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A1.20 A writ petition was filed in the Lucknow Bench of the Allahabad High Court by JAL against the State of Uttar Pradesh, challenging the issue of Notification dated June 22, 2004 regarding the appointment of a Commission of Enquiry to ascertain the facts of construction of Taj Expressway and to examine the adequacy of action taken in this project. A stay was granted by the Court against the implementation of the aforesaid Notification. The petition is pending. Similarly, there are certain public interest litigations pending in the Allahabad High Court, inter alia, seeking enquiry in respect of the said project. JAL has not so far received any communication from the Government of Uttar Pradesh for suspension or stoppage of work on the said project.
A2. Cement Division - Rewa Plant Cases filed by JAL Sales Tax A2.1 A writ petition has been filed by JAL before the Jabalpur High Court challenging the levy of charge under the Nikay Kar Act, which Act was in force for the period May 1, 1997 to May 20, 1997. The said petition is pending. If JAL fails in the said petition, it will have to pay an amount of Rs. 0.59 million.
A2.2 2 Reference Applications have been filed by JAL in the Madhya Pradesh Commercial Taxes Tribunal, Bhopal for referring to the Jabalpur High Court two different cases against the two independent orders. One application pertains to rejection of the refund application for Entry Tax, and the second appeal pertains to rejection of tax exemption on excess production of cement. If JAL fails in these Applications, it will have to pay an aggregate amount of Rs. 0.68 million approximately. However, in the second case, JAL has already paid Rs. 0.189 million at the time of filing the appeal before the Tribunal.
A2.3 A total of three appeals have been filed by JAL before the Deputy Commissioner, Appeals, Satna, out of which one challenges the Entry Tax Assessment Order for the year 2000-01 and two relates to submission of Concessional Declaration Forms for the period 1998-1999 and 1999-2000 under the Central Sales Tax Act. The aggregate amount involved in these 3 appeals is Rs. 2.73 million.
Excise Duty and Service Tax
A2.4 There are 3 appeals pending before the Commissioner (Appeal) Central Excise, Bhopal against the orders of the Adjudicating Authority (i) one challenging the denial of MODVAT credit availed by JAL on short receipt of furnace oil and light diesel oil; (ii) the second challenging the demand of excise duty on fabrication of capital goods; and (iii) the third challenging the demand of excise duty on sale of mixed / sludge oil. The aggregate amount involved in these cases Rs. 1.39 million, out of which an amount of Rs. 0.04 million has been deposited through CENVAT Account.
A2.5 A writ petition being WP Civil No. 551 of 2000 has been filed in the Supreme Court by Jaypee Rewa Cement Limited against, inter alia, Union of India (through the Secretary, Ministry of Finance), Central Board of Excise and Customs, and others challenging the legality and constitutional validity of section 116 and 117 of Finance Act, 2000 and Section 158 of the Finance Act, 2003, whereby the Central Government has sought to revalidate the service tax on transport services and Clearing and Forwarding services with retrospective effect, and thus, attempting to nullify the effect of direction issued by Supreme Court for refund of tax within a period of 12 weeks after quashing the provision relating to imposition of service tax on transport services in a separate bunch of writ petitions vide the Supreme Court’s judgement dated July 27, 1999. A stay application has been filed praying for the stay of operation of impugned provisions contained in section 116 and 117 of the Finance Act, 2000 and Section 158 of the Finance Act, 2003, and restrain the Respondents from enforcing any recovery under these provisions. The said writ petition and the stay application are pending.
Cases concerning payment of Electricity Duty
A2.6 There is 1 petition pending in the Jabalpur High Court filed by JAL against the order of Chief Electrical Inspector, Bhopal allowing only part exemption as against the full period of 5 years and thereby fixing a liability of Rs.
184.40 million whereby the amount of electricity duty due has been assessed to be Rs. 110.6 million; with further interest at the rate of 24% per annum upto August 30, 2004 at Rs. 73.80 million. The amount of Rs. 6.10 million has been paid towards this liability with the remaining balance affixed at Rs. 178.30 million. The case is pending.
Recovery of Money Claims A2.7 There are 11 civil cases filed by JAL in several courts against its various debtors for recovery of money in the aggregate sum of Rs. 12.03 million. All these cases are pending.
Criminal Cases A2.8 There are 9 criminal complaints under Section 138 of the Negotiable Instruments Act, 1881 in respect of dishonoured cheques in the aggregate sum of Rs. 11.68 million. All these cases are pending.
Land Dispute Claims A2.9 These is 1 appeal filed by JAL pending before the Jabalpur High Court challenging the order passed against it in a contempt case for disobeying the temporary injunction granted against JAL. The dispute involved is in respect of land admeasuring 8.25 acres situated at Atrauli Village. The amount involved is Rs. 1.24 million, together with further interest. The appeal is pending.
A2.10 There are 3 appeals filed by JAL before the IInd Additional District Judge at Rewa challenging the judgement passed in 3 separate suits declaring sale deeds in respect of certain lands as null and void. The aggregate amount involved in these appeals is Rs. 0.57 million, together with further interest. The Court has stayed the operation of the impugned orders in all three appeals.
A2.11 There is 1 appeal filed by JAL in the Jabalpur High Court challenging the judgement declaring four separate sale deeds as being null and void. The total liability involved in the case is Rs. 3.13 million. The Court has stayed the operation of the impugned order.
Royalty Claims A2.12 3 writ petitions have been filed by JAL against the State of Madhya Pradesh and the Collector, Rewa in the Jabalpur High Court challenging the computation of royalty done by the State Government on the basis of 1.60 tonnes Limestone per ton of cement. The amount involved is Rs. 58.36 million, together with further interest. The Court has stayed the operation of the impugned order.
A2.13 6 writ petitions have been filed by JAL against the State of Madhya Pradesh, the Board of Revenue, Collector of Stamps cum Registrar and the Sub Registrar respectively in the Jabalpur High Court challenging the levy of stamp duty on transfer of mining lease from JAL to Jaypee Rewa Cement Limited and also for a change in name from Bela Cement Limited to Jaypee Rewa Cement Limited in the mining leases. The amount involved is Rs. 48.00 million together with further interest.
Cases filed against JAL
Land Dispute Claims
A2.14 A suit has been filed against JAL in the III Civil Judge II, Rewa claiming title and possession over disputed government land bearing Khasra No. 117, 120, 121 of Village Sonara, and praying for a temporary and permanent injunction restraining JAL from using the said land. JAL has obtained temporary injunction, and the suit is pending at the stage of recording of evidence.
A2.15 A suit has been filed against JAL in the I Civil Judge I, Rewa for a mandatory injunction restraining JAL from laying 132KVA HT line through the land bearing Khasra No. 466 of Kachoor Village. This suit is pending for arguments.
A2.16 There are 18 cases filed in various lower Courts at Rewa against JAL in respect of disputes regarding title and possession of land, praying for a declaration that the mutation orders as null and void, and seeking injunction restraining JAL from undertaking any construction activity on the land. The aggregate amount involved in these cases is Rs. 10.85 million together with further interest.
A2.17 There are 2 appeals pending before the Jabalpur High Court. The first challenges the Award passed by the Land Acquisition Officer and upheld by IIIrd Additional District Judge, Rewa and the other relating to cancellation of the sale deed and for order of mutation of Khasra no. 607-610 totally admeasuring 5.61 acres. The aggregate amount involved in the appeals is Rs. 1.05 million, together with further interest.
A2.18 A case is filed before the Sub-Registrar, Jabalpur for directing JAL to vacate the concerned guest house, as the same is located in a residential colony, and hence not meant for commercial use. The case is pending.
Miscellaneous Claims A2.19 There are 5 cases, out of which 4 are for recovery of money, and one is a public interest litigation, filed in various courts. The aggregate amount involved is approximately Rs. 9.64 million.
A2.20 There is 1 case pending before the Ist Additional District Judge at Satna wherein the claimant met with an accident as a result of a collision with a loader belonging to JAL. The amount involved is Rs. 0.17 million together with interest.
Labour Cases A2.21 There are 31 cases pending before the Labour Court, Rewa, involving disputes such as illegal termination, compensation for permanent partial disablement, death while on duty, occupational disease, and accident of employee while on site. These cases are pending at different stages.
A2.22 There are 3 cases pending before the Industrial Court Bench at Rewa, all of which are filed by contract labour challenging the alleged illegal termination of service by JAL and seek reinstatement with back wages.
A2.23 There are 2 cases pending before the Jabalpur High Court, one relating to alleged illegal termination of service, and the second relating to recovery of compensation of Rs. 0.19 million for fatal accident on site.
A2.24 There is 1 case pending before the Allahabad Labour Court filed by contract labour challenging the alleged illegal termination by JAL and seeking reinstatement with back wages.
A2.25 There are 2 cases pending before the Labour Court, Satna involving disputes under the Workmen Compensation Act aggregating to an amount of Rs. 0.68 million.
Criminal Cases A2.26 There are 2 cases pending before the Additional Chief Judicial Magistrate at Rewa relating to the death of an employee while on duty, and quarrel over digging of limestone of the complainant’s land respectively.
A2.27 There is 1 case pending before the Chief Judicial Magistrate at Satna, Madhya Pradesh in respect of an accident involving a JAL vehicle, which resulted in the death of an individual.
A2.28 There is 1 case pending before Chief Judicial Magistrate, Rewa Court, relating to a quarrel in the village of Khamariya between a JAL employee and a resident of the village.
A2.29 There are 2 cases pending against JAL filed by the State of Madhya Pradesh before the Second Civil Judge at Tyonthar in respect of the dispute where the vehicles of JAL were allegedly found to be carrying goods/material, which were more than the permissible limit.
Consumer Cases A2.30 An appeal has been filed against JAL, in the State Commission, Lucknow, challenging the order passed by the District Consumer Forum, Sultanpur rejecting the claim of damages for Rs. 0.02 million The ground on which the damages was claimed was that the roof of the claimant’s house collapsed after 18 days of construction allegedly due to inferior quality of cement manufactured by JAL. The appeal is pending.
A2.31 There are 3 cases pending before various District Consumer Forums relating to the supply of alleged inferior quality cement and aggregating to an amount of Rs. 0.52 million.
Recovery of money claims A2.32 There are 7 civil cases filed against JAL in several courts for recovery of money in the aggregate sum of Rs.
Writ Petitions A2.33 A criminal revision petition was filed by the petitioner in the High Court, Allahabad against the order passed by the Additional Chief Judicial Magistrate, Aligarh in a criminal complaint filed by JAL under Section 138 of the Negotiable Instruments Act in respect of dishonour of cheque in the sum of Rs. 0.40 million drawn in favour of JAL.
The lower court issued summons against the petitioner, and hence the revision petition is filed. The matter has been stayed by the Allahabad High Court, and JAL has filed its objections. The case is pending.
Tax Cases Excise duty and service tax A2.34 There are 22 show cause notices pending before the Assistant Commissioner, Central Excise, Satna, inter alia, involving disputes such as (i) short payments in excise duty; (ii) service tax due to failure to abide by Central Excise Rules and CENVAT Credit Rules; (iii) disputed claims as to duty on sale of waste and scrap; and (iv) disputed claims on modified value added tax on capital goods and on inputs. The total claim pending against JAL to Rs. 12.30 million together with further interest claimed against JAL.
A2.35 A Show Cause Notice dated December 12, 2002 has been issued by the Excise Department for non-payment of service tax of Rs. 6.54 million on transport charges paid by JAL at various regional Marketing Offices (RMOs) at Rewa. An additional demand of Rs. 5.61 million has also been issued by the Additional Commissioner, Bhopal in respect of RMO, Rewa.
A2.36 There are 3 appeals filed by the Excise Department before the CEGAT, inter alia, challenging the order of the Commissioner of Central Excise (Appeals) (i) in the first, allowing eligibility of capital goods for MODVAT credit in favour of JAL; (ii) the second, allowing eligibility of castables for MODVAT in favour off JAL; and (iii) the third, denying JAL MODVAT credit on HDPE bags. The aggregate amount involved is Rs. 5.74 million, together with further interest.
A2.37 There are 2 show cause notices issued by Excise Department alleging that JAL has not reimbursed CENVAT credit on (i) the closing stock of light diesel oil; and (ii) welding electrodes, clean Flo, Gas and Steel, respectively. The aggregate amount involves Rs. 12.77 million These show cause notices are pending.
A2.38 There are 4 cases filed by the Excise Department against JAL in the Madhya Pradesh High Court challenging the allowance of MODVAT on explosives and furnace oil by the Appellate Tribunal. The aggregate amount involved is Rs. 3.18 million, together with further interest.