- (1.) M. Katju, J. This petition has come on transfer to us by order of the Supreme Court dated 3-5-1990 in writ petition Nos. 363 and 364 of 1990 under Article 32 of the Constitution. The aforesaid order of the Supreme Court reads as follows: "a 7-Judge Bench of this Court in the Synthetic case some time back settled the legal issue involved in these two writ petitions. Therefore, the law has already been declared by this Court. The fee which is being demanded in the States of West Bengal and Uttar Pradesh is under challenge in these petitions and the validity thereof can appropriately be considered by the respective High Courts and we do not propose to entertain these petitions under Article 32 of the Constitution. For convenience, we direct Writ Petition No. 363 of 1990 to be transferred to the High Court, Allahabad and Writ Petition No. 364 of 1990 to the High Court of Calcutta where these two petitions shall be disposed of in accordance with law. " Heard learned counsel for the parties.
(2.) THE prayer in the writ petition is for a writ of certiorari to quash the notification dated 23-11-1989 (Annexure-II to the petition) issued by the respondents seeking to levy Export-Pass Fee on the purchase of and/or transportation and/or Export of Industrial alcohol (denatured and special denatured spirit) by the petitioner. THE petitioner has also prayed for an order declaring Rule 10 framed under Section 40 (2) (d) of the U. P. Excise Act, 1910 and the U. P. Excise, Import, Export, Transport & Possession of Denatured Spirit (Fourteenth Amendment) Rules, 1989 as illegal and unconstitutional. The petitioner is a company registered under the Indian Companies Act having its head office on Delhi and a factory at Rishra in District Hooghly, in the State of West Bengal where it manufactures low density polythene (hereinafter referred to as LDPE ). The petitioner is challenging the alleged illegal and unconstitutional levy of Export-Pass Fee charged by the State of U. P. from the petitioner for purchase and transportation of denatured and special denatured spirit from the State of U. P for consumption by the petitioner at its unit at District Hooghly. The petitioner purchases the denatured and special denatured spirit which is required as a basic raw- material for the manufacture of LDPE in its factory at Rishra, West Bengal. It is transported by road/rail from U. P. to Rishra, where it is consumed.
(3.) IN exercise of the powers under Section 40 (2) (d) of U. P. Excise, the U. P. Excise Import, Export, Transport and Possession of Denatured Spirit (14th Amendment) Rules, 1989 were framed. Rule 10 (1) provide for export pass fee of 0. 50 paise per bulk litre for the quantity of denatured spirit or special denatured spirit. The petitioner has challenged the validity of the notification dated 23-11-1989 levying export pass fee as above on the transportation of the above goods. Until the export pass fee is deposited in the Government Treasury the goods are not allowed to be transported from U. P. by the respondents.;