B B ENTERPRISES Vs. OCTROI COLLECTOR CUTTACK

JUDGEMENT

(1.) OCCASIONS arise in course of adjudication of litigation when a feeling dominates that the facts are hidden in the steep dark sea and efforts are to be made to dive into the whirlpool and undrape the perplexity to arrive at the truth through the agencies which are normally not taken resort to. Such investigation may be at times, eventually makes one feel the whole exercise in much ado about nothing, but nonetheless the exercise has to be taken for the simple reason revelation of truth is an essential part of our adjudicational functioning. The protagonists who face the necessary, may be, embarrassing investigations are not to harbour the feeling of laesa majestas - -but are required to co -operate for final unfolding - -the real catharsis.

(2.) HERE is the backdrop. The present case, filed by tons M/s. B. P. Enterprises has a simple prayer, seeking a declaration that no octroi is payable in respect of goods not intended for consumption, use or sale within the Cuttack Municipality and and transit through the Cuttack Municipality and for quashing the demand and -collection of octroi on aluminium ingots transported by Maruti Freight Movers (P) Ltd on transit through the Cuttack Municipality to the industry of the petitioner. But in course of hearing an unpleasant fact required investigation to which we shall advert a little later.

(3.) A counter -affidavit has been fifed by the Assistant Octroi Superintendent, Cuttack Municipality. A specific stand has been takers in paragraph 4 which reads as follows :