9911796707
TMI Blog2016 (8) TMI 1598X X X X Extracts X X X X X X X X Extracts X X X X ..... Bindal Agro Chemical Ltd. and another versus State of U.P and others [ 2004 (2) TMI 744 - ALLAHABAD HIGH COURT ] wherein it was held that ' Impugned notification dated 23rd November, 1989 imposing export pass fee on denatured and specially denatured spirit is quashed. Consequently, respondents are restrained from realizing the same. Any amount of export pass deposited by petitioner with State ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt pass fee on denatured spirit or specially denatured spirit. 3. Learned counsel for parties at outset stated that this issue has already been considered and decided by a Division Bench of this Court in M/s Bindal Agro Chemical Ltd. and another versus State of U.P and others 2004 U.P.T.C 564 wherein this Court in paragraphs 17, 18, 20 21 has held as under: 17. No doubt regulations can be framed, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on. Respondents are demanding export pass fee merely for transportation of denatured and specially denatured spirit from U.P to West Bengal. In our opinion, this can surely not be called a regulatory fee for purpose of ensuring that rectified spirit is not diverted for human consumption. In fact once denaturants are put into rectified spirit then even after diluting it with water it cannot be made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fter dismissal of Special Leave to Appeal (Civil) No.11341 of 2004 by the Apex Court vide judgment order dated 16.7.2004. 5. In view of aforesaid decision and following reasons contained therein, we allow this writ petition and impugned notification dated 31.3.2004 imposing export pass fee on quantity of denatured spirit or specially denatured spirit is hereby quashed. Demand of export pass fee pu ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
