JIT RAM SHIV KUMAR Vs. STATE OF HARYANA

JUDGEMENT

(1.) These two appeals are by Certificate granted by the Punjab and Haryana High Court at Chandigarh in C. W. No. 444/1968 and C. W. No. 2975 of 1967 respectively. The petitions were disposed of by a Full Bench of the High Court on 15-12-1969.

(2.) The Appellants who were the petitioners before the High Court prayed for a writ of certiorari or mandamus or any other appropriate writ for quashing the resolution No. 6 dated 21st July, 1965 of the Municipality and letter of the Government of Haryana to the President of the Municipal Committee, Bahadurgarh dated 30-10-1967. The facts of the case briefly are as follows :-

(3.) The state of affairs continued till 4-9-1953 when the Municipal Committee by notification No. 9697-C-53/63830 dated 4-9-1953 included Fateh Mandi, Bahadurgarh, within the octroi limits. The examiner of local funds pointed out that the Municipal Committee is under obligation to charge octroi on goods imported into Fateh Mandi. The President of the Municipal Committee made a representation to the Deputy Commissioner on 24-2-1954. The Municipal Committee again passed another resolution No.1 dated 2-3-1954 that the Feteh Mandi will remain free from octroi duty according to the terms of the proclamation of the sale relating to the sale of plots. The matter was referred to the Punjab State which after thoroughly examining the whole matter, confirmed Resolution No.1 passed by the Municipal Committee on 2-3-1954. Subsequently, the Municipal Committee changed its mind and by its resolution dated 8-5-1954, resolved that octroi duty should also be levied on the goods imported into Fetch Mandi. But this resolution was annulled by the Punjab Government under Section 236 of the Punjab Municipal Act. The Examiner of the Local Funds Accounts in the meantime insisted on the levy of octroi duty on the goods imported into Fateh Mandi and the Punjab Government after discussing the issue on 9-4-1956 informed the President of the Municipal Committee that the Government's action in confirming the resolution No.1 of 2-3-1954 of the Municipal Committee, Bahadurgarh exempting goods imported into Fateh Mandi from levy of octroi duty under Section 70 (2) (c) of the Municipal Act, 1911, is quite in order and that no separate notification to this effect was necessary under the rules. Again on 21-7-1965, the Municipal Committee Bahadurgarh resolved that the Government be requested to cancel Resolution No.1 dated 2-3-1954. The State of Haryana Respondent No.1 which came into existence on 1-11-1964 under the Punjab Reorganisation Act, by its memo dated 30-10-1967 approved the Resolution No.6 dated 21-7-1965 of Municipal Committee and cancelled the Municipal Resolution No. 1 of 2-3-1954. As a result of the decision of the Government, the Municipal Committee started charging octroi duty on the goods imported into the Mandi. On these facts, the petitioners submitted that the resolution No.6 of the Municipal Committee dated 21-7-1965 (Annexure G) and the approval granted by the Haryana State as per its order dated 30-10-1967 (Ann.H) are illegal and ultra vires and without jurisdiction.