the petitioner's unit at Yamunanagar is engaged in the manufacture of paper, caustic soda, chlorine, vegetable products etc. One of the raw-materials used for manufacture of paper is Bhabber grass. The petitioner challenged levy of market fee on bhabber grass by filing CWP No. 9869/92 which was dismissed by the High Court on 9. 7. 1993 on the basis of the an earlier decision in Bohra Mills, Bahadurgarh v. State of Haryana and Ors. , (1993-2)104 P. L. R. 51. Thereafter the petitioner deposited a sum of Rs. 9,36,934. 48 towards market fees for the period 1. 9. 1987 to 16. 6. 1993. In the meantime, the petitioner was served with notice Annexure-P. 1 requiring it to deposit Rs. 4,68,467. 24 towards Rural Development Fund in accordance with the provisions of the Haryana Rural Development Act, 1986 and the Rules framed thereunder. The petitioner is said to have approached the Assessing Authority for permission to pay the aforesaid amount in instalments. This request of the petitioner does not seem to have been accepted because on 9. 10. 1993, the Assessing Authority-cum-Executive Officer and Secretary of the Market Committee issued Annexure-P. 2 and directed the petitioner to pay penalty and interest on the amount of Rural Development Fund. This has been done by the said officer under Rule 3 (1), (2) and (9) of the Haryana Rural Development Fund Rules, 1987. The petitioner instituted an appeal against the order passed by the Assessing Authority but it was dismissed on the ground of non-deposit of the amount of interest and penalty. This decision was challenged through CWP No. 141172/94. A Division Bench of this Court disposed of the writ petition with a direction to the Appellate Authority to hear and decide the appeal of the petitioner on merits on petitioner depositing the amount of fees with the further stipulation that the Appellate Authority shall not insist on deposit of amount of fine and interest as a condition precedent for hearing of the appeal. Thereafter, the Appellate Authority passed the impugned order Annexure-P. 7 and dismissed the appeal by observing that the appellant has not come with clean hands and no cogent grounds have been given by the appellant for acceptance of the appeal. Immediately, thereafter, the petitioner has been served with Annexures-P. 8, P. 9 and P. 10 calling upon it to deposit the balance amount of Rs. 4,43,845. 70.

(3.) WE have heard learned counsel for the parties and have gone through the record of the case.