MUNICIPAL CORPORATION FOR THE CITY OF POONA MUNICIPAL CORPORATION FOR THE CITY OF POONA SIPOREX INDIA LIMITED Vs. BIJLEE PRODUCTS INDIA LTD:INDIAN HUME PIPE GO:MUNICIPAL CORPORATION FOR THE CITY OF POONA

JUDGEMENT

(1.) THESE appeals have been brought by certificate of fitness granted by the Bombay High Court against the order of the High Court in S. C. A. No. 2149 of 1969 D/- 12-3-1969. By an order dated 12-7-1970 this Court directed the four appeals to be consolidated because the points involved were the same. The appeals have been filed by the Municipal Corporation for the City of Poona (herinafter called the Corporation) against whom a writ filed before the Bombay High Court was allowed and the orders demanding the octroi duty from the respondents were quashed.

(2.) THE facts of the case in so far as they are pertinent to the decision of the points in issue lie within a very narrow compass. THE entire case turns upon the interpretation of some of the provisions of the Bombay Provincial Municipal Corporation Act, 1949 (hereinafter called the Act) and certain notifications issued thereunder. It appears that u/s. 127 (1) of the Act the Corporation has got the power to impose property taxes and taxes on vehicles, boats and animals. By sub-sec. (2) it has the option to impose other kinds of taxes one of which is octori with which we are primarily concerned in these appeals. Sub-section (3) provides that the Municipal taxes shall be assessed and levied in accordance with the provisions of the Act and the rules. Section 149 sub-s. (1) enjoins the Corporation to make detailed provisions in connection with the assessment and collection of any of the taxes and sub-sec. (2) of S. 149 enables the Government either to refuse to sanction the rules and refer the same back to the Corporation for consideration or to sanction the same with or without modifications. We shall extract the relevant sections in a later part of our judgment.

(3.) SOME years later the Corporation by a resolution dated 30-5-1968 recommended to the Government to bring about an amendment in R. 62-B. This resolution may be extracted thus :-