Case Law Details
Nuvuco Vistas Corporation Limited Vs State of Chhattisgarh (Chhattisgarh High Court)
The issue under consideration is that Revision and enhancement of the rate of ‘development cess’ and ‘environment cess’
The Petitioner herein accordingly is directed to continue depositing the Cess amount as per revised rate under protest as they have been doing in the past. The said deposit would be subject to the outcome of the Civil Appeals by the Hon’ble Supreme Court. In the event, if the Writ Petitions/Civil Appeals are decided in favour of the Petitioner/Company, the said amount shall be adjusted with the other heads payable to the State Government or as may be directed by the Hon’ble Supreme Court while deciding the Civil Appeal.”
Court finds that the course pursued by the learned Single Judge, in conformity with the view already taken by a co-ordinate Bench of this Court, with reference to pendency of the matter before the Larger Bench of the Apex Court, cannot be termed as wrong or unsustainable in any respect. It is for the Appellant to continue to deposit the cess amount as per the revised rates under protest, if it be so and this would be subject to the outcome of the Civil Appeals pending before the Apex Court. As made clear by the learned Single Judge, if the issue comes to be answered by the Apex Court in favour of the Appellant, the amount so deposited would stand refunded or adjusted under other heads payable to the State Government or could be dealt with as to be ordered by the Hon’ble Apex Court, while deciding the Civil Appeals. There is no tenable ground to interdict the verdict passed by the learned Single Judge.
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
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