Hafizur Sardar vs. State Of West Bengal And Ors.
Original PDF →Facts
The petitioner, Hafizur Sardar, sought relief from the High Court. He had been paying GST on sand mining activities despite his quarry permit having expired in 2013. The petitioner intended to apply for renewal of the permit. The State, represented by the respondents, contended that a valid quarry permit is a prerequisite for sand mining, irrespective of GST payments. Criminal cases had been filed against the petitioner, which the State intended to pursue.
Held
The Court held that a valid quarry permit is essential for carrying on the business of sand mining. The petitioner's quarry permit had expired. Therefore, the Court found no merit in the petitioner's application. The reasoning was that the lack of a valid permit renders the sand mining activity illegal, regardless of GST compliance. The ratio decidendi is that statutory permissions, like quarry permits, are fundamental for conducting business and cannot be circumvented by tax compliance alone. The Court dismissed the writ petition.
Key Issues
1. Whether the petitioner can lawfully carry on sand mining activities without a valid quarry permit, even if GST is being paid on such activities? (Question of law). The petitioner argued that he was paying GST for sand mining and intended to renew his permit. The State argued that a valid quarry permit is mandatory for sand mining, and the petitioner's permit had expired. The State also noted that criminal cases were filed against the petitioner.
AI-generated summary — verify with the full judgment below
S/L 6 29.01.2024 Court No.14 WPA 15160 of 2023 Hafizur Sardar Vs.
The State of West Bengal & Ors.
Mr. Imran Siddiqui Mr. Kalyan Kumar Bhattacharjee Ms. Sahina Khatun … for the Petitioner.
Mr. Santanu Kumar Mitra Mr. Amartya Pal … for the State.
Learned counsel appearing on behalf of the petitioner submits that the quarry permit granted to the petitioner had expired in 2013. He would make necessary application for renewal. However, in the meantime, he had been paying GST for any sand mining done.
Learned counsel appearing on behalf of the State submits that without a quarry permit the petitioner cannot carry on with sand mining regardless of whether he pays GST or not. Criminal cases were filed against the petitioner, which have to be taken to their logical conclusion.
It appears that a valid quarry permit is required for carrying on a business of sand mining and the petitioner’s permit had expired quite some time back.
Therefore, I do not find any merit in this application.
Accordingly, WPA 15160 of 2023 is dismissed.
However, there shall be no order as to costs.
Urgent photostat certified copy of this order be supplied to the parties, if applied for, as early as possible. (Jay Sengupta, J.)
Reproduced from the public record of the Calcutta High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.