Kerala High Court
Ajantha Marketingnallur vs Union Of India on 3 April, 2019
Author: K.Vinod Chandran
Bench: K.Vinod Chandran, V.G.Arun
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN
&
THE HONOURABLE MR.JUSTICE V.G.ARUN
WEDNESDAY, THE 03RD DAY OF APRIL 2019 / 13TH CHAITHRA, 1941
WP(C).No. 33076 of 2009
PETITIONER/S:
AJANTHA MARKETINGNALLUR, FEROKE, KOZHIKODE DISTRICT,
REPRESENTED, BY ITS MANAGING PARTNER, RAMESAN P.,
AGED 42 YRS,, S/O. VASU.
BY ADVS.
SRI.BABU S. NAIR
SMT.M.T.SHEEBA
SMT.VRINDA PAUL
SRI.K.RAKESH
SRI.P.A.RAJESH
RESPONDENT/S:
1 UNION OF INDIA,THE PRINCIPAL SECRETARY TO THE
GOVERNMENT,, MINISTRY OF NEW AND RENEWABLE ENERGY,
NEW DELHI.
2 THE COMMISSIONER OF COMMERCIAL TAXES
THIRUVANANTHAPURAM.
3 THE DEPUTY COMMISSIONER OF COMMERCIAL
TAXES, KOZHIKODE.
4 THE COMMERCIAL TAXES OFFICER, MANJERI, MALAPPURAM
DISTRICT.
5 THE COMMERCIAL TAXES OFFICER
MANANTHAVADY, WAYANAD DISTRICT.
BY ADVS.
ASSISTANT SOLICITOR GENERAL
SHRI.P.VIJAYAKUMAR, ASG OF INDIA
SRI.T.P.M.IBRAHIM KHANASST.S.G OF INDIA
OTHER PRESENT:
SRI MOHAMMED RAFIQ SR GP
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
03.04.2019, ALONG WITH WP(C).1178/2010, WP(C).4161/2010,
WP(C).22163/2010, WP(C).34639/2009, THE COURT ON THE SAME DAY
DELIVERED THE FOLLOWING:
WPC NO.33076/09 & Con. Cases
::2::
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN
&
THE HONOURABLE MR.JUSTICE V.G.ARUN
WEDNESDAY, THE 03RD DAY OF APRIL 2019 / 13TH CHAITHRA, 1941
WP(C).No. 1178 of 2010
PETITIONER/S:
AJANTHA MARKETING
KOZHIKKODE DISTRICT, REPRESENTED BY ITS, MANAGING
PARTNER, RAMESAN P., AGED 42 YEARS,, S/O.VASU.
BY ADVS.
SRI.BABU S. NAIR
SMT.M.T.SHEEBA
SMT.VRINDA PAUL
SRI.K.RAKESH
SRI.P.A.RAJESH
RESPONDENT/S:
1 THE STATE OF KERALA
THE SECRETARY TO THE GOVERNMENT, DEPARTMENT OF,
CIVIL SUPPLIES, GOVERNMENT SECRETARIAT,,
TRIVANDRUM.
2 THE DISTRICT COLLECTOR PALAKKAD.
3 THE DISTRICT SUPPLY OFFICER
PALAKKAD
4 UNIVERSAL BIO-FUELS P LTD.
PLOT NO.36, INDUSTRIAL PARK, VAKALAPOODI,, NEAR
LIGHT HOUSE, KAKKINADA, ANDHRA PRADESH,,
REPRESENTED BY ITS MANAGING DIRECTOR.
BY ADVS.
SR. GOVERNMENT PLEADER SRI. MOHAMMED RAFIQ
SRI.JOHN T. SEBASTIAN
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
03.04.2019, ALONG WITH WP(C).4161/2010, WP(C).22163/2010,
WP(C).34639/2009, WP(C).33076/2009, THE COURT ON THE SAME DAY
DELIVERED THE FOLLOWING:
WPC NO.33076/09 & Con. Cases
::3::
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN
&
THE HONOURABLE MR.JUSTICE V.G.ARUN
WEDNESDAY, THE 03RD DAY OF APRIL 2019 / 13TH CHAITHRA, 1941
WP(C).No. 4161 of 2010
PETITIONER/S:
AJANTHA MARKETING
KOZHIKODE DISTRICT, REPRESENTED BY ITS, MANAGING
PARTNER, RAMESAN P., AGED 42 YEARS,, S/O.VASU.
BY ADVS.
SRI.BABU S. NAIR
SMT.M.T.SHEEBA
SMT.VRINDA PAUL
SRI.K.RAKESH
SRI.P.A.RAJESH
RESPONDENT/S:
1 THE DISTRICT COLLECTOR PALAKKAD
2 THE DISTRICT SUPPLY OFFICER,PALAKKAD.
3 THE COMMERCIAL TAXES INSPECTOR, COMMERCIAL TAX
CHECK POST,, WALAYAR, PALAKKAD DISTRICT.
4 THE COMMISSIONER OF COMMERCIAL TAXES
TRIVANDRUM.
5 UNIVERSAL BIO-FUELS P LTD.
PLOT NO.36, INDUSTRIAL PARK,, VAKALAPOODI, NEAR
LIGHT HOUSE,, KAKKINADA, ANDHRA PRADESH,
REPRESENTED BY, ITS MANAGING DIRECTOR.
BY ADVS.
SR. GOVERNMENT PLEADER SRI. MOHAMMED RAFIQ
SRI P VIJAYAKUMAR ASG
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
03.04.2019, ALONG WITH WP(C).22163/2010, WP(C).1178/2010,
WP(C).34639/2009, WP(C).33076/2009, THE COURT ON THE SAME DAY
DELIVERED THE FOLLOWING:
WPC NO.33076/09 & Con. Cases
::4::
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN
&
THE HONOURABLE MR.JUSTICE V.G.ARUN
WEDNESDAY, THE 03RD DAY OF APRIL 2019 / 13TH CHAITHRA, 1941
WP(C).No. 22163 of 2010
PETITIONER/S:
AJANTHA MARKETING, FEROKE, KOZHIKKODE DISTRICT,
REPRESENTED BY ITS MANAGING PARTNER, RAMESAN P,
AGED 42 YEARS, S/O.VASU
BY ADVS.
SRI.BABU S. NAIR
SMT.M.T.SHEEBA
SMT.VRINDA PAUL
SRI.K.RAKESH
SRI.P.A.RAJESH
RESPONDENTS/:
1 THE STATE OF KERALA AND OTHERS
REPRESENTED BY THE CHIEF SECRETARY, GOVERNMENT
SECRETARIAT, TRIVANDRUM
2 THE UNION OF INDIA REPRESENTED BY
THE SECRETARY TO THE GOVERNMENT, MINISTRY OF
PETROLEUM AND NATURAL GAS, SHASTRI BHAVAN, NEW
DELHI.
3 THE SECRETARY TO THE GOVERNMENT
MINISTRY OF NEW AND RENEWABLE ENERGY, BLOCK NO.14,
C.G.O.COMPLEX, NEW DELHI.
4 UNIVERSAL BIO-FUELS P LTD
PLOT NO.36, INDUSTRIAL PARK, VAKALAPOODI, NEAR
LIGHT HOUSE, KAKKINADA, ANDHRA PRADESH,REPRESENTED
BY ITS, MANAGING DIRECTOR.
BY ADVS.
SHRI.P.VIJAYAKUMAR, ASG OF INDIA
SR.GOVERNMENT PLEADER SRI MOHAMMED RAFIQ
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
03.04.2019, ALONG WITH WP(C).4161/2010, WP(C).1178/2010,
WP(C).34639/2009, WP(C).33076/2009, THE COURT ON THE SAME DAY
DELIVERED THE FOLLOWING:
WPC NO.33076/09 & Con. Cases
::5::
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN
&
THE HONOURABLE MR.JUSTICE V.G.ARUN
WEDNESDAY, THE 03RD DAY OF APRIL 2019 / 13TH CHAITHRA, 1941
WP(C).No. 34639 of 2009
PETITIONER/S:
AJANTHA MARKETING,
NALLUR, KOZHIKKODE DISTRICT, REPRESENTED BY ITS
MANAING PARTNER, RAMESAN P., AGED 42 YEARS, S/O.
VASU.
BY ADV. SRI.BABU S. NAIR
RESPONDENT/S:
1 THE COMMISSIONER OF COMMERCIAL TAXES,TRIVANDRUM.
2 THE COMMERCIAL TAX INSPECTOR,COMMERCIAL TAX CHECK
POST, WALAYAR, PALAKKAD DISTRICT.
3 ADDL. R3. THE DISTRICT SUPPLY OFFICER,PALAKKAD.
4 ADDL. R4. THE STATION HOUSE OFFICER,
WALAYAR POLICE STATION, PALAKKAD DISTRICT.
(ADDITIONAL R3 AND R4 ARE IMPLEADED AS PER ORDER
DATED 07/12/2009 IN IA NO.15417/09)
5 ADDL. R5. THE DISTRICT COLLECTOR,PALAKKAD.
(ADDITIONAL R5 IS IMPLEADED SUOMOTO AS PER ORDER
DATED 09/12/2009 IN WPC)
BY ADVS.
SR. GOVERNMENT PLEADER SRI. MOHAMMED RAFIQ
SRI.P VIJAYAKUMAR ASG
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
03.04.2019, ALONG WITH WP(C).4161/2010, WP(C).22163/2010,
WP(C).1178/2010, WP(C).33076/2009, THE COURT ON THE SAME DAY
DELIVERED THE FOLLOWING:
WPC NO.33076/09 & Con. Cases
::6::
J U D G M E N T
[ W.P(C) Nos.33076/2009, 36639/2009, 1178/2010, 4161/2010 & 22163/2010 ] K.Vinod Chandran, J WP(C) No. 33076/2009 was filed against a notice issued to cancel the registration of the petitioner and delete the permission granted to deal in Bio-diesel. In the said writ petition there was an interim order granted on 18.11.2009 directing not to cancel the registration as proposed in Exts.P10 to P12 notices.
2. Later, when a consignment of Bio-diesel was brought to the State the same was detained by the Sales Tax Authorities alleging violation of notifications issued by the Central Government and asserting that they would transfer the consignment to the authorities under the Essential Commodities Act. Therein by order dated 09.12.2009, there was a direction to release the vehicle with the goods on production of bank guarantee as directed therein. A writ appeal was filed which was closed.
3. Again, W.P(C) No. 1178/2010 was filed challenging a notice issued by the District Collector WPC NO.33076/09 & Con. Cases ::7::
against the consignment which was released by the interim order in the earlier writ petition.
4. W.P(C) No.4161/2010 also challenge a similar detention and show cause notice issued respectively by the Sales Tax authorities and the District Collector on one another consignment brought into the State. Therein also there was an interim order dated.10.02.2010 directing release of vehicle and goods on execution of a simple bond.
5.WP(C) No.22163/2010 challenged the notification issued by the Central Government prohibiting transportation and use of Bio-Diesel.
6. As of now, the issues does not survive since the petitioner is no more conducting the business in Bio-diesel. The release of the goods though conditional, there has been no proceedings subsequently taken despite show cause notice being issued. The release of one consignment though on bank guarantee, the Senior Government Pleader on instruction submits that the Bank Guarantee had expired. The other consignment was also released on simple bond. Hence as of now, no further proceedings could be taken against WPC NO.33076/09 & Con. Cases ::8::
the petitioner.
7. The counter affidavit filed by the Central Government indicates that Bio-Diesel in its pure form cannot be sold and there is a specific prohibition in the Motor Spirit and High Speed Diesel (Regulation of supply, Distribution and Prevention of Malpractices) Order, 2005 from selling or agreeing to sell any petroleum products or its mixture other than motor spirit or high speed diesel or any other fuel authorised by the Central Government in any form, under any name, brand or nomenclature, which can be and is meant to be used as fuel in any type of automobile vehicles fitted with spark ignition engines or compression ignition engines. The contention was also that Bio-Diesel is a fatty acid used as a blend component with diesel fuel as specified in IS 1460 brought out by the Bureau of Indian Standards (BIS). Though it is contended that the Ministry of Petroleum and Natural Gas vide its letter dated 22.04.2009 informed the Chief Secretaries/ Administrators of the States and Union Territories that the order of 2005 does not permit sale of fuel which does not have WPC NO.33076/09 & Con. Cases ::9::
marketing rights in terms of the order. However, there are no instructions or directions for stoppage, manufacturing and transportation of Bio-diesel to the State/Union Territories from the Ministry. However there is also nothing stated in the counter affidavit as to the confiscation of the Bio-diesel transportation or the Central Government being entitled to the value of the goods which were released. There is also no tax evasion or liability alleged against the petitioner.
8. The petitioner as of now has no interest in the challenge raised against the notification of the Central Government. We would not answer the grounds raised against the notifications since it would be merely academic.
In such circumstances, we close all the writ petitions leaving open the contentions raised to be urged in an appropriate proceedings. There is no order as to costs.
Sd/-
K. Vinod Chandran, Judge Sd/-
V.G. Arun
jma Judge
WPC NO.33076/09 & Con. Cases
::10::
APPENDIX OF WP(C) 33076/2009
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE CERTIFICATE ISSUED BY THE
3RD RESPONDENT TO THE PETITIONER DATED 08/10/2009.
EXHIBIT P2 ORIGINAL COPY OF THE BROCHURE OF THE PRODUCT GREEN POWER BIO-DIESEL. EXHIBIT P3 TRUE COPY OF THE CERTIFICATE OF REGISTRATION GIVEN TO THE MANUFACTURER UNDER THE CENTRAL SALES TAX ACT DATED 08/12/2006.
EXHIBIT P4 TRUE COPOY OF THE PERMISSION GIVE BY THE MANUFACTURER FOR THE SALES OF BIO-DIESEL BY THE ASSISTANT COMMISSIONER OF CENTRAL EXCISE AND CUSTOMS, KAKKINADA, ANDHRA PRADESH DATED 07/11/2008.
EXHIBIT P5 TRUE COPY OF THE REGISTRATION CERTIFICATE ISSUED BY THE COMMERCIAL TAX OFFICER, SAROOR, ANDHRA PRADESH DATED 08/12/2006 TO THE MANUFACTURER.
EXHIBIT P6 TRUE COPY OF THE CERTIFICATE ISSUED TO THE PETITIONER BY UNIVERSAL BIO-FUELS (P) LTD DATED 27/10/2009.
EXHIBIT P7 TRUE COPY OF THE NOTOIFICATION ISSUED DATED 07/07/2009 UNDER THE CENTRAL EXCISE ACT, 1944.
EXHIBIT P8 TRUE COPY OF THE JUDGMENT OF THIS HON'BLE COURT IN WPC NO.31215/2009 DATED 03/11/2009.
EXHIBIT P9 TRUE COPY OF THE CIRCULAR ISSUED TO THE 3RD RESPONDENT BY THE SECOND RESPONDENT DATED 15/10/2009.
EXHIBIT P10 TRUE COPY OF THE NOTICE DATED 11/11/2009 AS NO.32100463708/09-10 ISSUED BY THE 4TH RESPONDENT.
EXHIBIT P11 TRUE COPY OF THE NOTICE DATED 11/11/2009 AS NO.32100460874/09-10 ISSUED BY THE 4TH RESPONDENT.
WPC NO.33076/09 & Con. Cases ::11::
EXHIBIT P12 TRUE COPY OF THE NOTICE DATED 03/11/2009 AS NO.32140596115/09-10 ISSUED BY THE 5TH RESPONDENT.
EXHIBIT P13 TRUE COPY OF THE REPRESENTATION SUBMITTED BY THE PETITIONER TO THE 2ND RESPONDENT DATED 12/11/2009.
EXHIBIT P14 TRUE COPY OF THE REPRESENTATION SUBMITTED TO THE 4TH RESPONDENT BY M/S. RINU ENTERPRISES DATED 13/11/2009.
EXHIBIT P15 TRUE COPY OF THE REPRESENTATION SUBMITTED TO THE 4TH RESPONDENT BY ONE MUHAMMED BASHEER DATED 13/11/2009.
EXHIBIT P16 TRUE COPY OF THE REPRESENTATION SUBMITTED TO THE 5TH RESPONDENT BY M/S. NIRMAL BIO- PRODUCERS DATED 13/11/2009.
WPC NO.33076/09 & Con. Cases ::12::
APPENDIX OF WP(C) 1178/2010 PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE CERTIFICATE ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER DATED 8/10/2009 EXHIBIT P2 ORIGINAL COPY OF THE BROCHURE, OF THE PRODUCT, GREEN POWER BIO-DIESEL.
EXHIBIT P3 TRUE COPY OF THE CERTIFICATE OF REGISTRATION GIVEN TO THE MANUFACTURER UNDER THE CENTRAL SALES TAX ACT DATED 8/12/2006.
EXHIBIT P4 TRUE COPY OF THE PERMISSION GIVE BY THE MANUFACTURER FOR THE SALES OF BIO-DIESEL BY THE ASSISTANT COMMISSIONER OF CENTRAL EXCISE AND CUSTOMS, KAKKAINADA, ANDHRA PRADESH DATED 7/11/2008.
EXHIBIT P5 TRUE COPY OF THE REGISTRATION CERTIFICATE ISSUED BY THE COMMERCIAL TAX OFFICER, SAROOR, ANDHRA PRADESH DATED 8/12/2006 TO THE MANUFACTURER.
EXHIBIT P6 TRUE COPY OF THE CERTIFICATE ISSUED TO THE PETITIONER BY UNIVERSAL BIO-FUELS (P) LTD. DATED 27/10/2009 EXHIBIT P7 TRUE COPY OF THE NOTIFICATION ISSUED DATED 7/7/2009 UNDER THE CENTRAL EXCISE ACT, 1944 EXHIBIT P8 TRUE COPY OF THE REGISTRATION CERTIFICATE ISSUED TO M/S.UNIVERSAL BIO-FUELS, BY THE MINISTRY OF COMMERCE AND INDUSTRY, NEW DELHI DATED, 24/1/2007 EXHIBIT P9 TRUE COPY OF THE CIRCULAR ISSUED BY THE COMMISSIONER OF COMMERCIAL TAXES, DATED 15/10/2009 EXHIBIT P10 TRUE COPY OF THE JUDGMENT DATED 3/11/2009 IN WP(C) NO. 31215/2009 OF THIS HONOURABLE COURT.
EXHIBIT P11 TRUE COPY OF THE INTERIM ORDER DATED 18/11/2009 IN WP(C) NO.33076/2009 OF THIS HONOURABLE COURT.
WPC NO.33076/09 & Con. Cases ::13::
EXHIBIT P12 TRUE COPY OF THE MAHAZAR PREPARED BY THE 3RD RESPONDENT DATED 3/12/2009 EXHIBIT P13 TRUE COPY OF THE ORDER DATED 9/12/2009 IN WP(C) NO.34639/2009 OF THIS HONOURABLE COURT.
EXHIBIT P14 TRUE COPY OF THE SHOW CAUSE NOTICE ISSUED TO THE PETITIONER BY THE 2ND RESPONDENT DATED 8/12/2009 RESPONDENT'S/S EXHIBITS:
EXHIBIT R4(a) TRUE COPY OF THE CERTIFICATE OF INCORPORATION OF THE 4TH RESPONDENT COMPANY DATED 27/6/2006 ISSUED BY THE REGISTRAR OF COMPANIES, ANDHRA PRADESH EXHIBIT R4(b) TRUE COPY OF THE MEMORANDUM OF ASSOCIATION OF THE UNIVERSAL BIOFUELS PVT. LTD., DATED 22/6/2006.
EXHIBIT R4(c) TRUE COPY OF THE ARTICLES OF ASSOCIATION OF THE UNIVERSAL BIOFUELS PVT. LTD., DATED 22/6/2006.
EXHIBIT R4(d) TRUE COPY OF THE NATIONAL POLICY ON BIOFUELS PUBLISHED BY THE MINISTRY OF NEW AND RENEWABLE ENERGY, GOVERNMENT OF INDIA.
EXHIBIT R4(e) TRUE COPY OF THE TRIAL PURCHASE ORDER PLACED BY THE ANDHRA PRADESH STATE ROAD TRANSPORT CORPORATION DATED 12/8/2009 EXHIBIT R4(f) TRUE COPY OF THE CERTIFICATE OF IMPORTER-
EXPRTER CODE (IEC) DATED 15/10/2009 ISSUED BY THE GOVERNMENT OF INDIA TO THE MANAGING DIRECTOR OF THE 4TH RESPONDENT COMPANY.
EXHIBIT R4(g) TRUE COPY OF THE RECEIPT FOR MEMORANDUM FOR MANUFACTURE OF BIODIESEL AND OTHER PRODUCTS ISSUED TO THE 4TH RESPONDENT COMPANY BY THE MINISTRY OF COMMERCE AND INDUSTRY, GOVERNMENT OF INDIA DATED 24/1/2007 EXHIBIT R4(h) TRUE COPY OF THE PRINTOUT OF WIKIPEDIA PAGE ON HYDROCARBON.
EXHIBIT R4(i) TRUE COPY OF THE RELEVANT PAGES OF WIKIPEDIA REGARDING BIODIESEL.
EXHIBIT R4(j) TRUE COPY OF THE RELEVANT PAGES OF WIKIPEDIA REGARDING PETROLEUM.
WPC NO.33076/09 & Con. Cases ::14::
APPENDIX OF WP(C) 4161/2010 PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE CERTIFICATE ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER DATED 08/10/2009.
EXHIBIT P2 ORIGINAL COPY OF THE BROCHURE, OF THE PRODUCT, GREEN POWER BIO-DIESEL.
EXHIBIT P3 TRUE COPY OF THE CERTIFICATE OF REGISTRATION GIVEN TO THE MANUFACTURER UNDER THE CENTRAL SALES TAX ACT DATED 08/12/2006.
EXHIBIT P4 TRUE COPY OF THE PERMISSION GIVE BY THE MANUFACTURER FOR THE SALES OF BIO-DIESEL BY THE ASSISTANT COMMISSIONER OF CENTRAL EXCISE AND CUSTOMS, KAKKINADA, ANDHRA PRADESH DATED 07/11/2008.
EXHIBIT P5 TRUE COPY OF THE REGISTRATION CERTIFICATE ISSUED BY THE COMMERCIAL TAX OFFICER, SAROOR, ANDHRA PRADESH DATED 08/12/2006 TO THE MANUFACTURER.
EXHIBIT P6 TRUE COPY OF THE CERTIFICATE ISSUED TO THE PETITIONER BY UNIVERSAL BIO-FULES (P) LTD. DATED 27/10/2009.
EXHIBIT P7 TRUE COPY OF THE NOTIFICATION ISSUED DATED 07/07/2009 UNDER THE CENTRAL EXCISE ACT, 1944.
EXHIBIT P8 TRUE COPY OF THE REGISTRATION CERTIFICATE ISSUED TO M/S. UNIVERSAL BIO-FULES, BY THE MINISTRY OF COMMERCE AND INDUSTRY, NEW DELHI DATED 24/01/2007.
EXHIBIT P9 TRUE COPY OF THE CIRCULAR ISSUED BY THE COMMISSIONER OF COMMERCIAL TAXES, DATED 15/10/2009.
EXHIBIT P10 TRUE COPY OF THE JUDGMENT DATED 03/11/2009 IN WPC NO.21215/2009 OF THIS HON'BLE COURT.
EXHIBIT P11 TRUE COPY OF THE INTERIM ORDER DATED 18/11/2009 IN WPC NO.33076/2009 OF THIS WPC NO.33076/09 & Con. Cases ::15::
HON'BLE COURT.
EXHIBIT P12 TRUE COPY OF THE ORDER DATED 15/01/2010 IN WPC NO.1178/2010 OF THIS HON'BLE COURT.
EXHIBIT P13 TRUE COPY OF THE ORDER DATED 04/02/2010 IN WPC NO.1178/2010 OF THIS HON'BLE COURT.
EXHIBIT P14 TRUE COPY OF THE NOTICE ISSUED TO THE PETITIONER BY THE 3RD RESPONDENT DATED 05/02/2010.
EXHIBIT P15 TRUE COPY OF THE RELEVANT PORTIONS OF THE SCHEDULE APPENDED TO THE ANDHRA PRADESH VALUE ADDED TAX ACT.
EXHIBIT P16 TRUE COPY OF THE RELEVANT PORTIONS OF THE CENTRAL EXCISE TARIFF, 2009-10.
EXHIBIT P17 TRUE COPY OF THE RELEVANT PAGES CONCERNING ABOUT THE MINERAL OILS IN CHAPTER 27 OF THE CENTRAL EXCISE TARIFF, 2009-10.
EXHIBIT P18 TRUE COPY OF THE NATIONAL POLICY ON BIO-
FULES BY THE MINITRY OF NEW AND RENEWABLE ENERGY, GOVERNMENT OF INDIA.
EXHIBIT P19 TRUE COPY OF THE COMMUNICATION ISSUED BY THE JOINT CONTROLLER OF EXPLOSIVES NAGPUR DATED 08/08/2006.
WPC NO.33076/09 & Con. Cases ::16::
APPENDIX OF WP(C) 22163/2010 PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE CERTIFICATE ISSUED BY THE COMMERCIAL TAXES OFFICER, KOZHIKODE TO THE PETITIONER DATED 08/10/2009.
EXHIBIT P2 ORIGINAL COPY OF THE BROCHURE, OF THE PRODUCT, GREEN POWER BIO-DIESEL.
EXHIBIT P3 TRUE COPY OF THE CERTIFICATE OF REGISTRATION GIVEN TO THE MANUFACTURER UNDER THE CENTRAL SALES TAX ACT DATED 08/12/2006.
EXHIBIT P4 TRUE COPY OF THE PERMISSION GIVEN FOR THE SALES OF BIO-DIESEL BY THE ASSISTANT COMMISSIONER OF CENTRAL EXCISE AND CUSTOMS, KAKKINADA, ANDHRA PRADESH DATED 07/11/2008.
EXHIBIT P5 TRUE COPY OF YTHE REGISTRATION CERTIFICATE ISSUED BY THE COMMERCIAL TAX OFFICER, SAROOR, ANDHRA PRADESH DATED 08/12/2006 TO THE MANUFACTURER.
EXHIBIT P6 TRUE COPY OF THE CERTIFICATE ISSUED TO THE PETITIONER BY UNIVERSAL BIO-FUELS(P) LTD. DATED 27/10/2009.
EXHIBIT P7 TRUE COPY OF THE NOTIFICATION ISSUED DATED 07/07/2009 UNDER THE CENTRAL EXCISE ACT, 1944.
EXHIBIT P8 TRUE COPY OF THE JUDGMENT DATED 03/11/2009 IN WPC NO.31215/2009 OF THIS HON'BLE COURT.
EXHIBIT P9 TRUE COPY OF THE ORDER DATED 09/12/2009 IN WPC NO.34639/2009 OF THIS HON'BLE COURT.
EXHIBIT P10 TRUE COPY OF THE INTERIM ORDER DATED 18/11/2009 IN WPC NO.33076/2009 OF THIS HON'BLE COURT.
EXHIBIT P11 TRUE COPY OF THE COMMUNICATIONS ISSUED BY THE MINISTRY OF PETROLEUM AND NATURAL GAS DATED 22/04/2009.
EXHIBIT P12 TRUE COPY OF THE COMMUNICATIONS ISSUED BY WPC NO.33076/09 & Con. Cases ::17::
THE MINISTRY OF PETROLEUM AND NATURAL GAS DATED 10/06/2009.
EXHIBIT P13 TRUE COPY OF THE COMMUNICATIONS ISSUED BY THE MINISTRY OF PETROLEUM AND NATURAL GAS DATED 25/11/2009.
EXHIBIT P14 TRUE COPY OF THE NATIONAL POLICY ON BIO-
FUELS BY THE MINISTRY OF NEW AND RENEWABLE ENERGY, GOVERNMENT OF INDIA.
EXHIBIT P15 TRUE COPY OF THE COMMUNICATION ISSUED BY THE JOINT CHIEF CONTROLLER OF EXPLOSIVES NAGPUR DATED 08/08/2006.
RESPONDENT'S/S EXHIBITS:
EXHIBIT R2 A PHOTOSTAT COPY OF THE NATIONAL POLICY ON BIO-
FULES.
EXHIBIT R2 B PHOTOSTAT COPY OF THE BIO-DIESEL PURCHASE POLICY.
EXHIBIT R2 C PHOTOSTAT COPY OF THE JUDGMENT DATED 09/07/2009 PASSED BY THE HON'BLE HIGH COURT OF JUDICATURE AT ALLAHABAD IN WRIT PETITION NO.11068/2008.
EXHIBIT R2 D PHOTOSTAT COPY OF THE AUTOMOTIVE DIESEL FUEL-
SPECIFICATION.
WPC NO.33076/09 & Con. Cases ::18::
APPENDIX OF WP(C) 34639/2009 PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE CERTIFICATE ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER DATED 08/10/2009.
EXHIBIT P2 ORIGINAL COPY OF THE BROCHURE, OF THE PRODUCT, GREEN POWER BIO-DIESEL.
EXHIBIT P3 TRUE COPY OF THE CERTIFICATE OF REGISTRATION GIVEN TO THE MANUFACTURER UNDER THE CENTRAL SALES TAX ACT DATED 08/12/2006.
EXHIBIT P4 TRUE COPY OF THE PERMISSION GIVE BY THE MANUFACTURER FOR THE SALES OF BIO-DIESEL BY THE ASSISTANT COMMISSIONER OF CENTRAL EXCISE AND CUSTOMS, KAKKINADA, ANDHRA PRADESH DATED 07/11/2008.
EXHIBIT P5 TRUE COPY OF THE REGISTRATION CERTIFICATE ISSUED BY THE COMMERCIAL TAX OFFICER, SAROOR, ANDHRA PRADESH DATED 08/12/2006 TO THE MANUFACTURER.
EXHIBIT P6 TRUE COPY OF THE CERTIFICATE ISSUED TO THE PETITIONER BY UNIVERSAL BIO-FUELS (P) LTD. DATED 27/10/2009.
EXHIBIT P7 TRUE COPY OF THE NOTIFICATION ISSUED DATED 07/07/2009 UNDER THE CENTRAL EXCISE ACT, 1944.
EXHIBIT P8 TRUE COPY OF THE ACKNOWLEDGMENT REGARDING REGISTRATION ISSUED TO M/S. UNIVERSAL BIO- FUELS, BY THE MINISTRY OF COMMERCE AND INDUSTRY, NEW DELHI DATED 24/01/2007.
EXHIBIT P9 TRUE COPY OF THE LETTER ISSUED BY THE 1ST RESPONDENT DATED 15/10/2009.
EXHIBIT P10 TRUE COPY OF THE JUDGMENT DATED 03/11/2009 IN WPC NO.31215/2009 OF THIS HON'BLE COURT.
EXHIBIT P11 TRUE COPY OF THE INTERIM ORDER DATED 18/11/2009 IN WPC NO.33076/2009 OF THIS HON'BLE COURT.
WPC NO.33076/09 & Con. Cases ::19::
EXHIBIT P12 TRUE COPY OF THE REPRESENTATION DATED 12/11/2009 SUBMITTED BY THE PETITIONER BEFORE THE FIRST RESPONDENT.
EXHIBIT P13 TRUE COPY OF THE NOTICE ISSUED TO THE PETITIONER BY THE SECOND RESPONDENT DATED 30/11/2009.