ANJAR BULLION MERCHANTS ASSOCIATION Vs. ANJAR MUNICIPALITY

JUDGEMENT

(1.) This Letters Patent Appeal is against the order of the learned single Judge dismissing the Special Civil Application No. 2205 of 1989. In that Special Civil Application the petitioner No. 1 which is an Association of Anjar Bullion Merchants and petitioner No. 2 who is a member of the said Association and who is a bullion merchant dealing in gold and silver questioned the orders passed by the Chief Officer Anjar Municipality demanding octroi on gold and silver bars and its ornaments. Various contentions were raised before learned single Judge as to the legality of the levy of octroi on gold and silver bringing those items under the residuary clause. The learned single Judge after meeting all the points has dismissed the Special Civil Application holding that the levy or octroi is valid and legal.

(2.) Mr. H. B. Shah the learned Counsel appearing for the appellants-petitioners contended before us that other Municipalities are not leaving octroi on gold and silver and as such levy of octroi by the Anjar Municipality is discriminatory and offends Art. 14 of the Constitution of India.

(3.) The next contention urged by Mr. H. B. Shah is that gold and silver have not been taxed so far for octroi duty and as such it will afflict the fundamental right of the appellant if they are taxed all of a sudden.