IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated : 30.01.2008 Coram : THE HONOURABLE MR.JUSTICE K.RAVIRAJA PANDIAN and THE HONOURABLE MRS.JUSTICE CHITRA VENKATARAMAN Writ Appeal Nos.1300, 1354 and 3041 of 2003 and W.A.M.P.Nos.1606, 1705 and 4821 of 2003 W.A.No.1300 of 2003: 1. The State of Tamil Nadu rep.by its Secretary to Government Environment & Forest Department Fort St.George Chennai – 600 009 2. The District Forest Officer Salem Division Salem Appellants v. M/s.Gupta Enterprises rep.by its Partner Mr.Krishna Kishore Gupta Buildings Eastern Street Eluru, A.P. Respondent W.A.No.1354 of 2003: 1. The State of Tamil Nadu rep.by its Secretary to Government Environment & Forest Department Fort St.George Chennai – 600 009 2. The District Forest Officer Sathyamangalam Division Sathyamangalam Appellants v. M/s.Gupta Enterprises rep.by its Partner Mr.Krishna Kishore Gupta Buildings Eastern Street Eluru, A.P. Respondent https://hcservices.ecourts.gov.in/hcservices/ W.A.NO.3041 of 2003: 1. The State of Tamil Nadu rep.by its Secretary to Government Environment & Forest Department Fort St.George Chennai – 600 009 2. The District Forest Officer Sathyamangalam Division Sathyamangalam Appellants v. M/s.Gupta Exports rep.by its Partner Mr.M.M.Gupta Gupta Buildings Eastern Street Eluru, A.P. Respondent Writ Appeals filed under clause 15 of the Letters Patent against the orders dated 25.10.2002 made in W.P.Nos.8860, 8861 and 8360 of 2000 respectively. WP.8860 of 2000 and 8861 of 2000: Petition presented to this Court under Article 226 of Constitution of India, to issue a Writ of Mandamus forbearing the second respondent from forfeiting the amount of the petitioner or in any way re-auctioning the goods of Sandalwood in respect of 15 M.T. and 10 MT. Sandalwood purchased by the petitioner in the auction conducted by the second respondent on 28.10.99 and 29.10.99 and confirmed by the second respondent by order dated 15.11.99, 27.11.99 in ref.No.C.13003/99-S AND Ref.No.L/10803/99 and or holding the petitioner as defaulter on the basis of the unlawful demand of the second respondent for Sales Tax Penal interest and or demurrages and pass orders. WP.8360 OF 2000: Petition presented to this Court under Article 226 of Constitution of India, to issue a Writ of Certiorarified Mandamus calling for the records of the second respondent relating to the order dated 27.11.99 in L/10803/99 and quash the same with respect to the demand for Sales Tax and to direct the respondents to accept the Form H filed by the petitioner after the export is over without insisting for payment of Sales tax and any surcharge thereon in respect of the Sandalwood material sold to the petitioner in the auction conducted by the second respondent in respect of 10 MTS of Sandalwood as confirmed by the second respondent's order dated 27.11.99 in L/10803/99 and pass such further orders. https://hcservices.ecourts.gov.in/hcservices/ For Appellants : Mr.V.S.Sethuraman,Spl.G.P. (Forest) For Respondent : Mr.K.S.Natarajan for M/s.Anand Das Gupta JUDGMENT (Judgment of the Court was delivered by K.RAVIRAJA PANDIAN, J.) The orders dated 25.10.2002 made in W.P.Nos.8860, 8861 and 8360 of 2000 respectively have been put in issue in these appeals. 2. Learned counsel appearing on either side submits that the issue involved in these writ appeals is covered by order dated 25.10.2007 made by this Court in W.A.Nos.405, 412 to 414 of 2003 and 3513 of 2004. 3. Further, it is the admitted fact that in all these appeals, the highest bidder after taking delivery of the goods pursuant to the order of the learned single judge has furnished form H, Form H has been accepted by the Department and the bank guarantee furnished for the differential tax has also been returned by the appellants to the respondent. 4. Therefore, when that being the position, as the issue is covered and the entire process directed to be carried out by the learned single Judge has already been carried out and ended in favour of the respondents herein, there is nothing remains to be adjudicated. Hence, recording the admitted facts, the writ appeals are dismissed. However, there is no order as to costs. Sd/- Asst. Registrar. /true copy/ Sub Asst. Registrar. usk https://hcservices.ecourts.gov.in/hcservices/ To 1. The Secretary to Government State of Tamil nadu, Environment & Forest Department Fort St.George, State of Tamil Nadu, Chennai – 600 009 2. The District Forest Officer Salem Division Salem 3. The District Forest Officer Sathyamangalam Division Sathyamangalam + 3 CCs to M/s.Anand Das Gupta, Sagar Advocate SR NO4207 to 4209 + 1 CC to the Government Pleader SR NO 4239 WA.Nos.1300, 1354 and 3041 of 2003 vc[co] gp/11.2. https://hcservices.ecourts.gov.in/hcservices/