NAGAR PALIKA PARISHAD, SABLGARH Vs. DAMODERDAYAL

JUDGEMENT

(1.) THIS is a revision by the defendant, arising out of the Small Cause suit No. 46 of 1971 filed by the plaintiff non -applicants for refund of the Octroi duty of Rs.42.96 charged by the defendant applicant on 58 bags of paddy costing Rs.2,143.33 at the rate of Rs.0.02 P. per rupee.

(2.) THE defendant Munkipal Committee, Sabalgarh had imposed octroi duty for the goods brought in for use, consumption or sale in its municipal area. The items relevant for the decision of the controversy in this revision on which Octoroi was imposed are set out below from the memorandum of revision: -

(3.) THE short question for decision, therefore, in this revision is whether paddy is rice and if it is not rice, whether it is covered under the item "Harkismi Anaj". It is an admitted case of the parties that 'Anaj, Chaval' and paddy are not defined in the bye laws framed by the defendant Municipality regarding imposition of the Octroi duty on these items. In view of this, the dictionary meaning shall rave to be referred to find out the general sense in which the words are understood in common parlance. (See -1959 -AIR SC 356)