MUNICIPAL COUNCILJEYPORE MUNICIPALITY Vs. GHANSYAM DAS TIRTH DAS

JUDGEMENT

(1.) The courts below having granted concurrently a decree for Ks. 868.94, the Municipal Council, Jeypore Municipality, the defendant, has filed this second appeal.

(2.) The plaintiff carrying on business under the name and style of "Ghansyam Das Tirthadas" filed a suit for recovery of Ks. 4,496.48 from the Municipality by way of refund of octroi paid. The plaintiff urged that he way the sole distributor Ira the district of Koraput for batteries, torch lights, bulbs etc. manufactured by the Union Carbide India Ltd. under the trade name of 'Eveready', Goods were consigned to Jeypore and distribution to various parts of the district used to be made as per demand. Goods intended for sale, use and consumption are chargeable with octroi. Such goods which were later on re-exported by way of distribution to various parts of the district of Koraput outside Jeypore were not liable to octroi and octroi which was collected in respect of such goods by the Municipality at the time of entry into the limits of the Municipality was available to be refunded upon re-export. The plaintiff alleged that in 1974, the Executive Officer refused to refund the amount claimed in suit though in the past such refund had been allowed. This controversy gave rise to the suit,

(3.) The stand of the Municipality was that it was not liable to refund the amount as the destination of the goods was Jeypore, that is within the limits of defendant-Municipality. A further stand was taken that the suit was not maintainable having regard to the provisions of the Act and the Bye-laws.