D C M LIMITED Vs. MUNICIPAL COUNCIL

JUDGEMENT

(1.) THIS writ petition is squarely covered by the ratio of the full Bench decision of this Court in M/s. Jasbeer Singh Shiv Dayal Vs. The Municipal Board, Sawai Madhopur decided on 28. 09. 1989 by Jaipur Bench. In that case the following question was referred for decision by the Division Bench to a larger Bench; "whether for determination of the value of such goods on which ad-valorem octroi is payable, in the full value of the goods the element of excise has to be included or not and whether octroi will be leviable on the element of the excise duty also only if it appears from the original bill and not otherwise"? THIS question was answered by the larger Bench as under : "for determination of the value of the goods on which ad-valorem octroi is payable the element of excise duty has to be included in the full value of the goods and octroi would be leviable on the element of excise duty also even when the same is not mentioned in the original. bil or invoice"

(2.) THAT was a case of excise duty but the Full Bench had taken into consideration the meaning of the Note appended to sub-rule (2) of Rule 14 of the Rajasthan Municipalities (Octroi) Rules 1962. The Full Bench elaborately considered the implication of the Rules 6, 8 and 14. It may be mentioned that in the Note appended to sub rule (2) of Rule 14, it is stated that the full value includes all taxes or excise duty and charges but does not include railway freight, commission or other incidental charges on the goods. While considering the question of excise duty to be included in the full value, the meaning of the Note was considered by the Full Bench. It is note-worthy railway freight, commission and other incidental charges has been excluded from the full value but all taxes, excise duty and charges have been included in the full value. The Note does not make mention that taxes, excise duty or charges already paid would be included in the full value. Even if the taxes, excise duty and charges remain unpaid, for the purpose of determination of the value of the goods for assessment of octroi, the full value of the goods would include all the taxes and charges. There is no specific mention of custom duty in the Note but admittedly custom duty is leviable on the goods and for determination of the value of the goods and for assessment of the octroi, in our opinion, the amount of custom duty will have to be added in the full value otherwise without adding custom duty full value of the goods cannot be arrived at for the purpose of assessment of octroi. . '. . '