MUNICIPAL CORPORATION, INDORE Vs. SANGHI BROTHERS

JUDGEMENT

(1.) THIS petition for revision arises out of a suit filed by Sanghi Brothers Ltd., for refund of Rs. 223/ - recovered from them as Octroi duty by the officers of the Indore Municipality on 16 -1 -1953.

(2.) THE facts alleged by the plaintiff are as follows: The Development Commissioner Madhya Bharat Indore placed an order with the petitioner for the supply of a tractor. In pursuance of this order the petitioner requisitioned one tractor from Bombay. Accordingly the tractor No. R. 57532 reached Indore on 10 -1 -1953. The tractor was required for a place in Madhya Bharat outside the City limits of Indore. The tractor reached Indore Octroi Naka. The person in charge of the vehicle asked for passage permit (Rahadari Pass). The Octroi Nakedar thereupon asked the person to pay the octroi duty and gave assurance that after reference to the octroi officer concerned that the same would be refunded later on when the tractor might be taken outside the City limits. The plaintiff brought this to the notice of the Revenue Officer of the Municipality and also the defendant Municipal Commissioner but they too confirmed the position as represented by the octroi Nakedar. Accordingly the duty was paid on 16 -1 -1953 and the tractor was brought within the City limits. Later in pursuance of the order of the Development Commissioner, who had gone out, the tractor was sent to Sanawad on 24 -1 -1953. But in spite of prior assurance the Officer concerned refused to allow refund. Information about this refusal was made known to the plaintiff on 6 -2 -1953. The plaintiff thereupon gave notice to the defendant under Section 135 of the Indore Municipal Act and claimed refund of the duty recovered from him which he was not liable to pay. The demand made by the plaintiff was again rejected. Present suit was therefore filed on 16 -7 -1953.

(3.) SECOND ground upon which the claim was based was that in any case, the tractor, having been exported without the City limits, was not liable to octroi duty.