SECRETARY, M.C. SAGAR Vs. VRAJLAL MANILAL

JUDGEMENT

(1.) THIS is an appeal by the Secretary, Municipal Committee, Sagar, against the decree for money (Rs. 17,246 -5 -0) passed by the Court of the Additional District Judge, Sagar, in Civil Suit No. 3 -A of 1949.

(2.) ON 2nd December 1946, the Municipal Committee resolved that Octroi duty be demanded and action under Section 80 of the Municipalities Act be taken upon refusal of payment. However, on account of the provisions of the Central Excise Act, the President thought that the Committee was powerless to seize the goods. Accordingly on 10th January 1947, he ordered recovery of double duty under Rule 17 (b) of the Rules framed under Section 150 (2), Clause (a), of the C.P. Municipal Act, 1903, which are still in force and govern the collection of octroi duty within the limits of the Sagar Municipal Committee.

(3.) THESE rules thus provide for the payment of Octroi duty at the outposts save where permitted by the Committee. They also prescribe a procedure for recovery in case of non -payment or short payment of the duty either at the out -post or within the octroi limits. It, therefore, appears that a case of recovery of double duty would occur in circumstances where the person in charge of the articles manages to avoid the route of the out -post or the officers of the Committee. This contemplates that he should have adopted some kind of subterfuge.