MUNICIPAL COUNCIL Vs. PAREKH AUTOMOBILES

JUDGEMENT

(1.) THE above three special, appeals under Section 18 of the Rajasthan High Court Ordinances 1949, arise, out of the judgment by M.L. Joshi, J. dated January 28, 1977, where by the 'learned Judge partly allowed civil writ petitions Nos. 17 and 21 of 1976, filed by M/s Parekh Automobiles and Sukh Sampat Raj respectively, against the Municipal Council, jodhpur, and restrained the Municipal Council from charging or realising octroi on the goods brought within the limits of the Municipal Council by the Indian Oil Corporation Ltd., but re exported by the said Corporation outside the Municipal limits Council their refile out lets for use and consumption outside the limits of the Municipal Council|. However, the prayer of the petitioners for refund of the octroi, already paid by them was -refused. Aggrieved by the direction' issued against in the Municipal Council has preferred appeals Nos. 9 and 13 of 1977. M/s Parekh Automobiles there in after to be referred to as the petitioner) has also preferred appeal from the order of refusal by the learned single Judge to issue a direction for refund of the octroi already paid The petitioner appeal is registered at No. 31 of 1977. We propose to dispose of all the three appeals by this judgment.

(2.) THE facts relevant for the disposal of these appeals lie within a narrow compass and are not, in dispute We, shall take up the facts in appeals Nos. 9 and of 1977, which arise out of the writ application filed by Messers Parekh Automobiles. The facts in the ohere writ case filed by Sukh Sampat Raj are stated be almost identical and therefore, we do not consider it necessary to narrate them separately.

(3.) THE Municipal Council as well as the Corporation filed separated replies to the writ petition. The Oil Corporation admitted the petitioner's case, whereas the Municipal Council contested the petition. The reply of the Municipal Council is that octroi is Chargeable at the place where the sale is made irrespective of the fact where the goods are consumed or used, and therefore, its contention is that since the sale to the respondent is made at Jodhpur, octroi is chargeable even though the goods are re -exported outside the Municipal limits by the Oil Corporation. Certain preliminary objections were also raised by the Municipal Council.