IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 3919 OF 2012 VARDHMAN MOTORS Appellant(s) VERSUS STATE OF U.P.& ORS. Respondent(s) WITH C.A. No. 3956/2012 C.A. No. 3920/2012 C.A. No. 3928/2012 C.A. Nos. 3957-3959/2012 C.A. No. 3955/2012 C.A. Nos. 3926-3927/2012 C.A. No. 3932/2012 C.A. Nos. 3930-3931/2012 C.A. No. 3929/2012 C.A. Nos. 3921-3925/2012 C.A. Nos. 3933-3941/2012 C.A. No. 3942/2012 C.A. No. 3954/2012 C.A. Nos. 3943-3944/2012 C.A. No. 3947/2012 C.A. No. 3948/2012 C.A. No. 3946/2012 C.A. No. 3953/2012 C.A. No. 3949/2012 C.A. Nos. 3950-3952/2012 O R D E R These appeals are covered by the Order of this Court dated March 21, 2017, passed in ' State of U.P. & Ors. v. M/s. Indian Oil Corporation Ltd. Etc.' ( Civil Appeal No. 997-998 of 2004). In these circumstances, these appeals are disposed of giving one month's time to the appellants to approach the High Court. ..........................., J. [ A.K. SIKRI ] ..........................., J. New Delhi; [ ASHOK BHUSHAN ] December 13, 2017.
ITEM NO.105 COURT NO.6 SECTION III-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Civil Appeal No. 3919/2012 VARDHMAN MOTORS Appellant(s) VERSUS STATE OF U.P.& ORS. Respondent(s) WITH C.A. No. 3956/2012 (III-A) C.A. No. 3920/2012 (III-A) C.A. No. 3928/2012 (III-A) C.A. Nos. 3957-3959/2012 (III-A) C.A. No. 3955/2012 (III-A) C.A. Nos. 3926-3927/2012 (III-A) C.A. No. 3932/2012 (III-A) C.A. Nos. 3930-3931/2012 (III-A) C.A. No. 3929/2012 (III-A) C.A. Nos. 3921-3925/2012 (III-A) C.A. Nos. 3933-3941/2012 (III-A) C.A. No. 3942/2012 (III-A) C.A. No. 3954/2012 (III-A) C.A. Nos. 3943-3944/2012 (III-A) C.A. No. 3947/2012 (III-A) C.A. No. 3948/2012 (III-A) C.A. No. 3946/2012 (III-A) C.A. No. 3953/2012 (III-A) C.A. No. 3949/2012 (III-A) C.A. Nos. 3950-3952/2012 (III-A) Date : 13-12-2017 These matters were called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE ASHOK BHUSHAN For parties Mr. Sanjay Kr. Tyagi, Adv. Mr. Aviral Saxena, Adv. Mr. Garvesh Kabra, AOR Ms. Pooja Kabra, Adv. Ms. Nikita Kabra, Adv. Mr. Rakesh Garg, Adv. Mr. A. G. Garg, Adv. Ms. Shweta Garg, AOR Mr. Amit Anand Tiwari, AOR Ms. Vishakha, Adv. .2.
C. A. No. 3919/2012 etc. Mr. Shashwat Singh, Adv. Mr. D. K. Gandhi, Adv. Mr. Rajiv Tyagi, AOR Mr. Divakar Kumar, Adv. Mr. Adarsh Upadhyay, AOR Mr. Ejaz Maqbool, AOR Mr. Dinesh Kumar Garg, AOR Mr. Punit Dutt Tyagi, AOR Mr. Pawanshree Agrawal, AOR Mr. Vivek Gupta, AOR Ms. N. Annapoorani, AOR Mr. Vipin Kumar Jai, AOR Mr. Ravi Prakash Mehrotra, AOR Mr. Gunnam Venkateswara Rao, AOR UPON hearing the counsel the Court made the following O R D E R The appeals are disposed of in terms of the signed order. (NIDHI AHUJA) (MALA KUMARI SHARMA) COURT MASTER COURT MASTER [Signed order is placed on the file.] .3.
ITEM NO.8 COURT NO.14 SECTION IIIA S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS I.A. 3/2014 in Civil Appeal No(s). 3942/2012 M/S H.T. BURDA MEDIA LTD. Appellant(s) VERSUS STATE OF UP & ORS. Respondent(s) (for amendment of cause title) Date : 06/05/2015 This application was called on for hearing today. CORAM : HON'BLE MR. JUSTICE V. GOPALA GOWDA [IN CHAMBER] For Appellant(s) Mr. Amit Anand Tiwari,Adv. Mr. abhinav Raghuvanshi, Adv. For Respondent(s) Mr. Vikas Bansal, Adv. Mr. Mukesh Verma, Adv. Mr. R.P. Mehrotra, Adv. Mr. Gunnam Venkateswara Rao,Adv. UPON hearing the counsel the Court made the following O R D E R Learned counsel for the respondents submits that the respondents have no objection if the application of name of change of name of the appellant company as well as the address of registered office of the appellant company is allowed. Amended cause title be filed within a week. (VINOD KR.JHA) (MALA KUMARI SHARMA) COURT MASTER COURT MASTER
¾ ITEM NO.8 COURT NO.14 SECTION IIIA S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS I.A. 3/2014 in Civil Appeal No(s). 3942/2012 M/S H.T. BURDA MEDIA LTD. Appellant(s) VERSUS STATE OF UP & ORS. Respondent(s) (for amendment of cause title) Date : 06/05/2015 This application was called on for hearing today. CORAM : HON'BLE MR. JUSTICE V. GOPALA GOWDA [IN CHAMBER] For Appellant(s) Mr. Amit Anand Tiwari,Adv. Mr. abhinav Raghuvanshi, Adv. For Respondent(s) Mr. Vikas Bansal, Adv. Mr. Mukesh Verma, Adv. Mr. R.P. Mehrotra, Adv. Mr. Gunnam Venkateswara Rao,Adv. UPON hearing the counsel the Court made the following O R D E R Learned counsel for the respondents submits that the respondents have no objection if the application of name of change of name of the appellant company as well as the address of registered office of the appellant company is allowed. Amended cause title be filed within a week.Signature Not VerifiedDigitally signed byVinod KumarDate: 2015.05.0817:34:31 ISTReason: (VINOD KR.JHA) (MALA KUMARI SHARMA) COURT MASTER COURT MASTER
BITEM NO.62 REGISTRAR COURT.2 SECTION IIIA S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS CIVIL APPEAL NO(s). 3929 OF 2012 BEFORE THE REGISTRAR SUNIL THOMASM/S SUBROS LIMITED Appellant (s) VERSUSSTATE OF U.P.& ORS. Respondent(s)Date: 07/08/2012 This Appeal was called on for hearing today.For Appellant(s) Mr. Tanmaya Agarwal,Adv. Mr.Shwetank Sailakwal,Adv. Mr. Vipin Kumar Jai,Adv.For Respondent(s) Mr. Gunnam Venkateswara Rao,Adv. UPON hearing counsel the Court made the following O R D E R Ld. counsel for the appellant granted three weeks time for furnishing the spare copy of the pleadings for being sent to the Hon'ble High Court.| | |(SUNIL THOMAS) ||s | |Registrar |
nITEM NO.82 REGISTRAR COURT.2 SECTION IIIA S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS CIVIL APPEAL NO(s). 3933-3941 OF 2012 BEFORE THE REGISTRAR SUNIL THOMASM/S AGARWAL OIL CO.ETC.ETC. Appellant (s) VERSUSSTATE OF U.P.& ORS. Respondent(s)Date: 19/07/2012 These Appeals were called on for hearing today.For Appellant(s) Mr. Vipin Kumar Jai,Adv.For Respondent(s) Mr. Gunnam Venkateswara Rao,Adv. Mr. Vinay Garg,Adv. Ms. Jyoti Sharma,Adv. UPON hearing counsel the Court made the following O R D E RLd. counsel for the appellants granted two weeks time as a last chance forfurnishing the spare copy of the pleadings for being sent to the Hon'bleHigh Court.| | |(SUNIL THOMAS) ||s | |Registrar |
DITEM NO.125 REGISTRAR COURT.2 SECTION IIIA S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS CIVIL APPEAL NO(s). 3950-3952 OF 2012 BEFORE THE REGISTRAR SUNIL THOMASVARUN GRAMUDYOG VIKAS SANSTHAN ETC. ETC Appellant (s) VERSUSSTATE OF U.P. & ORS. ETC. ETC. Respondent(s)Date: 17/07/2012 These Appeals were called on for hearing today.For Appellant(s) Mr. Garvesh Kabra,Adv.For Respondent(s) UPON hearing counsel the Court made the following O R D E RLd. counsel for the appellants seeks two weeks time for furnishing thespare copy of the pleadings for being sent to the Hon'ble High Court.Granted.| | |(SUNIL THOMAS) ||s | |Registrar |
,ITEM NO.117 REGISTRAR COURT.2 SECTION IIIA S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS CIVIL APPEAL NO(s). 3926-3927 OF 2012 BEFORE THE REGISTRAR SUNIL THOMASM/S BANSAL MOTOR ETC. Appellant (s) VERSUSSTATE OF U.P.& ANR Respondent(s)Date: 05/07/2012 These Appeals were called on for hearing today.For Appellant(s) Mr Pavanshree Agrawal,Adv.For Respondent(s) Mr. Gunnam Venkateswara Rao,Adv. Mr. Amit Kumar Singh,Adv. Mr. Vinay Kumar Garg,Adv. UPON hearing counsel the Court made the following O R D E R Ld. counsel for the appellants seeks a week's time for furnishing spare copy of the pleadings. Granted as last chance. (SUNIL THOMAS)s Registrar
îL 1ITEM NO.21+64 COURT NO.8 SECTION III S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGSPetition(s) for Special Leave to Appeal (Civil)....../2012 CC 6742/2012(From the judgement and order dated 23/12/2011 in WPT No.152/2009,of The HIGH COURT OF JUDICATURE AT ALLAHABAD)VARDHAMAN MOTORS Petitioner(s) VERSUSSTATE OF UP AND ORS Respondent(s)(With appln(s) for c/delay in filing SLP and office report)WITH SLP(C) NO. 10388 of 2012(With appln(s) for exemption from filing O.T., permission to placeaddl documents on recored, prayer for interim relief and officereport)SLP(C) NO. 10401-10405 of 2012(With appln(s) for exemption from filing c/c of the impugnedjudgment, exemption from filing O.T., prayer for interim relief andoffice report)SLP(C) NO. 10422-10423 of 2012(With prayer for interim relief and office report)SLP(C) NO. 10733 of 2012(With prayer for interim relief and office report)SLP(C) NO. 10850 of 2012(With appln(s) for exemption from filing c/c of the impugnedjudgment, exemption from filing O.T., prayer for interim relief andoffice report)SLP(C) NO. 11612-11613 of 2012(With appln(s) for exemption from filing c/c of the impugnedjudgment, prayer for interim relief and office report)SLP(C) NO. 12091 of 2012(With appln(s) for exemption from filing c/c of the impugnedjudgment, prayer for interim relief and office report)SLP(C) NO. 12590-12598 of 2012(With appln(s) for exemption from filing c/c of the impugnedjudgment, exemption from filing O.T., prayer for interim relief andoffice report)SLP(C) NO. 12791 of 2012(With appln(s) for exemption from filing c/c of the impugnedjudgment, exemption from filing O.T., prayer for interim relief andoffice report) 2SLP(C) NO. 12794-12795 of 2012(With prayer for interim relief and office report)S.L.P.(C)...CC NO. 6790 of 2012(With appln(s) for c/delay in filing SLP and office report)S.L.P.(C)...CC NO. 6931 of 2012(With appln(s) for c/delay in filing SLP and office report)S.L.P.(C)...CC NO. 7366 of 2012(With appln(s) for c/delay in filing SLP and office report)S.L.P.(C)...CC NO. 7370 of 2012(With appln(s) for c/delay in filing SLP and office report)S.L.P.(C)...CC NO. 7379-7381 of 2012(With appln(s) for c/delay in filing SLP and office report)S.L.P.(C)...CC NO. 7411 of 2012(With appln(s) for c/delay in filing SLP and office report)S.L.P.(C) NO. 13304 of 2012
(With appln(s) for exemption from filing O.T. and prayer for interimrelief and office report)S.L.P.(C) NO. 13337 of 2012(With office report)SLP(C) NO. 8743 of 2012(With appln(s) for exemption from filing c/c of the impugnedjudgment, prayer for interim relief and office report)SLP(C) NO. 9699-9701 of 2012(With appln(s) for exemption from filing c/c of the impugnedjudgment, prayer for interim relief and office report)Date: 23/04/2012 These Petitions were called on for hearing today.CORAM : HON'BLE MR. JUSTICE H.L. DATTU HON'BLE MR. JUSTICE CHANDRAMAULI KR. PRASADFor Petitioner(s) Mr. Vivek Gupta,Adv. Mr. Saket Agarwal, Adv. Mr. Vipin Kr. Sharma, Adv.SLP(C) 9699/12 Mr. Dinesh Kumar Garg, Adv. Ms. Meha Aggarwal, Adv. Mr. Abhishek Garg, Adv. Mr. Sanjeev Tayal, Adv.SLP(C) 10388/2012 Ms. Garima Kapoor, Adv. Mr. Ejaz Maqbool, Adv. Ms. Sakshi Banga, Adv.SLP(C) 10733/12 Mr. H.A. Ahmadi, Adv. Ms. Vaishnavi, Adv. Ms. Meenakshi Arora, Adv. 3SLP(C) 11612-13/12 Mr. Avijit Bhushan, Adv. Ms. Laxmibai Leitanthem, Adv. Ms. N.Annapoorani, Adv.SLP(C)12794-95/12 Mr. Rajiv Tyagi, Adv. Mr. Kiran Singh, Adv. Ms. Sakshi Manchanda, Adv.SLP(C) 10850/12, Mr. Dhruv Agarwal, Sr. Adv.10401-05/12, Mr. Manoj Saxena, Adv.12590-98/12 Mr. Shwetan K. Sailakwal, Adv. Mr. Nikhil Agarwal, Adv. For Mr. Vipin Kumar Jai, Adv.SLP(C) 12791/12 Mr. Amit Kumar, Adv. Mr. Amit Anand Tiwari, Adv. Mr. Vivek Gupta, Adv. Mr. Garvesh Kabra, Adv. Ms. Pooja Kabra, Adv. Mrs. N. Kabra, Adv. Mr. Abhishek Jaju, Adv.SLP(C) 8743/12 Mr. Kavin Gulati, Adv. Mr. Adarsh Upadhyay, Adv. Ms. Rasmi Singh, Adv. Mr Pavanshree Agrawal, Adv. Mr. Puneet Dutt Tyagi, Adv.SLP(C) 13304/12 Mr. Rakesh Garg, Adv. Mr. A.G. Garg, Adv.
Mr. Pamarty Venkataramana, Adv. Ms. Shweta Garg, Adv.For Respondent(s) Mr. Aarohi Bhalla, Adv. Mr. Gunnam Venkateswara Rao, Adv. Mr. Aviral Shukla, Adv. UPON hearing counsel the Court made the following O R D E R Application for exemption from filing O.T. is allowed. Delay condoned. Notice to the respondents. Learned counsel appears and accepts notice on behalf of 4all the respondents in all the matters. Leave granted. In these Civil Appeals, the appellants and others arequestioning the correctness or otherwise of the common judgmentand order passed by the High Court of Judicature of Allahabad inWrit Petition (Tax) No. 152 of 2009 dated 23.12.2011. In the Writ Petitions filed, the appellants and others hadquestioned the constitutional validity of the U.P. Tax on Entryof Goods Into Local Areas Act, 2007 (`U.P.Act, 2007' for short). We have heard learned counsel for the parties on theprayer made for grant of interim relief and also perused therecords. We are not inclined to grant the blanket stay order asprayed for by the appellants. Accordingly, we pass the followingorder: The operation of the impugned judgment and order is stayedsubject to the appellants in each case depositing 50% of theaccrued tax liability/arrears under the U.P.Act, 2007 and furnishbank guarantee for the balance amount within four weeks fromtoday. It goes without saying, that the aforesaid deposit shallbe made after adjusting the amount(s) paid or deposited duringthe pendency of the Writ Petitions before the High Court. Theappellants are directed to keep the bank guarantee(s) aliveduring the pendency of these appeals. The amount(s) sodeposited/paid and the bank guarantee(s) furnished is subject tothe result of these appeals. The appellants shall also deposit 50% of the taxliability/arrears, including interest and penalty, and furnishbank guarantee for the balance amount as and when demand noticesare issued under the U.P.Act, 2007 for the past period. 5 In default, the interim order(s) granted by this Courtshall automatically stands vacated. In case the State of Uttar Pradesh loses the matters atthe time of final hearing, it shall refund to the appellants theamount deposited with interest at the rate which may be fixed bythis Court. It is also made clear that in case the appellants losesthe matter, the Department is at liberty to encash the bank
guarantee(s) offered by the appellants and also issue demandnotice(s) demanding interest, and penalty on the amountoutstanding as arrears of tax. The appellants shall continue to pay the tax at theprevailing rate(s) for the future period as applicable to eachone of the assessees. In view of the interim order passed by us, we expect thatthe Department shall not resort to coercive steps to recover theamounts due to the Department. The interim order(s) passed by us will apply to only thosecases where the appellants have filed the affidavits before thisCourt pursuant to the orders passed by us on 05.01.2012. If for any reason, the appellants in these appeals want toseek statutory remedies provided under the Act against theassessment orders, best judgment assessment orders, provisionalassessment orders, appeals or revisions before appropriateforum, they are at liberty to do so and if such appeals orrevisions are filed, we direct the statutory authorities toconsider the same in accordance with law. We also reserve liberty to the respondent-State of U.P. toverify the veracity of the statement made by the appellants inthe affidavits filed insofar as the tax burden being passed onthe consumers directly or indirectly. 6 Liberty is granted to the respondents to fileappropriate application before this Court for modification of theinterim orders granted, if for any reason, the appellants inthese cases have passed on the tax burden on the consumers. (NAVEEN KUMAR) (SHARDA KAPOOR) COURT MASTER COURT MASTER