NARENDRA KUMAR PAWAN KUMAR Vs. NAGAR PALIKA SULTANPUR

JUDGEMENT

(1.) The only point which has been pressed by the counsel for the petitioners in this writ petition is that the Nagar Palika, respondent No. . l or any officer of the said Nagar Palika does not have any authority to either impose or require payment of any penalty for non-payment of octroi dues. On the basis of this submission it has been urged that a direction deserves to be issued to respondent No. 1 not to realise any penalty from the petitioner in respect of the consignment of black pepper (Kali Mirch), referred to in the writ petition on the ground that the octroi in respect of the said consignment had not been paid. Having heard counsel for the parties, we are of opinion that there is sub stance in this submission. The only two sections which can be said to have some relevance on the question of evasion of octroi dues are Sections 155 and 314 of the U. P. Municipalities Act. These two sections read as follows: "155. Penalty for evasion of octroi dues; A person (whether by himself or by any person on his behalf) introducing or attempting to introduce within octroi limits, or abetting the introduction within octroi limits, or any goods or animals liable to the payment of octroi for which the octroi due on introduction has neither been paid nor tendered, shall be punis hed with a fine may extend either to twenty times the value, of such octroi or to five hundred rupees, whichever is greater and which shall not be less than four times the value of such octroi. " "314. Authority for prosecution. Unless otherwise expressly provided no Court shall take cognizance of any of the offences punishable under this Act (whereof a list is given in schedule XIII for the purpose merely of easier reference) or under any rule or byelaw, except on the complaint of, or upon information received from, the board or some person authorised by the board by general or special order in this behalf. " In schedule VIII referred to in Section 314 of the said Act, in column 1 Section 155 has been mentioned as the third entry. It is thus apparent that for the evasion of octroi dues a person can be punished with fine which may extend either to twenty times the value of such octroi or to five hundred rupees, whichever is greater and which shall not be less than four times the value of such octroi as contemplated by Section 155 and that the power to impose the aforesaid punishment vests in a Court which is to take cognizance of the offence on the complaint of; or upon information received from the board or some person authorised by the board by a general or special order in this behalf as contemplated by Section 314. Under these two sections the board itself does not have any power to either impose any fine or penalty for evasion of octroi dues. No other provision in the Act has been brought to our notice conferring any such power on a Municipal Board or any officer of the Board. In the result the writ petition succeeds and is allowed to this extent that respondent No. 1 is directed not to take any steps for realisation of any penalty from the petitioners in respect of the consignment of black pepper Kali Mirch) referred to in the writ petition on the ground that the petitioners were guilty of evasion of octroi dues in respect of the said consignment. There will be no order as to costs. .