GENERAL MANAGER TELECOM Vs. STATE OF PUNJAB

JUDGEMENT

(1.) This order will dispose of four writ petitions bearing CWP Nos. 5215, 9786, 11583 and 12099 of 2001, as question involved in all the petitions is regarding demand of octroi on import of material in local areas by the Department of Telecommunication, Government of India.

(2.) The facts are being noticed from CWP No. 5215 of 2001.

(3.) The issue regarding charging of octroi from the petitioner was raised before the Deputy Commissioner, who vide order dated 10.3.2000 directed that no octroi be charged and material be released without payment thereof. He further left the issue regarding charging of octroi by the Municipal Committee open in case at any later stage it could prove that the octroi was payable before 1.4.1937. The Contractor, who had been awarded the contract to collect octroi, filed revision against the order passed by the Deputy Commissioner before the Principal Secretary of the department concerned, who vide order dated 4.10.2000, accepted the same and set aside the order passed by the Deputy Commissioner, opining that the octroi was chargeable.