2011 (12) TMI 474

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..... Act, 2008 vide Tin Nos. 09455701933 (in Writ Tax No. 1699 of 2011), and 09521700736 (in Writ Tax No. 1700 of 2011). The petitioners bring coal from the collieries of Coal India Limited as per sale policy of e-auction. They are also purchasing coal from the traders of Jharkhand, Bihar and Assam. In the routine course the petitioners import coal from outside the State of U.P. by road too after making declaration under the provisions of the U.P. Value Added Tax Act. By these writ petitions the petitioners have prayed for a writ of mandamus commanding the respondents not to charge any amount in the name of registration fee in any manner on the import of coal and to refund the amount of registration fees. Shri S.P. Kesarwani, learned counsel a .....

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..... ther duties, if any, leviable have been paid by the party concerned to the competent authority: Provided that at the request of the neighbouring State Governments passes signed by the contractors or their authorized agents whose signatures have been duly registered in the office of the divisional forest officer in whose division forest produce is taken, may be allowed: Provided further that the passes used by such contractors or their authorized agents should bear an official stamp of the officer, who has been authorized by the State Government to issue books of passes to contractors." Section 41(2)(i) and section 41A of the Forest Act, 1927 are the only rule-making powers referable to providing registration. Section 41(2)(i) and section .....

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..... 7 extents to the territory of India across any customs frontier as defined by the Central Government, and any Rules made under section 41 shall have effect subject to the Rules made under section 41A. The Indian Forest Act, 1927 and the U.P. Transit of Timber and other Forest Produce Rules, 1978 thus provide for registration of only marks of timber and foreign pass. There is no requirement for the registration of any dealer, who imports the forest produce in the State of U.P. The transit pass is required to be issued under the Rules of 1978 for movement of the forest produce in the State of U.P. whether imported from outside State of U.P., moved inside the State of U.P. or exported to outside the U.P. In NTPC Limited v. State of U.P. Wri .....

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