LAKHICHAND RAM KUMAR vs COMMEISSIONER OF COMMERCIAL TAX — C.A. No. 9745 - 9746/2010

Case Summary: Lakhichand Ram Kumar v. Commissioner of Commercial Tax, U.P. Outcome: The Supreme Court dismissed both civil appeals on 13 November 2024, upholding the High Court's decision. The Court found no substantial question of law requiring intervention and ruled that amounts deposited by the appellant while importing coal without Form 31 under the U.P. Trade Tax Act, 1948 must be treated as a composition fee, not security, in accordance with the 26 September 2002 circular. Key Finding: The circular explicitly states that payments made under its provisions must be accepted as penal composition amounts rather than security deposits. The Court noted this circular's validity had been previously upheld in an Allahabad High Court writ petition. This case analysis is maintained by casestatus.in based on publicly available court records.