HARSHADBHAI KANJIBHAI BALAR Vs. V V F LIMITED

JUDGEMENT

(1.) These two petitions are filed under Article 226 of the Constitution seeking to quash the order dated 31.12.1999 passed by the Collector holding that for the purpose of recovery of octroi, "caustic soda lye" and "fatty acid" are covered under entry no.50 of octroi schedule and the octroi is to be collected in respect thereof as per the rates mentioned in entry no.50.

(2.) The first petition is preferred by the Contractor (to be referred to as "Ijardar") and the second petition is preferred by the Municipality.

(3.) It appears that Ijardar was given contract to collect the octroi for the period between 1998 to 2000 and an agreement was entered into between the Municipality and the Ijardar to collect the octroi as per the rates fixed in the schedule. However, V.V.F. Limited (the Company) - respondent no.1 in the first petition and respondent no.2 in the second petition raised the dispute before the Municipality that the Ijardar was collecting octroi at the higher rate and requested the Municipality to approach the Collector for resolving the dispute. It was then on the application made by the Municipality, the Collector initiated proceedings to decide as to in which entry of the schedule for octroi the materials - "caustic soda lye" and "fatty acid" being imported by the company fall. In the proceedings before the Collector, the Municipality and the Company are referred to as 'the applicants' and 'Ijardar' is referred to as 'the opponent'. Before the Collector, the stand taken by the Ijardar was that the above said two materials would fall in entry nos.63 and 9 of the schedule respectively.