SHIV SHANKER LAL GUPTA Vs. MUNICIPAL BOARD

JUDGEMENT

(1.) This writ petition has been filed by Shiv Shanker Lal Gupta, who is managing partner of Chhibra Mau Cold Storage, District Farrukhabad for Mandamus directing the Municipal Board, Chhibramau not to realise control from the cold storage aforesaid.

(2.) The Petitioner alleged that he purchased the cold storage in the year 1967 and extended the same by providing new chambers. His case -was that the cold storage had been built on plot No. 380 entire area of which is beyond the territorial limit of Municipal Board. The cold storage, according to the Petitioner, is situated in village Deovarampur, Pargana and Tahsil Chhibra Mau, District Farrukhabad and this village is not a part of the Municipal Board. The second point raised in the writ petition was that as potato was being brought for being kept in the cold storage while did not amount either sale, use or consumption, the Octroi duty could not be levied on it.

(3.) In the counter affidavit the allegation that the cold storage was not situated within the Municipal limits of Chhibra Mau has been denied. It has been averred that the relevant area comprises in village Deovarampur which is within the Municipal limits of Chhibra Mau. The Municipal Board has also stated that potato is brought within the Municipal limits for use, sale and consumption and as such Octroi was levy able.