KANTILAL MANILAL AND CO Vs. BELGAUM MUNICIPAL BOROUGH

JUDGEMENT

(1.) The appellant is a firm which manufactures soaps in Belgaum, and for such manufacture it used to bring into the limits of the Belgaum Municipal Borough castor oil and rosin. During the period between December 11, 1955 and April 23, 1956 it brought into the municipal limits rosin of the value of Rs. 60,817-6-0 and during the period between December 18, 1955 and April 4 1956 it brought 1,495 tins of caster oil. It was called upon to pay octroi on castor oil at Rs. 2-1-4 per cent of its value. The firm paid the octroi demanded under protest and instituted a suit against the Municipal Borough for the recovery of sum of Rs. 1,281-14-0 which, according to the firm, was the excess octroi collected. The court of first instance gave the firm the decree which it wanted, but that decree was reversed in the appeal preferred by the Municipal Borough. So the firm appeals.

(2.) Mr. Joshi appearing for the firm contends that both rosin and castor oil which the plaintiff brought into the limits of the Municipal Borough were brought for the manufacture of soap and that the lower rate of octroi which is prescribed by item (3) (3) in class 3 of the schedule to the relevant octroi rules and bye-laws was the octroi properly payable. But the lower appellate court was of the opinion that the octroi payable on the castor oil brought into the limits of the Municipal Borough was that prescribed by item (1) A of Class 5(1) of the schedule, and that similarly the octroi payable in respect of rosin was that prescribed by item (4) of class 4.

(3.) Item 5(1)(1) A says that the octroi payable in respect of castor oil brought into the limits of the Municipal Borough is Rs. 2-1-4 per cent of the value of the castor oil brought. Similarly item 4(4) of the schedule prescribes an octroi duty of Rs. 3-2-0 per cent on the value of rosin brought into the octroi limits.