MUNICIPAL COMMITTEE, CHAMPA Vs. MOOLJI SIKKA & CO.

JUDGEMENT

(1.) THIS is an application under Article 226 of the Constitution directed against an order of the Board of Revenue dated 31st March 1956 passed in proceedings arising out of the C.P. and Berar Municipalities Act, 1922 (II of 1922) for the refund of octroi tax.

(2.) THE facts relevant for understanding the controversy may shortly be stated as follows -The Petitioner is the Municipal Committee, Champa, while the Respondent No. 1 (hereinafter called the Respondents) Moolji Sikka and Co. are Bidi merchants of Champa. They cany on business of importing Bidi leaves, tobacco and other articles necessary for the manufacture of Bidis and exporting them outside the municipal limits lor the purpose of getting them manufactured. They also import manufactured Bidis into the municipal limits and export them from time to time as and when occasion arises.

(3.) ALL these findings are challenged before us. The first contention of the learned Counsel for the Petitioner Municipal Committee is that under Section 85(2) of the C P. and Berar Municipalities Act, no refund shall be claimable by any person otherwise than in accordance with the provisions of the Act and the rules made thereunder. He, therefore, contends that as these rules have been made under the C.P. and Berar Municipalities Ac they become part of the Act and assume the mandatory character, which the section has. Crawford in his Statutory Construction at page 104 says -