KHANDELWAL TRADERS Vs. AKOLA MUNICIPAL COUNCIL

JUDGEMENT

(1.) The petitioner which is a partnership firm and deals in bailing hoops and other commodities, seeks a writ of mandamus against the respondent Municipal Council (hereinafter referred to as "the Council"), ordering it "to forbear from claiming octroi on goods which are in transit from one octroi limit to another and which are neither consumed nor used within the municipal area" of the respondent and "to refund the tax illegally collected" amounting to Rs. 809.59.

(2.) The case of the petitioner is that on 25-3-1975, 1-4-1975 and 2-5-1975 it imported within the octroi limits of the Council three consignments of iron bailing hoops consisting of 500, 300 and 550 bundles and were deposited in the bonded warehouse maintained by the Council. It exported 300 bundles out of the first consignment, 100 bundles out of the second and all the bundles of the third consignment on 25-3-1975, 1-4-1975 and 2-5-1975 respectively after carrying out all the formalities and depositing the amount of octroi as required by the relevant Rules of the Maharashtra Municipalities (Octroi) Rules, 1968 (called the Rules).

(3.) Similarly on 8-1-1973, 30-1-1973 and 6-2-1973, it had imported three consignments consisting of 300 bundles of iron hoops. 5 drums of lubricating oil and 100 bundles of iron hoops respectively. It temporarily detained these goods with itself for eventual export after making the requisite declaration and depositing the octroi thereon. It exported 280 bundles out of the first consignment and the whole of the second and third consignments on 9-5-1973 and 11-2-1973 respectively after obtaining the necessary permission.