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TMI Blog2013 (1) TMI 715X X X X Extracts X X X X X X X X Extracts X X X X ..... tition No. 21 of 2004 - - - Dated:- 4-1-2013 - AGRAWAL R.K. AND PRAKASH KRISHNA, JJ. By means of the present writ petition the petitioner seeks a writ order or direction in the nature of certiorari quashing the order/circular dated September 26, 2002, issued by the Commissioner of Trade Tax so far as it relates to fixation of cash security at the rate of ₹ 120 per metric ton for the issue of declaration form for the import of coal by railways. Briefly stated the facts giving rise to the present writ petition are as follows: The petitioner is a proprietorship firm of which Sri Sanjay Kumar Khetan is the proprietor. It acts as a coal agent and imports coal on behalf of various persons and supply them on the purchase rate plu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ser. After including the amount of freight total value of the coal comes to about ₹ 1,628 per metric ton. Trade tax at four per cent on the consideration of the coal at ₹ 1,100 per metric ton comes to ₹ 44 and if freight is included then it comes to ₹ 65.12 per metric ton. The Commissioner of Trade Tax had issued a circular dated September 26, 2002 under section 8C(3A) of the U.P. Trade Tax Act, 1948 (hereafter referred to as, the Act ). In the said circular the petitioner is required to deposit a sum of ₹ 120 per metric ton as security for import of coal from railways. According to the petitioner it sells 5000 metric ton coal in a year on which tax liability comes of ₹ 2,20,000 wherein it is required to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o consideration the increase in the rate of freight and sale prices of coal the cash security was increased by 20 per cent only. We have heard the learned counsel for the parties. We find that under section 8C(3A) of the Act the Commissioner has been empowered to issue general order in writing directing cash security required to be furnished by a dealer for issue of the form prescribed under the Act. Declaration form for import of goods from other States is one of the forms prescribed by the Rules framed under the Act. We may mention here that coal has been notified as one of the notified goods by the State Government where under the Commissioner can issue a general order requiring the dealer to furnish cash security for obtaining dec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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