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TMI Blog2015 (3) TMI 695X X X X Extracts X X X X X X X X Extracts X X X X ..... me, various provisions were made. In the year 2003, it was noticed that the existing scheme of supplying diesel to the cooperatives of fishermen which were recognized and which were operating petrol pumps was not working out quite satisfactorily. In the year 2003, therefore, a major change was introduced. All petrol pumps were allowed to sell such diesel to the fishermen, but the subsidy was made directly to the fishermen concerned. In the year 2012, further major changes have been made. While reverting back to the original scheme of allowing only GFCCA and recognized fishermen cooperatives to sell such subsidized diesel, the scheme for reimbursement of VAT subsidy directly to the fishermen is maintained. While doing so, various stringent p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nge. - Decided against assessee. - SPECIAL CIVIL APPLICATION NO. 16911 of 2014 - - - Dated:- 2-12-2014 - MR. AKIL KURESHI AND MR. VIPUL M. PANCHOLI, JJ. MR SHAKTI S JADEJA, ADVOCATE, MR SP MAJMUDAR, ADVOCATE for the Petitioner MR KKASHYAP PUJARA, AGP for the Respondent ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) Petitioner has challenged a Government notification dated 1.10.2012 as at annexure D to the petition as being illegal, unlawful and violative of Article 14 of the Constitution. Brief facts are as under: The petitioner, a partnership firm, is engaged in the business of running a petrol pump situated in Okha town of Porbandar district. The petitioner has been given license for such purpose a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... distributors was done away with. All petrol pumps including the petitioner could supply subsidized diesel at normal rate to the fishermen and the fishermen would receive subsidy component directly. Once again, the Government of Gujarat issued a fresh notification dated 1.10.2012 substantially reverting back to the 1981 stage. In such notification, which is under challenge before us, it was provided that the subsidy would be available on sale of high speed diesel to the fishermen having mechanized boat of length in more than 20 meters. From the date of the notification, diesel cards would be issued. For the boats of the fishermen for the purpose of granting VAT subsidy on purchase of diesel, it would be compulsory to have the boat regist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... easonable and created a separate class making hostile discrimination. He submitted that the petitioner whose petrol pump is located in a coastal area would suffer drastically since the fishermen would not make their purchases through the petitioner s petrol pump. He further submitted that the Government has no reason for making such major policy changes. The cooperative societies are allowed to sell petroleum products to persons other than their members also which is wholly unjust. We have noticed the principal policy changes made by the Government from time to time. Right from the year 1981, the whole purpose of the Government scheme is to provide subsidy of sales tax or VAT, as the case may be, to small fishermen on purchase of high sp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are aimed at controlling and reducing the misuse of subsidy. We do not think that the Government committed an error in issuing the impugned notification. The task of selling such high speed diesel to the fishermen cooperatives cannot be stated to create hostile discrimination. With a dual purpose of encouraging fishermen cooperatives and to keep some semblance of control over various details required to be noted down at the time of supply of such diesel, if the diesel cards are to be issued only through such recognized cooperatives, the petitioner who does not fall in such categories cannot complain. The petitioner s right to sell petroleum products is not taken away. The petitioner would continue to operate its petrol pump, of course, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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