PURI FISH MERCHANTS ASSOCIATION Vs. PURI MUNICIPAL COUNCIL

JUDGEMENT

(1.) The validity of levy of octroi duty by the Puri Municipality on the purchase and despatch of marine fish and prawn is the question falling for decision in this case referred to a larger Bench.

(2.) Petitioner 1 is a registered association of fish merchants in the town of Puri and petitioner 2 is an individual. Both carry on business in fish and prawn. In course of their business, admittedly they purchase fish, both mariner and fresh-water, from vendors and fishermen within the limits of Puri Municipality and thereafter transport them mostly to their commission agents in Howrah for onward consumption. The opposite party-Puri Muncipality, in exercise of its powers under S.131(1)(kk) of the Orissa Municipal Act imposed octroi duty on fish and prawn either caught from the sea or brought from outside. Section 131(1)(kk) reads as follows :-

(3.) The grievance of the petitioners is that the opposite parties are collecting octroi on the fish sent by the members of petitioner 1 out of Puri Municipal limits in packed baskets at Puri Railway Station on the arbitrary valuation fixed by them, and thus they are transgressing the constitutional limitations as well as the authority derived under S.131(1)(kk) of the Municipal Act by charging octroi 'on the exit of goods from the Puri Municipal limits.' In course of argument, it was stated by Mr. Misra, learned counsel for the petitioners, that procurement of fish and prawn is mostly done by the petitioners through their commission agents who collect them within the Municipal limits of Puri and then deliver them to the petitioners.