PATEL JIVRAJBHAI VITHALBHAI Vs. STATE OF GUJARAT

JUDGEMENT

(1.) Both the matters relates to one and the same question as to the levy of octroi. It may be clarified from the beginning that the levy itself is not under challenge in either of the two petitions. What is under challenge is the attempt on the part of respondent No. 2, the Dhrangadhra Municipality to recover the octroi at enhanced rate by taking recourse to the power available to it under the Gujarat Municipalities Act. A specimen of the demand notice under Sec. 132(3) is annexed at page 23 of Special Civil Application No. 115 of 1987.

(2.) The grievance made by the petitioners in both the matters is that the Revision made by the State Government in its order dated 8-7-1986 Annexure B page 15 cannot be brought into effect unless formalities as required under Sec. 103 are completed. an enhanced rate.

(3.) Respondent No. 2-Municipality was permitted by the Director of Municipalities to revise octroi rates and the increased rates were to be brought into force from 1-1-1986. Though several items were covered under that proposal, the Cotton Merchants and the Cotton Growers of the area approached the Government by way of a representation and while, it was under active consideration of the State Government by Order dated 30-12-1985 as per Annexure A, the enhanced levy on cotton, cotton seeds, etc. came to be suspended. Annexure A, page 13 is a copy of that order.