ORIENT PAPER MILLS LTD Vs. MUNICIPAL COUNCIL SHAHDOL

JUDGEMENT

(1.) THIS is a writ petition under Articles 226 and 227 of the Constitution by the Orient Paper Mills, Amlai. The petitioner has taken on lease certain forests from which bamboos are removed and brought to the Mills at Amlai by trucks. These trucks pass through the municipal area Shahdol before reaching the Mills. The Municipal Council of Shahdol is charging octroi as well as toll tax from these trucks which charge is challenged in this writ petition.

(2.) IT is not denied in the return that the petitioner's trucks loaded with bamboos pass through the Municipal area of Shahdol. What has been alleged in the rejoinder is that since the trucks move within the Municipal area, the Municipal Council is entitled to charge octroi duty. We are unable to agree. When the trucks of the petitioner loaded with bamboos pass through the municipal area it does not mean that goods are imported into the municipal limits. The difference between goods being transported through and goods being imported into a municipal area is notable and the Municipal Council is not entitled to charge the octroi tax on the petitioner's trucks, passing through its area.

(3.) THE petition is therefore allowed and the respondent is prohibited from realising the tax on the petitioner's trucks loaded with bamboos passing through the municipal area of Shahdol. THE petitioner will get costs of this petition from the respondent. Counsel's fee Rs. 100/-, if certified. THE outstanding amout of security shall be refunded to the petitioner. Petition allowed.