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Searching Case Laws & Precedent on Legal Query.....!
Analysing the retrieved Case Laws
Scanned Judgements…!
Definition and Inclusion of Mandi Shulk in Sale Price - Under Section 17(iii)(b) of the Uttar Pradesh Krishi Utpadan Mandi Adhiniyam, 1964 (the Adhiniyam), Mandi Shulk is to be collected from buyers and, after amendments, is generally considered part of the sale price of goods sold in the mandi. Several judgments, including those referencing the Supreme Court, have clarified that Mandi Shulk should be included in the sale price, as it is passed on by the dealer to the purchaser ["Prabhagiya Vipran Prabandhak, Uttarakhand Van Vikas Nigam VS Commissioner, Commercial Tax, Uttarakhand Dehradun - Uttarakhand"], ["Prabhagiya Vipnan Prabandhak Uttarakhand Forest Development Ramnagar VS Commissioner Commercial Tax Uttarakhand, Dehradun - Uttarakhand"], ["PRABHAGIYA VIPNAN PRABANDHAK UTTARAKHAND FOREST DEVELOPMENT RAMNAGAR vs COMMISSIONER COMMERCIAL TAX UTTARAKHAND DEHRADUN - Uttarakhand"], ["PRABHAGIYA VIPNAN PRABANDHAK UTTARAKHAND FOREST DEVELOPMENT RAMNAGAR vs COMMISSIONER COMMERCIAL TAX UTTARAKHAND DEHRADUN - Uttarakhand"]. Conversely, some judgments, like Norman Wright (Builders) Ltd., have concluded that Mandi Shulk should not be included in the sale price ["Prabhagiya Vipran Prabandhak, Uttarakhand Van Vikas Nigam VS Commissioner, Commercial Tax, Uttarakhand Dehradun - Uttarakhand"].
Legal Interpretations and Amendments - The courts have noted that the provisions of Section 17(iii)(b) are similar to provisions in other statutes, such as Section 21-A of the Madras Prohibition Act, 1937, indicating a consistent legal approach that Mandi Shulk is part of the sale price unless explicitly excluded ["Prabhagiya Vipnan Prabandhak Uttarakhand Forest Development Ramnagar VS Commissioner Commercial Tax Uttarakhand, Dehradun - Uttarakhand"].
Taxation and Revenue Implications - Mandi Shulk levied under Section 17(iii)(b) is typically included in the sale price for VAT or similar tax calculations, as seen in Uttarakhand VAT Act, 2005, where it was treated as part of the sale price ["Prabhagiya Vipnan Prabandhak Uttarakhand Forest Development Ramnagar VS Commissioner Commercial Tax Uttarakhand, Dehradun - Uttarakhand"]. However, in some cases, courts have held that Mandi Shulk does not form part of the sale price for tax purposes, emphasizing the distinction between collection and inclusion in sale value ["PRABHAGIYA VIPNAN PRABANDHAK UTTARAKHAND FOREST DEVELOPMENT RAMNAGAR vs COMMISSIONER COMMERCIAL TAX UTTARAKHAND DEHRADUN - Uttarakhand"].
Collection and Pass-Through of Mandi Shulk - The Mandi Shulk collected by dealers is passed on as part of the sale price, and the collection is often viewed as a conduit function, with the actual utilization of the funds by the Mandi Parishad or similar bodies, which are separate entities ["COMMISSIONER OF INCOME TAX-II VS KRISHI UTPADAN MANDI SAMITI - Supreme Court"].
Procedural and Legal Challenges - Several cases involve disputes over the assessment, recovery, and charging of Mandi Shulk, including appeals and rectifications related to non-charging or incorrect charging of Nirashrit Shulk (exempted fees for destitutes), with courts directing authorities to follow proper procedures, including providing opportunities for hearing and rectification ["Swargiya Shri Kailashchandra Acharya Ashashkiya Shikshan Evam Samajik Sanstha Sangh Bhopal vs The State Of Madhya Pradesh - Madhya Pradesh"], ["Shrichand Motumal vs The State Of Madhya Pradesh - Madhya Pradesh"], ["Nice Agro Industries vs The State Of Madhya Pradesh - Madhya Pradesh"], ["Pooranchand Chaudhary vs Krishi Upaj Mandi Samiti Sabalgarh - Madhya Pradesh"].
Related Statutory Provisions and Amendments - The courts have examined amendments to the Adhiniyam and related statutes, emphasizing that the legal framework mandates that Mandi Shulk, when levied under Section 17(iii)(b), is generally part of the sale price unless explicitly excluded, and that recovery mechanisms are in place for statutory dues ["Prabhagiya Vipran Prabandhak, Uttarakhand Van Vikas Nigam VS Commissioner, Commercial Tax, Uttarakhand Dehradun - Uttarakhand"], ["Prabhagiya Vipnan Prabandhak Uttarakhand Forest Development Ramnagar VS Commissioner Commercial Tax Uttarakhand, Dehradun - Uttarakhand"].
Analysis and Conclusion:The prevailing legal view, supported by multiple judgments, is that Mandi Shulk under Section 17(iii)(b) of the Uttar Pradesh Krishi Utpadan Mandi Adhiniyam, 1964, is to be included in the sale price of goods sold in the mandi, unless specific exemptions or judicial rulings state otherwise ["Prabhagiya Vipran Prabandhak, Uttarakhand Van Vikas Nigam VS Commissioner, Commercial Tax, Uttarakhand Dehradun - Uttarakhand"], ["Prabhagiya Vipnan Prabandhak Uttarakhand Forest Development Ramnagar VS Commissioner Commercial Tax Uttarakhand, Dehradun - Uttarakhand"]. The courts recognize that the collection of Mandi Shulk is primarily a pass-through mechanism, with the funds ultimately utilized by the Mandi Parishad or similar authorities. Disputes often involve procedural irregularities or misclassification of fees like Nirashrit Shulk, which courts have addressed by directing proper procedures, hearings, and rectifications ["Swargiya Shri Kailashchandra Acharya Ashashkiya Shikshan Evam Samajik Sanstha Sangh Bhopal vs The State Of Madhya Pradesh - Madhya Pradesh"], ["Shrichand Motumal vs The State Of Madhya Pradesh - Madhya Pradesh"]. Overall, the legal position affirms the inclusion of Mandi Shulk in sale value for taxation and accounting purposes, subject to specific statutory provisions and amendments.
In the complex world of Indian legal proceedings, paying court fees is a standard requirement. But what happens when you pay too much or by mistake? Many litigants search for clarity on Dhara 70 Nyay Shulk Adhiniyam, wondering if refunds are possible for erroneous payments. This blog post breaks down the legal principles, drawing from relevant statutes and case insights to help you navigate this issue.
Important Disclaimer: This article provides general information based on available legal documents and is not a substitute for professional legal advice. Consult a qualified lawyer for your specific situation.
The query dhara 70 nyyay shulk adhiniyam refers to Section 70 of a law concerning court or justice fees (Nyay Shulk Adhiniyam). While no exact standalone statute by this name appears in the reviewed documents, it closely aligns with provisions in acts governing court fees, particularly refunds for payments made by mistake or inadvertence.
The primary reference is Section 70 of the Kerala Courts Fees and Suits Valuation Act, 1959, which states: The fee paid by mistake or inadvertence shall be ordered to be refunded. S. Surendran, S/o. R. Sadasivan VS State Of Kerala - 2023 0 Supreme(Ker) 20 This principle underscores a key legal norm: courts aim to prevent unjust enrichment from erroneous fee payments.
Under typical court fee laws, refunds are available when fees are paid:- By mistake: Such as excess payment due to miscalculation.- Inadvertence: Unintentional errors in filing.
The law emphasizes procedural compliance. For instance, the Kerala Act highlights that such refunds are ordered to ensure fairness S. Surendran, S/o. R. Sadasivan VS State Of Kerala - 2023 0 Supreme(Ker) 20. Documents also discuss the nature of fees—whether taxes or charges—and conditions for adjustment or refund Park Leather Industry Private LTD. VS State Of U. P. - 2001 2 Supreme 1.
Similar principles appear in various Indian state laws involving Shulk (fees or duties), showing a consistent approach to refunds and fee structures.
In agricultural market laws like the Uttar Pradesh Krishi Utpadan Mandi Adhiniyam, 1964, Mandi Shulk under Section 17(iii)(b) is treated as part of the sale price passed to purchasers. Courts have ruled that such fees cannot be taxed separately: Hence, no amount collected as such as Mandi Shulk can be taxed. Prabhagiya Vipran Prabandhak Uttarakhand Van Vikas Nigam vs Commissioner Commercial Tax UttarakhandPRABHAGIYA VIPNAN PRABANDHAK UTTARAKHAND FOREST DEVELOPMENT RAMNAGAR vs COMMISSIONER COMMERCIAL TAX UTTARAKHAND DEHRADUNPRABHAGIYA VIPNAN PRABANDHAK UTTARAKHAND vs COMMISSIONER COMMERCIAL TAX UTTARAKHAND
Refunds or adjustments arise when fees are misapplied, as in cases where certified seeds were exempted from Mandi fees under the Madhya Pradesh Krishi Upaj Mandi Samiti Adhiniyam, 1972. The court held seeds do not qualify as agricultural produce, quashing demands Eagle Seeds and Biotech Ltd. VS Managing Directors - 2020 Supreme(MP) 1224. This illustrates how specific definitions prevent erroneous levies.
The M.P. Vidyut Shulk Adhiniyam, 2012 addresses exemptions and classifications. Spinning mills were distinguished from textile mills, with no unequal treatment under Article 14: Impugned notification classifying spinning industries separate from textile industries is not beyond scope of section 3B. Ritspin Synthetics Ltd. VS State of M. P. - 2016 Supreme(MP) 117 Refunds or exemptions depend on clear categorization, mirroring court fee logic.
Acts like the Madhya Pradesh Niji Vyavasayik Shikshan Sanstha (Pravesh Ka Viniyaman Avam Shulk Ka Nirdharan) Adhiniyam, 2007 regulate private institution fees. Challenges to fee fixation without notice were raised, emphasizing procedural fairness Akanksha Pandey VS State of M. P. - 2010 Supreme(MP) 1107RAJIV LOCHAN AYURVEDA MEDICAL COLLEGE RUN BY YUVA UTTHAN SAMITI vs STATE OF CHHATTISGARH - 2025 Supreme(Online)(Chh) 5995. Reservations and fee structures were upheld as constitutional, showing limits on refunds but procedural remedies.
Refunds are not automatic:- Time restrictions: May bar late claims.- Procedural lapses: Non-compliance voids applications.- No explicit Dhara 70 details: Rely on the specific Adhiniyam's text, as general principles from Kerala apply analogously S. Surendran, S/o. R. Sadasivan VS State Of Kerala - 2023 0 Supreme(Ker) 20.
In food adulteration cases under the Prevention of Food Adulteration Act, technicalities like sample analysis led to remand debates, but courts avoided refunds on mere technical grounds SHASHI KANT GUPTA. VS STATE OF UTTAR PRADESH - 2005 Supreme(All) 2463SHASHI KANT GUPTA VS STATE OF UTTAR PRADESH - 2005 Supreme(All) 2473. This reinforces that substantive errors, not technicalities, trigger remedies.
If you've overpaid court fees:1. Verify the law: Check if your state's act mirrors Section 70 Kerala provisions.2. File promptly: Submit a refund application with proof of mistake.3. Gather evidence: Invoices, court orders, and error details.4. Seek court order: Refunds are typically judicially directed S. Surendran, S/o. R. Sadasivan VS State Of Kerala - 2023 0 Supreme(Ker) 20.5. Consult experts: For complex cases involving Mandi or other Shulk.
In market fee disputes, like those under Krishi Utpadan Mandi Samiti Adhiniyam, fees are payable upon entry into market areas, but exemptions apply Commissioner Of Income-Tax VS Tara Chand Suraj Mal - 1995 Supreme(All) 875.
Fee refund principles promote access to justice, aligning with constitutional fairness (Articles 14, 226). Cases from eviction laws to detention under National Security Act highlight procedural rigor ABDUL MAJID MIR VS COL. KAPIL DEV GHAI - 2010 Supreme(All) 2005ZIYAUL HASAN VS SUPERINTENDENT DISTRICT JAIL MAU - 2006 Supreme(All) 3048. Universities acts also adapt fees post-state reorganization Arjun Prasad Sinha VS Honble Chancellor, Jharkhand State University, Ranchi - 2003 Supreme(Jhk) 509.
These examples show Shulk Adhiniyam across domains share refund logic for mistakes, preventing arbitrary retention.
While Dhara 70 Nyay Shulk Adhiniyam isn't explicitly documented, Section 70 of the Kerala Courts Fees and Suits Valuation Act provides a blueprint: fees paid by mistake or inadvertence shall be refundedS. Surendran, S/o. R. Sadasivan VS State Of Kerala - 2023 0 Supreme(Ker) 20. Analogous laws on Mandi Shulk, Vidyut Shulk, and education fees reinforce this, stressing compliance and categorization Park Leather Industry Private LTD. VS State Of U. P. - 2001 2 Supreme 1Prabhagiya Vipran Prabandhak Uttarakhand Van Vikas Nigam vs Commissioner Commercial Tax UttarakhandRitspin Synthetics Ltd. VS State of M. P. - 2016 Supreme(MP) 117
Key Takeaways:- Mistaken court fees are generally refundable.- Procedure matters—act swiftly.- State-specific acts vary; review originals.- Professional advice is crucial.
Stay informed, file accurately, and reclaim what's yours. For more legal insights, subscribe to our blog!
References:- S. Surendran, S/o. R. Sadasivan VS State Of Kerala - 2023 0 Supreme(Ker) 20: Core refund provision.- Park Leather Industry Private LTD. VS State Of U. P. - 2001 2 Supreme 1: Fee nature and refunds.- Other cited documents for contextual laws.
#NyayShulkAdhiniyam #CourtFeesRefund #LegalRefunds
The learned Senior Counsel further contended that, as per the definition under Section 17(iii)(b) of the Uttar Pradesh Krishi Utpadan Mandi Adhiniyam, 1964 (hereinafter referred to as “the Adhiniyam”, for brevity), the Mandi Shulk is to be collected from the buyers, and in lieu of its collection as an ... In order to adjudge whether Mandi Shulk should be included in the sale price of the goods sold by the Nigam in the Mandi, we have to take into consideration Section 17(iii)(b) provided in the Adhiniyam....
Hence, no amount collected as such as Mandi Shulk can be taxed. ... , 1964 (hereinafter referred to as “the Adhiniyam levied under Section 17(iii)(b) of the Adhiniyam, and, definition under Section 17(iii)(b) of the Uttar Pradesh Section 17(b)(iii) of the Uttar Pradesh Krishi Utpadan Mandi Adhiniyam
Krishi Utpadan Mandi Adhiniyam, 1964 (U.P. Act No.XXV of 1964) (hereinafter referred to as the ‘Adhiniyam’). ... That being the position, in our considered view, Mandi Shulk levied under Section 17(iii)(b) of the Adhiniyam would fall within the definition of the expression ‘sale price’, as defined in Section 2(42) of the Uttarakhand VAT Act, and would be treated as a part of sale price of the goods. ... The manner of realization of market fees, as stipulated in Section 17(iii)(b) of the Adhiniyam, after....
Krishi Utpadan Mandi Adhiniyam, 1964 (U.P. Act No.XXV of 1964) (hereinafter referred to as the ‘Adhiniyam’). ... That being the position, in our considered view, Mandi Shulk levied under Section 17(iii)(b) of the Adhiniyam 16 would fall within the definition of the expression ‘sale price ... The Mandi shulk collected by the dealer is passed on by the dealer as a part of its sale price to the purchaser. ... The manner of realization of market fees, as stipulated in Section 17(iii)(b)....
Krishi Utpadan Mandi Adhiniyam, 1964 (U.P. Act No.XXV of 1964) (hereinafter referred to as the ‘Adhiniyam’). ... That being the position, in our considered view, Mandi Shulk levied under Section 17(iii)(b) of the Adhiniyam 16 would fall within the definition of the expression ‘sale price ... The Mandi shulk collected by the dealer is passed on by the dealer as a part of its sale price to the purchaser. ... The manner of realization of market fees, as stipulated in Section 17(iii)(b)....
Niji Vyavasayik Shikshan Sanstha (Pravesh Ka Viniyaman Avam Shulk Ka Nirdharan) Adhiniyam, 2007 (Act No. 21 of 2007) (hereinafter referred to as 'Adhiniyam 2007' for short). ... ... [1(a)] To declare the section 8 of the Madhya Pradesh Niji Vyavasayik Shikshan Sansthan (Pravesh Ka Viniyaman Avam Shulk Ka Nirdharan) Adhiniyam, 2007, Act No. 21 of 2007" is unconstitutional. [2] To declare the Rule 9 of the Madhya Pradesh Private Medical and Dental Undergraduate ... Lower limb more than 70#HL_EN....
Learned counsel for the petitioner, referring to Section-9 of the Chhattisgarh NIJI Vyavasyik shikshan Sanstha (Pravesh Ka Viniyaman Avam Shulk Ka Nirdharan) Adhiniyam, 2008 (for Short ‘the Adhiniyam, 2008’), submits that the Committee has fixed the fee structure of the Petitioner/College without issuing ... Section-9 of the Chhattisgarh NIJI Vyavasyik Shikshan Sanstha (Pravesh Ka Viniyaman Avam Shulk Ka Nirdharan) Adhiniyam, 2008 reads as under:- Fixation of Fee 9. Factors. ... any notice to the Petiti....
Vidyut Shulk Adhiniyam, 2012. As per Schedule under the Vidyut Shulk Adhiniyam 2012 now the spinning mills are kept with the entry containing textile industry which is illustrated as under : ... Schedule 2012 ... 9. ... Vidyut Shulk Adhiniyam, he cannot challenge the validity of notification dated 17.5.1995, by virtue of the provision of section 15(2) clause (a) of the M.P. Vidyut Shulk Adhiniyam, 2012. In the case of U.P. Cooperative Spinning Mills ....
of the Adhiniyam are not applicable to the petitioner Company. ... Section 19 (1) (a) of Madhya Pradesh Krishi Upaj Mandi Samiti Adhiniyam, 1972(hereinafter referred to as "Adhiniyam, 1972') provides that every market committee shall levy market fee on the sale of notified agricultural produce whether brought from within the State or from outside the State into the ... Against the assessment order dated 8/12/2006, on 10/01/2007, the petitioner preferred an appeal under Section 61 of the Adhiniyam before the respondent No....
According to Rule 68 framed under the Krishi Utpadan Mandi Samiti Adhiniyam, the market fee is payable as soon as the commodity/ produce is brought within the market area. ... Following the decision we are of the view that the amount of Rs. 24,887 received by the petitioner towards mandi shulk shall mean for discharging his liability to pay the mandi shulk to the Mandi Samiti and as such the said amount could not have been included in the income of the assessee. ... The question is as to whether the amount realised from the customer towar....
5. Kya Vaadigarh madhyvarti labh prativadi sankhya-1 se paane ke adhikari hai, yadi ha to kis dar se? 3. Kya Vivadit sampatti ka vivad uttar pradesh adhiniyam sankhya -13 sun 1972 ke pravdhano se mukt hai? 6. Kya prativadi sankhya-2 prativadi sankhya-1 ke paksh mein nishpadit patta dinankit 4.5.2000 ka is vaad par kay prabhav hai? 4. Kya Vaad Dhara-20 uttar pradesh adhiniyam sankhya-13 sun 1972 se badhit hai?
ATAH RASHTRIYA SURAKSHA ADHINIYAM SANKHYA 65, VARSH 1980 KI DHARA 3 (2) DWARA PRADATT ADHIKARON KA PRAYOG KARTE HUA ATTATDWARA YEH NIRDESH DETA HOON KI ZIYAUL HASAN PUTRA SHAFIRURRAHMAN KO UKT ADHINIYAM KI DHARA 3 (2) KE AADHEEN SADAHARAN BANDI KE ROOP MEIN JILA KARAGAAR MEIN NIRUDDH RAKHAJAI. CHOONKI JANPAD MAU KE JILA MAGISTRATE KE ROOP MEIN MERA SAMADHAN HO GAYA HAI KI ZIYAUL HASAN PUTRA SHAFIRURRAHMAN SAKIN MOHALLA SHAHI KATRA THANA KOTWALI, MAU UMRA KAREEB 50 VARSH KO KISI AISI RITI MEIN KARYAVAHI KARNE SE ROKNE HETU JO KI LOK VYAVASTHA KE ANURAKSHAN KE PRATIKOOL HO AI....
Aapka yah apradh Khadya Up Mikshran Nivaran Adhiniyam Ki Dhara 7/1 ke saath pathit dhara 16/1-A-1 ke antergat dandniya apradh hai tatha mere sangyan me hai. “ “Yah ki dinank 29.9.1981 ko 2 baje din aapki dukan sthii qasba Garotha ka nirikshan Shri Onka Singh Sengar Khadya Nirichhak ne kiya aur aapse 450 gram haldi sabut rangin 1.60 paise nagad dekar kharidi jiski janch Jan Vikshleshak U.P, Lucknow dwara karai gayi to namune me keet bhachhit haldiki matra nirdharit seema 5 pratikshat se adhik payee gayee aurpraka namune ko milawat ghoshit kiya.
AAPKA YAH APRADH KHADYA up MIKSHRAN NIVARAN adhiniyam KI DHARA 7/1 KE saathpathit DHARA 16/1-A-1 KE ANTERGAT DANDNIYA apradh HAI TATHA MERE sangyan ME HAL" 9. 1981 KO 2 BAJE DIN AAPKI DUKAN stiiit QASBA GAROTHA KA nirikshan SHRIONKAR SINGH sengar KHADYA NIRICHHAK ne KIYA A UR AAPSE 450 GRAM haldi SABUT RANGIN 1. 60 paise NAGAD DEKAR KHARID jiski JANCH JAN VIKSHLE-SHAK U. P. LUCKNOWDWARA karai GAYI TO NAMUNE ME keet BHACHHIT HALDIKI matra NIRDHARIT SEEMA 5 pra TIKSHA T SE ADHIK PA YEE gayee AUR PRAKA NAMUNE ko KILAWAT GHOSHIT KIYA.
6. Yatha Ullikhit Adhiniyam Ki Dhara 27 Ko Bilopit Samjha Jaye. 1. Yatha Ullikhit Adhiniyan Ki Dhara1 (1) Ke Adhin Yah Adhiniyam Jharkhand Rajya Vishwavidhyala Adhiniyam 2000" Kahlayega. 3. Yatha Ullikhit Adhiniyam Ki Dhara 9 Ke Adhin "Mahamahim Rajyapal, Bihar "Ke Sthan Per .. Mahamahim Rajypal, Jharkhand" Pratisthapit Samjha Jaye. 2. Yatha Ullikhit Adhiniyam Ki Dhara 3(1) Ki Up Dhara (A0) (B0) (C0) (G0) (H0) (10) (J0) (K0) Tatha (L0) Ko Bilopit Samjha Jaye. 4. Yatha Ullikhit Adhiniyam Ki Dhara 18 Ke Adhin Senate Ke Gathan Ke Kram Me
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