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2017 Supreme(SC) 1720

SUPREME COURT OF INDIA
A.K. SIKRI, ASHOK BHUSHAN, JJ.
State of Uttarakhand and Others – Appellants
Versus
Kumaon Stone Crusher – Respondent
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Decided On : 15-09-2017

JUDGMENT :

ASHOK BHUSHAN, J.

1. Delay condoned. Leave granted.

2. This batch of cases relates to levy of transit fee. Transit fee levied by three States, i.e. State of Uttar Pradesh, State of Uttarakhand and State of Madhya Pradesh is in question.

3. In exercise of power under Section 41 of Indian Forest Act, 1927 (hereinafter referred to as “1927 Act) rules have been framed by different States. State of U.P. has framed the Rules, namely, the Uttar Pradesh Transit of Timber and other Forest Produce Rules, 1978 (hereinafter referred to as “1978 Rules”). After formation of the State of Uttarakhand in the year 2000, the above 1978 Rules were also extended by the State of Uttarakhand by 2001 Rules. State of Madhya Pradesh has framed Rules, namely, the Madhya Pradesh Transit (Forest Produce) Rules, 2000 (hereinafter referred to as “2000 Rules”).

4. Several writ petitions were filed in the Allahabad High Court, Uttarakhand High Court and High Court of Madhya Pradesh challenging the levy of transit fee, validity of transit fee Rules and for other reliefs. The writ petitions filed by the writ petitioners were allowed by the Uttarakhand High Court whereas Allahabad High Court dismissed some writ petitions and allowed others. The Madhya Pradesh High Court has allowed the writ petitions by a common judgment dated 14.05.2007. The State of Uttarakhand and State of Uttar Pradesh has filed SLPs, in which leave has been granted, challenging the judgments of the High Courts in so far as writ petitions filed by the writ petitioners were allowed. The State of Madhya Pradesh has also filed appeals challenging the common judgment dated 14.05.2007. The writ petitioners whose writ petitions were dismissed by the Allahabad High Court has also filed SLPs against the said judgment in which leave has been granted.

5. The entire bunch of cases before us can be described in four groups. First group consists of appeals filed by the State of U.P. as well as State of Uttarakhand challenging various judgments of Uttarakhand High Court by which writ petitions filed by the different writ petitioners for quashing the levy of transit fee were allowed. The second group of appeals consists of appeals filed by the State of U.P. challenging the judgment of Allahabad High Court dated 11.11.2011 and few other judgments by which writ petitions filed by the writ petitioners have been allowed. Third group of appeals has been filed by the writ petitioners whose writ petitions filed before the High Court either have been dismissed or the reliefs claimed in their writ petitions have not been granted. The fourth group of appeals has been filed by the State of Madhya Pradesh against the judgment dated 14.05.2007 by which writ petitions filed by the writ petitioners in the Madhya Pradesh High Court have been allowed quashing the notification fixing the transit fee and directing for refund of the transit fee.

6. For comprehending the issues which have come for consideration in this batch of appeals, we shall first notice the facts in some of the writ petitions which have been decided by three High Courts, i.e. Uttarakhand, Allahabad and Madhya Pradesh.

7. The parties shall be hereinafter referred to as described in the writ petitions filed before the High Court.

FACTS

I. CIVIL APPEALS ARISING OUT OF JUDGMENTS OF UTTARAKHAND HIGH COURT

8. There are nineteen appeals arising out of judgments rendered by Uttarakhand High Court. There are only three main judgments rendered by Division Bench of the High Court which have been followed in other cases. It is thus necessary to note the facts giving rise to above mentioned three judgments.

(1) Judgment dated 01.07.2004 in Writ Petition No. 1124 (M-B) of 2001, M/s Kumaon Stone Crusher vs. State of U.P. and Others.

Giving rise to Civil Appeal (arising out of SLP No. 19445 of 2004), State of Uttaranchal and Others vs. State of Kumaon Stone Crusher a

































































































































































































































































































































































































































































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