India Government Mint, v. State of Telangana,
Court: High Court for State of Telangana
Bench: M.S.RAMACHANDRA RAO,T.AMARNATH GOUD
Judgment date:
Case summary
High Court for State of Telangana judgment dated 2020-11-16. India Government Mint, v. State of Telangana,. Read the judgment and case details on LawSphereX.
Judgment text
HIGH COURT FOR THE STATE OF TELANGANA (Special Original Jurisdiction) IVONDAY, THE SIXTEENTH DAY OF NOVEIVBER TWO THOUSAND AND TWENTY PRESENT HONOURABLE SRI JUSTICE M. S. RAMACHANDRA RAO AND HONOURABLE SRI JUSTICE T. AMARNATH GOUD WRIT PETITION No. 43407 OF 2017 Between: lndia Government Mint, A Unit of Security Printing & Ir,/inting Corporation of lndia Ltd. A Wholly owned Government of lndia Undertaking, Registered in accordance '1956, with the provisions of the Companies Act, having its Office at IDA Phase ll, HCL Post, Hyderabad- 500051 and registered Office at New Delhi, represented by its General Manager, Sri Sandeep Jain, son of Sri Ved Prakash Jain, aged About 55 years. ... PETITIONER AND 1 State of Telangana, Represented by its Principal Secretary, Commercial Taxes Department, Telangana Secretariat Buildings, Hyderabad. 2 The Commissioner, Commercial Taxes Department, Government of Telangana, Hyderabad. 3.
Commercial Tax Officer, Nacharam Circle, Saroornagar Division, Commercial Taxes Department, Government of Telangana, lvlanoranjan Complex, Nampally, Hyderabad. ..
RESPONDENTS Petition under Article 226 of lhe Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to pleased to issue any appropriate Writ, Order or direction, preferably a Writ in the nature of IVlandamus declaring high handed action of the Respondents in levying, demanding and collecting the Value Added Tax in respect of the Coins minted by the petitioner corporation as being illegal and arbitrary and violative of Article 14 of the Constitution of lndia and contrary to the provisions of the Coinage Act 2011 and VAT Act 2005 and pending disposal of the above Writ Petition, suspend the operation of the Assessment Orders mentioned at Para 7 of the writ petition by also declaring them as illegal, arbitrary and violative of Article 14 of the Constitution of lndia and contrary to the provisions of the Coinage Act, 20'1 1 and VAT Act 2005 and pending disposal of the above Writ Petition, suspend the operation of the Assessment Orders and also direct the Respondents not to take any coercive steps in pursuance of the Demand Notice bearing R.
C. No. A21912015 daled:1710812015 issued by the Respondents demanding the petitioner to pay tax arrears from 1l4l20OO to 3011112013 to a tune of Rs. 295,32,23,388/- from the period 11412006 to 3011112013. lA NO: 4 OF 2017 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to permit the petitioner to file additional affidavit in WP. No. 4340712017. Co ntd lA NO: 1 OF 2018 Between: Commercial Tax Officer, Nacharam Circle, Saroornagar Divislon, Commercial Taxes Department, Government of Telangana, tt4anoranjan Complex, Nampally, Hyderabad. ... PETITIONER/ RESPONDENT No. 3 ANO 1 lndia Government Mint, A Unit of Security Printing & l\/inting Corporation of lndia Ltd.
A Wholly owned Government of lndia Undertaking, Registered in accordance with the provisions of the Companies Act, 1956, having its Office at IDA Phase ll, HCL Post, Hyderabad- 500051 and registered Office at New Delhi, represented by its General l\,4anager, Sri Sandeep Jain, son of Sri Ved Prakash Jain, aged About 55 years. 2 State of Telangana, Represented by its Principal . ";r":;::"iT:r::lH:: Department, Telangana Secretariat Buildings, Hyderabad. 2 The Commissioner, Commercial Taxes Department, Government of Telangana, Hyderabad. (Respondent Nos. 2 & 3 are not necessary) ... Respondents/ Respondents 1 &2 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to kindly permit petitioner to make necessary amendments in Counter filed by the Respondent No. 3 against Additional Affidavit filed by the Petitioner ln WP. No. 43407 of 2017 by amending heading at P age No.
l8l COUNTER FILED BY RESPONDENT NO. 3 AGAINST ADDITIONAL COUNTER AFFIDAVIT FILED BY THE PETITIONER and substitute as COUNTER FILED BY THE RESPONDENT NO. 3 AGAINST ADDITIONAL AFFIDAVIT FILED BY THE PETITIONER by amending paragraph No. 3 at Page No. 183 from line 3 at page 183 till line 8 which reads as follows: lt is fact that Before the Hon'ble Madhya Pradesh High Court, the petitioner namely bank Note press procured raw-material and after printing the currency notes, but it is false to state that it is sold to Reserve Bank of lndia, because the order is placed by the government of lndia on behalf of Reserve bank of lndia. and substitute as lt is fact that Before the Hon'ble Madhya Pradesh High Court, the petitioner namely Bank Note press procured raw-material and after printing the currency notes and then sold to Reserve Bank of lndia, on the order placed by the government of lndia on behalf of Reserve Bank of lndia.
By amending starting from last 5th line at Page 183 lt is fact to state that l\,4oney cannot be a commodity for sale but the question of selling coins amounts selling of money. and substitute as lt is false to state by the petitioner that money cannot be commodity for sale. lt is also false to state by the Petitioner that the question of selling coins amounts to selling of money. in the interests of justice. lA NO: 2 OF 2018 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to kindly permit me to make necessary amendments in Counter filed by the Respondent No. 3 in W. P. No. 43407 ot 2017 as: By amending 4th line in Page 145 Therefore the submission of petitioner that the law makers have realized that Rupee Note and Coins can never, ever be sold and therefore they brought the amendment.
and substitute as Therefore the submission of petitioner that the law makers have rea zed that Rupee Note and Coins can never, ever be sold and thereby they brought the amendment may not be correct. in the interests of justice. ANO: 4 oF 2018 Petition under section 1 51 cpc praying that in the circumstances stated in the affidavit filed in support of the peiition, ihe Higr-, court may oe pteaiLo to enlarge time by granting furlher 16 (sixteen) weeks time from the dite on which this Hon'ble court passes orders on the instant application, for complying with the order of this Hon'ble Courl dated 1910412018 made in WPlr/P No, 53825 of 2017 inW. p. No. 43407 ol 2017. lA NO: 1 OF 2020 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to permit the writ petitioner to withdraw the present Writ Petition No. 43407 of 2017 in view of the settlement with the authorities.
Counsel for the Petitioner: SRI G. KALYAN CHAKRAVARTHY Counsel for the Respondents: GP FOR COMMERCIAL TAXES The Court made the following: ORDER I HONOU RAIt LE SR I . I USTIC [' NiI. S. II'AMACH AND ITA RAO AND HONOURABLE SRI JUSTICE T. AMARNATH GOUT) WRIT Pll'tITIOi. i No. ,{3-107 of 20l7 i Jus rice \1. 5. Rant achonclr a llao) QBDEBifp"r. s,' Leamed counsel for petitioner seeks to withdraw this Writ Petition. Recording the same, this Writ petition is clismissecl as withdran,n. No costs. As a sequel, miscellaneous petitions pencling, if any, in this Writ Perition, shall stan(l closed. SD/. K. ONESIM ASSISTANT REGIST //TRUE COPY' d,, SECTION OFFICER To, 1. One CC to Sri. G. Kalyan Chakravarthy, Advocate IOPUCI 2. Two CCs to GP for Commercial Taxes, High Court for the State of Telangana louTl 3. Two CD Copies Prk HIGH COURT DATED:1611112020 1 ll E 14 $ o t g o 11 DEC}W z o ,',. * * +-i ,''; * r,O ORDER WP. No. 43407 ot 2017 Dismissing the WP. as withdrawn without costs. 7n
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