9911796707
TMI Blog1978 (1) TMI 162X X X X Extracts X X X X X X X X Extracts X X X X ..... o the District Magistrates of Kanpur and Lucknow. These District Magistrates lifted only 5,044 quintals of levy sugar. The balance 1,296 quintals were left with the petitioner company. On May 7, 1971, the Government of Uttar Pradesh passed an order directing the petitioner to sell the unlifted quantity of levy sugar to nominees of his own choice but at a price not exceeding the price of levy sugar. The order went on to state the excise duty at the rate of 37 1/2% would be leviable on this, 1,296 quintals of levy sugar. The petitioner company in accordance with this order sold 1,296 quintals to its own nominees at the fixed price. 2. Since the averments are not clear, we enquired from the learned Counsel and he confirmed that the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner under orders of the State Government. He however contends that the petitioner himself having charged 37 1/2, unlawfully was not entitled to demand refund of this ill-gotten money. 7. The position is that the sale of 1,296 quintals of sugar was liable to excise duty only at the rate of 25%. The petitioner company was not entitled to charge anything more from the persons to whom it sold. Neither the Excise Department was lawfully entitled to charge or demand anything more. But, in fact, the petitioner company charged from the customers 371/2% and had paid the excise duty at the rate of 37 1/2% to the Excise Department. 8. The petitioner company sold the sugar to whole-sellers who, in their turn, must have, we can presu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... may have been charged or kept by the producer or paid over to the Excise Department. But that is neither here nor there. That is a fund which is meant to reimburse the actual consumers the amount that they may have paid in addition to the lawful charges. If the amount now in question lying in deposit with the Excise Department is directed to be paid over by them to the Fund, the best possible means of achieving the result that the money may ultimately go to the consumers, can possibly be achieved.
11. The petition is accordingly allowed in part. The respondents are directed to forthwith pay the sum of ₹ 19,491.84 to the Controller Levy Sugar Price Equalization Fund. The parties may, however, bear their own costs. X X X X Extracts X X X X X X X X Extracts X X X X
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