PRAMUKH STEEL PRIVATE LIMITED Vs. BIL GRAM PANCHAYAT

JUDGEMENT

(1.) Rule, service of which is waived by learned advocate Mr Arun H. Mehta for respondent No.1 and learned AGP Mr S.A.Pandya for respondent Nos.2 & 3.

(2.) In this petition under Article 226 of the Constitution of India, the petitioner Company seeks exemption from the payment of octroi, inter alia, challenging the order of respondent No.1 Panchayat, dated 19.5.98, as at Annexure N, whereby, the application for exemption came to be rejected by a unanimous resolution, on the ground that it is violative of the provisions of Rule 36(2) and (4) of the Gujarat Gram & Nagar Panchayats (Taxes & Fees) Rules, 1964 (Rules).

(3.) After having heard the learned advocates appearing for the parties and considering the factual scenario emerging from the record of the present case, it leaves no manner of doubt that the impugned decision of the respondent Panchayat is vulnerable as it has decided the exemption application made by the petitioner Company without, correctly, , interpreting the provisions of rule 36(2) and (4) of the Rules. The directions contained in the earlier order passed by this Court in Special Civil Application No.2930 of 1998, in all probabilities, are also not properly appreciated by the respondent No.1 Panchayat. Therefore, in the opinion of this Court, the impugned order is required to be quashed.