(1.) This judgment will dispose of Letters Patent Appeals Nos. 411, 412 and 548 of 1983, as these arise out of the same judgment of the learned Single Judge and common question of law and fact is involved.
(2.) Facts are being taken from L.P.A. No. 411 of 1983, arising out of the judgment in C.W.P. No. 5766 of 1975.
(3.) Briefly the facts of the case are that the appellant-The Technological Institute of Textiles, Bhiwani, import "Staple Fibre" from outside the State of Haryana. It has been importing the said fibre for more than 10 years prior to the filing of the writ petition in this Court. The appellants had been paying octroi on the said import under Entry No. 52 of the Octroi Schedule of Municipality of Bhiwani (hereinafter referred to as 'the Municipality') which was calculated at the rate of Rs. 0.35 per 100 Kilograms of import. In 1967, the Schedule of the Municipality was amended and Entry No. 48-A was introduced, in terms of which man-made fibres like nylon and terene were made liable for octroi duty at the rate of Rs. 2.10 per 100 Kilograms. The case as put forth in the petition was that even after the inclusion of Entry 48-A in the Schedule of the Municipality of Bhiwani, the Municipality continued to charge the appellant octroi duty on the import of staple fibre at the rates stipulated by Entry 52.