PRINTERS HOUSE PRIVATE LIMITED Vs. STATE OF HARYANA

JUDGEMENT

(1.) As common issues are involved in the captioned petitions, with the consent of both sides, the same are hereby disposed of by this common order. For the sake of brevity and convenience, facts are borrowed from CWP-1308-2010.

(2.) The petitioner through instant petition under Articles 226/227 of the Constitution of India is seeking setting aside of order dtd. 10/9/2009 whereby Commissioner, Municipal Corporation, Faridabad has held that Deep Hole Drilling Machine falls within definition of Computer, Electronic Goods, Weighing and Measuring Machines and Industrial Process Control Equipment.

(3.) The petitioner imported Deep Hole Drilling Machine from Korea. The said machine was brought in the factory premises of the petitioner. The petitioner did not dispute its octroi liability, however, claimed that octroi should be charged as per Entry 100 of the Octroi Schedule. The respondent formed an opinion that Octroi should be charged under Entry 76 (ii) of the Octroi Schedule.