GANDHIDHAM MUNICIPALITY Vs. MOJI FURNITURE WORKS

JUDGEMENT

(1.) The opponent imported within the Gandhidham Municipality machine cut PATIAS made from timber. The Octroi Clerk charged octroi at the rate of 21/2% and recovered Rs. 234-40 on the basis that what was imported by the plaintiff was covered by Entry 18 of Appendix I of Gandhidham Municipal Borough Octroi Rules. It is the case of the plaintiff that PATIAS imported by it are timber falling within Sentry 17 of Appendix I of said Rules and attracting octroi duty at the rate of 1%. It therefore demanded refund of Rs. 136-27. As Gandhidham. Municipality refused to refund the difference it filed Small Cause Suit No. 7 of 1980 in the Court of Civil Judge (J. D.) Gandhidham. In respect of another consignment for the same reason it filed Small Cause Suit No. 10 of 1980 The learned Civil Judge upheld the contention of the opponents-plaintiff and decreed both the suits Aggrieved by the judgment and decree passed in these two cases by the learned Civil Judge Gandhidham Municipality has preferred these revision applications Both these revision applications are heard together and disposed of by this common judgment

(2.) What is contended by the Learned Advocate appearing for the applicant-Municipality is that the learned Civil Judge committed an error in interpreting Entries 17 and 18 and wrongly held that PATIAS imported by the opponent attracted duty under Entry 17 which deals with timber and not under Entry 18 which deals with all kinds of sheets and boards. It was further submitted that admittedly the PATIAS wore of thickness of about one inch. Therefore they were rightly treated as boards made from timber it was also submitted that as there is a specific Entry for boards the PATIAS imported by the opponent wore rightly treated as boards for the purpose of Octroi duty even though the said boards are of timber and in a larger sense can be regarded

(3.) On the other band it was submitted by the learned Counsel for the opponent that the PATIAS imported by the opponent can properly be described as planks and not as boards in English As they were only machine cut pieces of timber they should have been regarded as timber and covered by Entry 17 only He also submitted that machine out PATIAS are Known as timber in trade circles and amongst consumers