RAMCHANDRA SITARAMJI HEDA Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioners carry on business of micro-fertilizers in the name and style of Sona Chemicals at MIDC, Amravati. They have been regularly purchasing Borax from outside Amravati and importing it within the limits of the Amravati Municipal Corporation by road.

(2.) By this petition, the petitioners have challenged the action of the Amravati Municipal Corporation in levying octroi on Borax under Item 40(b) of the Maharashtra Municipalities (Octroi) Rules, 1968 (hereinafter referred to as "the Rules") @ 4% of the value of the goods. Earlier, the Municipal Corporation was charging octroi on the basis that the goods in question, i.e. Borax was a "chemical manure" under Item 85 of the Rules @ Re. .1/- per tonne. Aggrieved by the action of the Municipal Corporation in classifying Borax as a "chemical" and charging @ 4% ad valorem instead of classifying it as a "chemical manure" and charging octroi @ Re. 1/- per tonne, the petitioners have approached this Court.

(3.) In Shedule I, the two entries under which the respondents have levied octroi now and earlier read as follows :-