STATE OF GUJARAT Vs. SHIVLAL KHETSIBHAI

JUDGEMENT

(1.) This Civil Revision Application is directed against the impugned judgment and order dated 13-12-1989 passed by the learned 4th Joint civil Judge [S.D.] Rajkot whereby he dismissed the Court Fees Reference No. 52 of 1988 in favour of the Opponent-Plaintiff.

(2.) The Opponent-Plaintiff is a partnership firm doing the business of selling coconut oil products etc. at Rajkot and accordingly used to import and bring within the limits of Rajkot Municipal corporation the aforesaid goods manufactured at Kerala Madras and also other overseas countries namely Dubai and Saudi Arabia. It is the further case of the Opponent-Plaintiff that after importing and bringing the said goods at Rajkot it was exporting the same in its original and intact position to the various parts of Gujarat meaning thereby the goods in question cannot be said to have been imported within the municipal limits of Rajkot liable to pay any octroi duty It is further alleged that despite this fact since the Municipal Corporation has illegally recovered the huge amount of Octroi on the goods so alleged to have been imported by it it was entitled to gent refund of the same. It is also the say of the Opponent-Plaintiff that in Special Civil Application (number not given) filed by it this High Court has ordered the Corporation to refund the octroi amount to the Opponent-Plaintiff within 15 days from the date of the order however since it failed to comply with the same it was constrained to bring about the present suit the same being Regular Civil Suit No. 1147 of 1988 before the learned Civil Judge (S.D.) Rajkot against the Corporation inter alia praying for the following reliefs :

(3.) Pending suit proceedings the Inspecting officer of Court Fees with a view to find out whether the proper court fees have been paid or not on examining the plaint cam to know that the court fees payable as per Article 7 of Schedule I to the Bombay Court Fees Act 1959 [for short the Act] was not paid. He accordingly by the report dated 2-12-1988 brought the said fact to the notice of the Court which came to be registered as Court Fees Reference No. 52 of 1988.