KORES INDIA LTD Vs. WANKANER MUNICIPALITY

JUDGEMENT

(1.) Discussion and observation made in interlocutory proceedings by superior court are against the petitioner. Can such a petitioner be allowed to maintain a petition under Article 226 of the Constitution of India before this Court on the ground that the observations and discussion made by the superior court are likely to prejudice his case in civil suit ? Can he be permitted to keep the suit pending in civil court and also to proceed with the writ petition in the High Court? Even if the scope of the petition is expanded by introducing certain new facts and additional grounds can the petitioner be allowed to adopt such a course ? On the basis of the material on record of the petition is the petitioner-Company entitled to claim immunity from payment of octroi duty in accordance with the order passed by the State Government under sec. 99 of the Gujarat Municipalities Act 1961 ? These are the important questions which arise in this petition.

(2.) The relevant facts are as follows:

(3.) 3 It appears that some time after the beginning of the financial year 1982-83 conflict between the petitioner-Company and the local authority of the town i. e. respondent No. 1-Municipality started. The controversy arose as to the levy of octroi duty at the proper rate and as to the applicability of particular Entry in the Schedule appended to the octroi rules and by-laws. The petitioner-Company contended that the machinery goods imported by it would fall in the Entry Iron and steel machinery (except electrical) i.e. Entry No. 8 in Class II of Schedule.- The Municipality contended that the same would fall in Electrical goods of all varieties Entry No. 19 of Class I of the Schedule or in the Entry Copper Brass Aluminium and vessels Makes or Shapes of all Metals or Hardwares (Entry No. 26 of Class I of the Schedule). The petitioner-Company contended that the rate of octroi duty would be 0.752 ad valorem whereas the respondent-Municipality contended that the rate of octroi duty would be 2.40% ad valorem.