TMI Blog1996 (3) TMI 513X X X X Extracts X X X X X X X X Extracts X X X X ..... April 17, 1995 (annexure 6) asking the petitioner to deposit Rs. 28,600 in respect of the instalments of the months of February, March, April and May, 1995. 2.. In the writ petition, the petitioner has averred, in short, as follows: In pursuance of the advertisement dated December 14, 1994 issued by the Deputy Commissioner (Administration), Jodhpur, for awarding contract for collecting sales tax in respect of "bajri" to be excavated from the mines mentioned therein, the petitioner took part in the bid. His highest bid of Rs. 90,000 was accepted. He was accordingly granted contract. On December 31, 1994, agreement (annexure 3) was executed in between the parties. Subsequently, he came to know that no mining lease has been granted for e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filing a civil suit. It has also been averred that the petitioner is collecting sales tax by issuing receipts from the authorised receipt books and also from his unauthorised receipt books. His employee Shri Nanak Ram had admitted this fact in his statement recorded on July 12, 1995. On the complaint of certain persons lodged before the Deputy Commissioner (Administration), Jodhpur, receipts (annexures R/1, R/2 and R/3) issued from unauthorised receipt books have been filed. For the excavation of "bajri", no mining lease is required and royalty and permit fees are recovered by the Mining Department on the spot. Granting of mining lease is different from giving contract for collection of sales tax. Notice of demand (annexure 6) has rightly b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commercial Taxes Department, Barmer, the Assistant Mining Engineer, Barmer has intimated that no mining lease is granted by his department for excavating "bajri", royalty and permit fees are simply recovered, there is no prohibition for the excavation of "bajri" and for the year 1995-96, no contract for recovery of royalty and permit fees has been given. Secondly, it has not been provided in the agreement (annexure 3) that the petitioner would not be liable for the payment of any amount under it if no mining lease for "bajri" is granted. Thirdly, the respondents have filed receipts dated May, 12, 1995 (annexure R/1), May 16, 1995 (annexure R/2) and June 12, 1995 (annexure R/3) showing that he had in fact recovered various amounts from the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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