TMI Blog2015 (9) TMI 922X X X X Extracts X X X X X X X X Extracts X X X X ..... fording due opportunity to the petitioner including personal hearing. The said exercise shall be completed within a period of six weeks from the date of receipt of a copy of this order. The petitioner company is directed to place all their submissions including copies of the orders passed by the Division Benches of this court which shall be taken into consideration by the 3rd respondent while passing the orders on the representation of the petitioner - Petition disposed of. - W.P. No. 26785 of 2015, W.P. M.P. No. 29230 of 2015, W.P. No. 26786 of 2015, W.P. No. 26785 of 2015 - - - Dated:- 2-9-2015 - R. Mahadevan, J. For the Petitioner : Ms L Maithili For the Respondent : Mr A P Srinivas, Standing Counsel ORDER Seeking ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thority Act, 1972 and if made would amount to double taxation. More over, the above processed marine products are not Fish and therefore, they are not liable to levy of cess under Section 3 of The Agricultural Produce Cess Act,1940. Hence, the petitioner is now before this court with these writ petitions for appropriate reliefs. 5. Heard both sides and also perused the records carefully. 6. Admittedly, assailing the action of the respondents insisting Cess payment under the Agricultural Produce Cess Act, 1940 and pointing out all the valid points, the petitioner made a representation dated 16.08.2004 to the 3rd respondent and the said representation has been kept pending. 7. In so far as the refund of Cess amount is concerned, ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the 3rd respondent and therefore, he prays that an appropriate direction may be issued for the early disposal of the representation of the petitioner. 11. In view of the above, this court directs the 3rd respondent to consider the representation of the petitioner dated 16.08.2004 with regard to levy of Cess in the light of the judgements of the Division Benches of this court referred to above and dispose of the same on merits and in accordance with law after affording due opportunity to the petitioner including personal hearing. The said exercise shall be completed within a period of six weeks from the date of receipt of a copy of this order. The petitioner company is directed to place all their submissions including copies of the orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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