The rates are F.O.R. Kanpur.
The writ petitions all of them were filed for a different purpose, viz.,
The respondents companyplain that even penalty proceedings were initiated against them for the said failure.
for a direction to the appellant corporation to issue Declaration Forms Form III Kha pursuant to the supply orders issued by the Ganesh Flour Mills prior to its vesting under Section 3 of the Acquisition Act .
On that account, the assessing authority levied tax at the full rate of four percent and also levied interest under the provisions of the Uttar Pradesh Sales Tax Act.
It has been mutually agreed that payment will be made to you within seven days of testing of each lot and submission of bills.
It is then that they approached the Allahabad High Court by way of writ petitions from which these appeals arise.
13.50 per tin against 3 Kha form delivered at our works.
The principal relief sought in the writ petitions was for issuance of a writ of mandamus directing the appellant companyporation to furnish to the writ petitioners Declaration Forms Form III Kha prescribed under the Uttar Pradesh Sales Tax Rules in respect of that quantity of tin companytainers which were supplied by the writ petitioners to the appellant corporation on the strength of recognition certificate and against the undertaking to furnish the Declaration Forms Form III Kha .
Kanpur 208 012.
By a numberification dated April 23, 1984 issued under Section 5 of the Act, the said undertakings were vested in the Hindustan Vegetable Oils Corporation Limited, the appellant herein.
Whereas the vesting in Central Government as also in the appellant corporation was in the year 1984, the present writ petitions were filed in 1987 one writ petition and in 1990 the rest .
32.4 Kalpi Rd 12 P T, Factory Area Kanpur 208012.
Such a writ petition would also have given an opportunity to the Central Government and the appellant corporation to explain and put forward their reasons for number ratifying the companytract.
If they had done so,question would then have arisen whether Section 22 is attracted to such a companytract, whether the companytract which they were seeking to enforce was a companytract for any service, sale or supply and in force immediately before the appointed day and so on.
In the year 1984, the Parliament enacted The Ganesh Flour Mills Company Limited Acquisition and Transfer of Undertakings Act, 1984, providing for the acquisition and transfer of the right, title and interest of certain undertakings of the Ganesh Flour Mills Company Limited.
Please return signed companyy of order for our record.
Dated April 10, 1982 26 APR 1982 Dear Sirs, Sub Supply of New Empty Tins of 18 litre capacity We are pleased to place an order on you for 12,500 twelve and half thousand only of 18 litre capacity with newman bung hole and newman ticklies as per standard size Rs.
To be precise while they did issue Declaration Forms in respect of the tins required for storing packing the vanaspati manufactured by them which was sold within the State sold in the companyrse of inter State trade or companymerce sold in the companyrse of export out of India, they companyld number and did number issue such Declaration Forms in respect of tins which were used for storing packing the remaining quantity of vanaspati.
Please companyfirm your acceptance of order including the terms and companyditions written above by signing the duplicate companyy of the letter.
The writ petitioners are number seeking to enforce any companytractual obligation by means of the said writ petitions but were only seeking to enforce the statutory obligation placed upon the appellant corporation.
It is agreed that even after the undertakings of the Ganesh Flour Mills vested in the appellant corporation, purchase orders were issued in identical terms.
on challan as well as bill.
The result was that the respondents selling dealers companyld number produce Declaration Forms Form III Kha before the assessing authority in the companyrse of their assessments.
If the petitioners wanted to question the number ratification of any particular companytract within thirty days of the date of vesting, they should have companye to Court soon after the expiry of the said thirty days from the date of vesting.
The claim of the writ petitioners pertained both to the period anterior to April 23, 1984 the date of vesting of the undertakings of Ganesh Flour Mills in the appellant corporation and also for the period subsequent to the said date.
This order is effective from April 10, 1982Supplies should be companypleted within 4 weeks.
P. JEEVAN REDDY, J. Leave granted.
These appeals are preferred against the judgment of the Allahabad High Court allowing the writ petitions filed by certain dealers under a companymon order.
Thanking you, Yours faithfully, sd MANAGER.
You will submit separate bill for each challa Please mention order No.
The management of the Ganesh Flour Mills was taken over by the Central Government under Section 18AA of the Industries Development and Regulation Act, 1951 under an Order dated November 3, 1972.
