HAJI ALLAUDDIN KHAN Vs. NOTIFIED AREA COUNCIL

JUDGEMENT

(1.) PETITIONER is a businessman operating within the Jurisdiction of the Notified Area Council of Bhadrak. A Council levies octroi in terms of Section 13(i)(kk) of the Orissa Municipal Act of 1950 (hereinafter referred to as the 'Act'). The relevant proviso to the said Sub -section requires that the imposition of octroi shall be made with the sanction of the State Government. In 1973 under Annexure -A, the State Government has sanctioned the rates of octroi with reference to different articles and in August, 1974, in terms of Annexure -I, the rates were modified. There is no dispute before us that the Government notification of 6th August, 1974 (Annexure -I) has not been further modified. Petitioner carries on business in Potato and onion. Under item 72 of Annexure -I, the sanctioned rate is 10 paise per quintal or Rs. 10/ - per truck load. This obviously is the maximum within which the rate of octroi has to be confined. Under Annexure -2 dated 24 -5 -1979, the Council decided to enhance the rate to 50 paise per quintal or Rs. 50/ - per truck load and started levying octroi at the said rate. Petitioner challenges the enhancement contending that it is an act without jurisdiction and is contrary to the proviso to Section 131(1)(kk) of the Act.

(2.) IN the return made to the Court to the rule nisi, reliance has been placed on a Government letter in Annexure -C dated 6 -5 -1978. Therein it has been stated:

(3.) I agree.