SUBHASH TRADING COMPANY Vs. MUNICIPAL CORPORATION

JUDGEMENT

(1.) PENDING the present petition an order was passed, by consent of the parties, in terms of the minutes of the order. By the order petitioner or their representatives were directed to attend the office of the Commissioner, Solapur Municipal Corporation for the purpose of affording the petitioners a hearing by the Commissioner. Petitioners were directed to submit the documents in support of the import of their foreign liquor and country liquor within the municipal limits for the purpose of verifying the amount of octroi leviable against the petitioners. A hearing was accordingly given and a decision is given by the Assistant Municipal Commissioner on the 27th of February, 1998. By the order, petitioners, have been found to be liable to pay additional octroi over an above the octroi already paid by them. In respect of the evasion of octori, the Assistant Commissioner has iner alia found, as under:

(2.) IN our view, the aforesaid orders passed by the Assistant Municipal Commissioner is appealable under Section 406 of the Bombay Provincial Municipal Corporation Act. Moreover, Shri Jamdar, the learned counsel appearing on behalf of the Respondents, makes a statement that the Respondents will not oppose the appeals when filed by the petitioners, on the ground that the same are not maintainable.

(3.) AT this stage Shri Thorat, the learned counsel appearing on behalf of the petitioners, submits that the petitioners should be granted an interim relief by directing them to deposit only a part of the amount of octroi demanded by the Municipal Authorities. He has agreed to deposit what according to him would be payable to the respondents. In this behalf certain observations made by the Apex Court in the case of "Siliguri Municipality and others Vs. Amalendu Das and others" ((1984) 2 S.C.C. 436) are noteworthy.