INDUSTRIALFUELCO P LTD Vs. STATE OF BIHAR

JUDGEMENT

(1.) In this writ petition, the petitioner has prayed for issuance of a writ of mandamus directing the respondents to refund the amount of cess to the petitioner with interest & 18% per annum from 4-4-1991.

(2.) In view of the points involved in this writ petition, it is not necessary to state the fact of the matter in details. Admittedly, the petitioner entered into contract with Central Coal-Fields Limited for lifting 24,000 metric tonnes of Kargali Washery rejects and 42,000 metric tonnes of Giddi Washery middlings/slurry/dirty slurry in terms of the agreement contained in the letter dated 26-10-1989.

(3.) On behalf of the petitioner it was contended that from the various -documents, it would appear that while fixing the price for selling the said washery products, the Central Coalfields Limited (C. C. L. for short) had taken into consideration the amount of royalty and cess paid by them to the State of Bihar.