PHOOLCHAND Vs. MUNICIPAL COMMITTEE RAIPUR

JUDGEMENT

(1.) THIS is a Letters Patent appeal against the order dated 14 -8 -1957 of Choudhuri J. In proceedings under article 226 of the Constitution

(2.) THE petitioner -appellant, who is the owner of an oil mill situated at Station Road, Raipur, within the limits of the Raipur Municipality, imports 'Sarson' for the purpose of extracting oil in his Mill. The respondent Raipur Municipal Committee claims octroi tax on the 'Sarson' so imported under the Octroi Rules framed for the purpose and treats it as falling under item (44) of the Raipur Municipality Octroi Rules, 1951. In his petition under article 226 of the Constitution the petitioner -appelllant inter alia claimed that item (44) of the said Rules was ultra vires in so far as the word Sarson was mentioned therein and that the respondent No - 1, Raipur Municipal Committee, be directed not to charge octroi tax under item (44) of the said Rules on 'Sarson' imported by him within the limits of the Raipur Municipality for the purpose of extracting oil there from. The petitioner -appellant also claimed a relief of refund of octroi tax illegally recovered from him in the past.

(3.) UNDER Section 67 (5) of the Municipalities Act the State Government have sanctioned the Rules made by the Raipur Minicipal Committee under Section 66 (1) (e) of that Act. for the imposition of octroi tax. These rules provide as follows: