BALWANT SINGH Vs. COMMISSIONER JULLUNDUR DIVISION

JUDGEMENT

(1.) PETITIONER has impugned the action of the respondent-Corporation penalising him for non payment of octroi duty in the purported exercise of its jurisdiction under Section 116 of the Punjab Municipal Corporation Act, 1976 (hereinafter referred to as 'the Act' ).

(2.) UNDISPUTED facts are that on 30. 7. 1986, truck bearing Registration No. HYE 1194, loaded with certain goods on which octroi duty was leviable, was intercepted within the Municipal Limits of the Corporation. The truck was being driven from Surat and was destined to reach Amritsar with certain goods on which octroi duty was to be levied on its entry in the city of Amritsar. Though the case of the petitioner is that the driver has brought the truck within the Municipal limits due to sheer ignorance of the place where the octroi post was set up, yet the case of the Corporation is that it was a deliberate act to evade payment of octroi duty. The truck and the goods were seized by the Corporation Staff. On the goods seized, the octroi duty leviable was found to be Rs. 2,610-45. Vide Annexure P-1, apart from levying the octroi to the tune of Rs. 2,610-45, a further sum of Rs. 52,209/- was also made payable thereon in the form of 20 times octroi duty as costs/penalty that had been ordered to be imposed on the petitioner as he evaded to pay the octroi duty.

(3.) BEFORE the Commissioner, Jalandhar Division, Jalandhar, the point raised on behalf of the petitioner was that in the face of the provisions of Section 116 of the Act and the decision of this Court interpreting the said section, the authorities below had no jurisdiction to impose any penalty. This contention of the petitioner was rejected by the appellate authority holding that the sum of Rs. 26,104-50 was not the penalty amount but Composition Fee and, therefore, the Commissioner, Municipal Corporation, Amritsar, could charge the same as Composition Fee. Appeal was ordered to be dismissed, aggrieved against which, the present writ petition has been filed.