IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI
Dr Justice K Manmadha Rao, J
Sri Sai Prabha Granites – Appellant
Versus
State Of Andhra Pradesh – Respondent
ORDER :
K. MANMADHA RAO, J.
As the issue involved in all these writ petitions is one and the same, they are being taken up for hearing as well as disposed of by way of this Common Order.
2. WP No.15066 of 2016 is filed under Article 226 of the Constitution of India for the following relief:
“….to issue a writ order or direction more in the nature of writ of Mandamus declaring the Demand Notice No 12196/VE/Ogl/201516 dated 11022016 raising demand against a finished product sold by the petitioner, as arbitrary, illegal, unjust, unconstitutional and in violation of principles of Natural Justice and contrary to the Judgment of this Honble Court in the case of Novel Granites and others Vs Government of Andhra Pradesh and others reported in 2010 (1) ALD 812 and consequentially to direct the respondents not to interfere with the business of the petitioner in any way and pass….”
The main grievance of the petitioner in this writ petition is that the petitioner firm conducts business of buying and selling finished products i.e., Granite Slabs and Granite Tiles in the name and Style of M/s. Sivam Exports, for which, it also registered with Sale Tax Department and paying all the relevant Taxes such
V.P. Pithupitchai v. Special secretary to the Government of Tamil Nadu
O.K. Play (India) Limited v. Commissioner of Central Excise-II, New Delhi
The court ruled that processed minerals do not attract seigniorage fees under current laws, deeming the demand notices illegal.
The court found that including processed minerals in the definition of 'Mineral' exceeds delegated legislative power, violating the parent Act and fundamental rights, thus rendering the amendment ult....
Power of State Governments to make rules in respect of minor minerals and rules for preventing illegal mining, transportation and storage of minerals - State Government has no legislative competence ....
Advocates appeared :For the Appellant : Naman Nagrath, Sparsh Prasad For the Respondent : Pushyamitra Bhargav
Point of Law : Under Sections 15 & 23-C of MMDR Act, State has the power to regulate transport of minor minerals to check and prevent illegal mining.
The issuance of a demand notice without providing an opportunity for a hearing violates the principles of natural justice, necessitating its annulment and remand for proper inquiry.
The court validated the authority of the state to impose penalties for unauthorized quarrying, establishing compliance with statutory rules as per the MMDR Act.
The court reaffirmed the authority of state governments to impose penalties under minor mineral concession rules, emphasizing that such penalties are lawful per Sections 14, 15, and 21 of the MMDR Ac....
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