GUJARAT FLUOROCHEMICALS LIMITED Vs. RANJITNAGAR GRAM PANCHAYAT

JUDGEMENT

(1.) What should be the approach of the court in passing interim or interlocutory order in matters where imposition and recovery of tax, octroi, cess or revenue is questioned by a party ? Can the Court be oblivious of the social-economic consequences of its orders ? How and by taking into consideration which factors, the question as to prima facie Case, balance of convenience and irretrievable harm ought to be decided ?

(2.) The petitioner company is engaged in the business of manufacture of refrigeration gas and for the said purpose has its factory premises on Survey No. 16/3,26 and 27 within the revenue limits of Respondent No. 1 Ranjitnagar Gram Panchayat. The petitioner company instituted a legal battle by filing Regular Civil Suit No. 84 of 1996 in the court of the learned Civil Judge (Junior Division), Devgadh Baria on 12.8.1996 seeking perpetual injunction restraining the Respondent Panchayat from recovering octroi from the petitioner company on the following main two grounds:

(3.) The Trial Court by its order dated 12.8.1996 granted ex-parte (ad-interim) injunction restraining the Respondent panchayat, its officers and servants from recovering octroi duty from the petitioner company in respect of the goods brought by the petitioner comapny in its factory premises finding that injury would be caused to the petitioner company if the injunction as prayed for was not granted.