H§$H 3§URT §F €HHATT!$€‘E%RF€ i3? SIL§S§i§R EW€S£G€5€ gE‘NCH §€GN’3LE SHR! Hi. DEWU, Sé. 8g HGN’BLE sHRi VK. SHRIVA$TAVR 5i ’ ” ‘‘" } C$ntury extiie$ and indusirie$ Ltd; a Limited Company, registered a5 such under éhe Companies c’é, having its registered office ai Ceniury aha/ea, Dr. Amie Beeam Roaei, Werii. Bambay, arid Uni? by and nder th name of “Maihar Cemeni", Tehsii : Maihar Disirici: Sam ie "i. state cf Macihya eraaiesh Through : Secretary, Law, Veiiebh Bhavari, Bhopei South Eastern Cca Fieis Ltd; Sepet Read. Biiaspur (MP) e Shri Bhaskar Payasi, coansei fer ihe petitioner. NK i‘ Shri . Agrawa Dy. AG. for the $tate/reepondent N91. - Shri RS. Kashy. co‘urisei iorreseeridem N62. ORAL $REER WM massed gn eem Agrii. 2mm E‘he feiiewing arai arder (if the Ceurf wee paseed by 54%.. Ewe‘éiii, CJ. The pefiharier iS a iimiteti eemiiaiiy regisiered tmrier éhe Companies Act. {2) in ihis peiiiien fiieé unéer Anicies 226K227 cf ihe Cunsiitution af innia. ihe peti‘a'ianer has saught fur a writ in ine nature ef certicrari to quash ine demann’ notices iasueti by me reepannents dated 1&03-1 992, 23-654 $92, 19-0$;’i9‘2, 273649§24and M-‘iO-i9§’i and $$R§§J§: v’iEt §€i§§§m? WG. 3€€ 6i W93 ?Eiif G? a T A u e e ’EE3iJ geeeewgem i d Present fw‘the? far a direciian ta ihe rewondents to fefurld a sum 6f R531 358.72 paise wiih interest @ 13% per anmm. (3} Learned oetrnsei appearing for the petitioner would submit that ' ihé éemané faised by the respenderri$ as one wiihoa‘t authoréfy af iaw and centrary ta the %aw deéiared by thé Apex Ceuri in the case af B mi Mmmg vffacer aiié at§1ésS w Tata mm & $teei $6. am! ami’ihei i‘epm‘kad in AaR 2%“? $€ 31 3ii. (5i) h wr apiman, ihe petmcn fileci w the petiiiener is whoHy rji'emature. Befoi'e appraaching {his Cour, the paitiafief eughi m have fiieci abieciians €o thé demand netices issueci by ihe responeents meaning me mid éen‘and nouces as :how uause noticee and n Should nave crougm ‘0 the rzcuee 0f the reepondente the .aw deciared by the Apex Court and atso shouid have maée a request te withdraw the demand neticee. That hae net been dene nythe petitioner. (5) r3 r ‘ as the refund part is cancemed. in eur epinion, the petitioner eught to have fiiee appropriate representation before the reeeondents tor refund of the cess eetiectee by them. try piecing reiiance en the obeervatione matte by the Apex Court anti if fer any reaeon that repreeentatton rs not oonsidered by the respondent: then onty a Lame er action would ariee to approach this Court onder Artrcie 226 of the Conetitution of tndia. (5) tn that View ot the matter, we deoiine to entertain thie writ petition. Aocorttingiy, the writ petition is rejected. However, liberty is reeerved to the petitioner to treat the nemand notices issued by the reepondente as Show oause noticee and to tile objectione, tf any, to these demand notieee, within a month’s time from today. it and when such objections are fiied, the reepondente woutd coneider the san'ie in g m View the absewations made by {he Apex Court in ihg case 6f i‘igm’ci Mimng @f‘a‘icer {Supra}. Sa €he secarid prayer £3 concerned, tha petiticner i3 at €iberty t0 fife apiiropriate repfesentation fer refund af fhe cess caiiected by fhe éaw. Ora‘ei'ed actordingfy‘ Sdl- ‘ m. Sd/- Chief Jusiige ~ J 7/ f E ‘ vijay Kumar Judge Shrivastaya