KHINV RAJ AND PARTY Vs. MUNICIPAL BOARD JAISALMER

JUDGEMENT

(1.) HEARD learned counsel for the parties.

(2.) A short issue has been raised. The petitioner was granted licence for retail shops for selling IMFL under the Rajasthan Excise Act, 1950. Under the said Act the petitioner was required to pay the exclusive privilege price for securing licence to the State Govt. On grant of licence the petitioner was permitted to secure supply of liquor from wholesale dealers or the manufacturers who were licensed to trade in wholesale. The process of payment of exclusive privilege price to the State was to deposit proportionate amount in the Govt. treasury before lifting the liquor from the wholesale outlet at the price fixed for that liquor.

(3.) THUS, it is apparent that only material which can form the basis of charging of octroi duty in respect of goods on which an ad-valorem octroi is leviable, is the invoice where ever available, and the goods entry the municipal limits were to be taxed according to their full value as given in the original bill or invoice which is produced by the person bringing the goods within the limits of the municipal either at the time of bringing the goods within the municipal limits or within thirty days of appraisal of its value under sub-rule (4) The fact that on production of invoice within thirty days with respect to goods which have been subjected to appraisement by the Superintendent, he is required to assess the octroi duty in terms of the invoice and refund the excess, leads to irresistible conclusion that in the presence of the invoice accompanying the goods showing its value no other material is permissible to look. However, enquiry can be made about the genuineness of the bill.