2013 (4) TMI 323

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....ion(4) of Section 7-A of the Act provides that the occupier of a sugar factory shall be liable to pay to the State Government in the manner prescribed, administrative charges at such rate, not exceeding five rupees per quintal as the State Government from time to time notify, on the molasses sold or supplied by him. We have been informed that rate of Rs. 5/- has been enhanced to Rs. 11/- per quintal. Petitioner's counsel further alleges that U.P. Sheera Niyantran Adhiniyam, 1964 is the Special Act and the same has been enacted for control of storage, gradation and price of molasses produced by sugar factories in the State of U.P. and the Regulation of supply and distribution thereof. Section (5) of Section 7-A of the Act provides that ....

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....cting and realising the trade tax from the petitioner on the purchase of molasses from various Sugar Mills in the State of U.P. subsequent to the dismissal of Special Leave Petition (C) No.8845 of 2002, State of U.P. and others v. D.S.M. Group of Industries & another on 10.3.2003 by Hon'ble the Supreme Court is arbitrary, illegal and unjust. 18. We are of the view that the petitioner is entitled for the refund of the trade tax which was illegally realised and collected by the opposite parties on the purchase of the molasses through Sugar Mills of the State of U.P. subsequent to 10.3.2003. 19. In the result, the writ petition succeeds and is partly allowed. The opposite parties on the basis of the Notification dated 7.9.1981 issued und....

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....ding appeal, Hon'ble Supreme Court has passed the following order: "Delay condoned. Leave granted. Hearing expedited. It is made clear that there will be stay of refund. However, in case the assessee succeeds in the appeal, it would be entitled to interest which would be imposed on the State at the final hearing of the matter. [Date:08:03:2010]" Thus, the decision of the Division Bench of this Court, has not been stayed by the Hon'ble Supreme Court except providing by interim measure that there will be stay on refund and in case the assessee succeeds in the appeal, it would be entitled to interest which would be imposed on the State at the final hearing of the matter. In view of the above, we dispose of the instant writ petit....