UNION OF INDIA Vs. FARIDABAD COMPLEX ADMINISTRATION

JUDGEMENT

(1.) THE Union of India (hereinafter referred to as "the petitioner") has knocked at the door of this Court for setting aside the impugned orders dated 1 -1 -1993 (Annexure P -10) and 20 -7 -1995 (Annexure P -11) by virtue of which, claim of the petitioner for refund of octroi tax, was rejected. The facts required to be noticed for the disposal of this petition are that petitioner is aggrieved against the levy of octroi tax on the properties belonging to the department of Telecom, which were being transported within the jurisdictional area of the respondent for the purpose of installation of a Telephone Exchange. It has been claimed that the petitioner placed purchase orders with Indian Telephone Industries, Mankapur for electronic exchange equipment to be installed at the Telephone Exchange, Faridabad within the territorial jurisdiction of the respondent, Faridabad Complex, Faridabad. The payment for the said equipment was made at the site after the said equipment was cleared by the Quality Assurance Wing of the petitioner department. The equipment was then transported through a carrier to Faridabad. This material was intercepted by the octroi staff of the respondent and they demanded payment of octroi tax. Despite protest being raised by the officials of the petitioner, the respondent did not concede their request for the grant of exemption and insisted on charging octroi tax, which was, accordingly, paid.

(2.) THEREAFTER , a communication took place between the parties, wherein it was claimed by the petitioner that the properties belonging to them were exempted from levy of octroi tax under Clause 16 of the Octroi Schedule issued by the respondent as sanctioned by the Haryana Government vide Notification dated 7 -4 -1972. The claim of the petitioner was rejected and this necessitated the filing of the present writ petition.

(3.) WE have heard learned counsel for the parties and also gone through the paper -book with their assistance meticulously.