N GANUBHAI Vs. MUNICIPAL CORPORATION

JUDGEMENT

(1.) THIS petition is by a firm carrying on business within the municipal area of raipur Corporation. The Inspector of the Corporation reported on the 8th september 1970 that the petitioner firm is strongly suspected to have imported a large quantity of materials and placed them in its godown without paying octroi for the same. As a result of this report, the respondent-Corporation on the 11th september 1970 locked the godown of the petitioner as the petitioner did not agree to allow inspection of the goods inside the godown. The petitioner wanted three days' time to give a reply. On the 14th September 1970 the petitioner was informed that the inspection would be done on the 15th September at 9 a. m. According to the petitioner, the officers of the Corporation illegally broke open the lock of the godown and ransacked it; -while, according to the Corporation's return, they entered into the godown on the 15th September in the presence of a representative of the firm and in his presence a list of the materials placed in the godown was made and that no ransacking was done as alleged. The representative was asked to produce receipts for the octroi cess paid on the goods which was not done and consequently the goods were after making a list, handed over to the custody of the petitioner and it was directed not to deal with the property tall it produced its documents relating to the payment of octroi or, in the alternative, the octroi was assessed and paid, It is stated in the return filed on behalf of the corporation: "no sooner the petitioner gives information about payment of octroi duty or makes payment of triple octroi duty under protest the petitioner will be allowed to deal with those goods. "

(2.) THE contention of learned counsel for the petitioner is that under the Municipal corporation Act of this State the officers of the Corporation had no power to enter into the godown of the petitioner for any purpose and, in any case, have no power to restrain the petitioner from dealing with its goods as it liked. The contention of the petitioner is that the only right of the Corporation is to check the goods at the barrier and to realize octroi duty thereon at that place. If the goods have passed on and have entered into the godown of the petitioner, the Corporation has no right any further either to check the goods or to collect the octroi.

(3.) LEARNED counsel appearing for the respondent-Corporation has relied upon section 372 of the M. P. Municipal Corporation Act, 1956. as authorising the corporation to enter into the godown for the purpose of inspection and assessment of the value of the articles imported into the octroi limits without paying octroi so that the duty could be collected. The relevant part of Section 372 (1) reads as follows:--