- (1.) HEARD Mr S.M.K. Chaudhary, learned Senior Advocate assisted by Mr Vaibhav Pandey, learned counsel for the petitioner as well as Mr Sudhir Pandey, learned counsel for the respondents.
(2.) THE petitioners have assailed the orders dated 27.3.1993 (Annexures 1 and 2), passed by the Cess Appellate Committee, Lucknow in different Cess Appeals whereby it has been held that petitioners' Industry is covered under Item No. 15 of Schedule 1 of the Water ( Prevention and Control of Pollution ) Act 1974 and, therefore, they are liable to pay the cess tax. Learned counsel for the petitioners submitted that the petitioners' factory has been manufacturing Unani and Ayurvedic medicines and health product for the last so many years and said process involves the extract from the herbs and medicinal plaints which are mixed with other ingredients, namely, sugar and natural colour to make concentrate. The syrup concentrate is then further diluted with processed water and further bottled in continuous bottling machine. Thereafter the bottles are packed and dispatched to the markets.
(3.) IT is stated that the petitioners are not specified industries as is defined under Section 2 (C) of the Cess Act. They say that Section 2 (C) defines "specified industries" which means any industry specified in schedule 1. In 1980 the Cess Officer of the U.P. Water Pollution Control Board, Lucknow issued a notice to the petitioner. The petitioner replied it submitting therein that none of the raw materials is covered under item no. 15 of the schedule 1 of the Cess Act. Therefore, the petitioners are not liable to be cessed under the Act. However, in 1992 the petitioner received two assessment orders in connection of the factories by which opposite party no. 2 imposed the cess of Rs.36818. 40 and Rs.78260.70 for the factory nos. B -1 and B -2 respectively. Again the petitioner submitted reply of this demand but he further received cess order. Then the petitioner challenged the orders of assessment regarding imposition of cess under the Cess Act before this Court through W.P.No.441 (MB) of 1993. Since in the meantime, the petitioners had also filed the appeal against the cess order, keeping in view the pendency of appeal, this Court directed the parties to appear before the appellate authority with the direction to the appellate authority to dispose of the appeal within not later than two months from the date of order.;