MUNICIPAL COMMITTEE MUKERIAN Vs. SUB-DIVISIONAL OFFICER

JUDGEMENT

(1.) This writ petition filed by the Municipal Committee, Mukerian, (hereinafter referred to as the Committee) under Articles 226 and 227 of the Constitution of India seeks to impugn order dated September 28, 1981, passed by the Sub-Divisonal Officer (C) Dasuya-respondent No. 1 (Copy Annexure P-2). The facts as alleged in the petition may be briefly recapitulated. Respondent No. 2 is a Paper Mill running in the town of Mukerian. During the course of its business of production of paper and other goods from different places. The Mills is situated in Village Chak-alla-baken on G.T. Road which is outside the municipal limits of town. The goods imported by the Mill are collected from the Railway Station Mukerian which is located within the municipal limits. It is the case of the Committee that in spite of the protests of the Mill (Respondent No. 2), the Committee has been realising octroi duty on the goods imported by the Mill. The stand on behalf of the Mill is that since the premises of their industry are not located within the municipal limits of the Committee, the latter is not entitled to charge octroi duty on the goods which are collected from the Railway Station for being used in the Mill itself. This stand is, however, controverted by the petitioner-Committee with the contention that the consignments of goods imported by the Mill are received at Railway Station, Mukerian and these consignments are collected by the Mill on the basis of Railway Receipts which are sent through certain Banks at Mukerian where the Mill has its accounts. It is further contended that the goods after being received at the Railway Station and un-loaded from the wagons are transported to the factory premises.

(2.) The particular ground leading to the present petition has been mentioned in paragraph 7 of the writ petition as follows:

(3.) As per order, dated September 28, 1981 (Copy Annexure P-2) respondent No. 1 accepted the above appeal and set aside the levy of octroi duty by the petitioner Committee, referred to above. The present writ petition has been filed with a view to impugn the said order of respondent No. 1.