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TMI Blog2013 (7) TMI 745X X X X Extracts X X X X X X X X Extracts X X X X ..... e collieries of Coal India Limited as per sale policy of E-auction. He is also purchasing coal from the traders of Jharkhand, Bihar and Assam. In the routine course the petitioner imports coal from outside the State of U.P. by road too after making declaration under the provisions of U.P. Value Added Tax Act. By these writ petition, the petitioner has 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 appearing for the respondents submits that under Rules 20 and 21 of U.P. Transit of Timber and other Forest Produce Rules, 1978 made under Section 41 of the Ind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 41-A of the Forest Act, 1927 are the only rule making powers referable to providing registration. Section 41 (2) (i) and Section 41A of the Act are quoted as below:- "41. Power to make rules to regulate transit of forest produce.-(1).... (2).... (i) regulate the use of property marks ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 UP. The transit pass is required to be issued under the Rules of 1978 for movement of the forest produce in the State of UP whether imported from outside State of UP, moved inside the State of UP or exported to outside the UP. In NTPC Limited and another vs. State of UP and others, Writ Tax No. 327 of 2008 decided on 11.11.2011 the Court considered almost all the aspects of the applicability of the Rules. The question of r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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