EVEREST OVERSEAS Vs. JAMNAGAR MUNICIPAL CORPN

JUDGEMENT

(1.) In the present petition, the petitioner, Everest Overseas, a registered partnership firm (hereinafter to be referred to as "the petitioner firm") has challenged the action of the State Government as well as of the Jamnagar Municipal Corporation in not honouring the Gujarat Industrial Policy 2000 formulated by the State Government vide resolution dated 14.11.2000 with respect to grant of octroi exemption to the petitioner.

(2.) Short facts leading to the present petition can be noted at the outset.

(3.) In nut-shell, the case of the petitioner is that the petitioner is exempt from payment of octroi pursuant to the Government resolution dated 14.11.2000 and the action of collecting octroi by respondent No.1 Corporation is illegal and unlawful.