AALISHAN Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) THE petitioner firm is dealing in consumer items like T. V. Video, Refrigerators etc. . THE main business of this firm is of selling the aforesaid items, after purchasing the same from manufacturers of the aforesaid consumer items on retail and whole sale basis in District Ajmer, Subject to certain limitations, which are governed by the Rajasthan Municipalities (Octroi) Rules, 1962 (hereinafter to be referred as the Rules of 1962 ).

(2.) ON 21. 6. 95, two different consignments of 165 litres Kelvinator Freidges were dispatched by Expo Machinery Ltd. , Jaipur; one consigment dated 21. 6. 1994 was of 18 Refrigerators and another one was of 30 Refrigerators. Both the consignments were despatched by vehicle No. RJ-01/go 302 of J. K. Transport Company. The aforesaid Vehicle carrying the Refrigerators reached Ajmer at about 11. 30 p. m. and suo moto stopped at the octroi post. In accordance with Rules of 1962 an oral declaration was made about the consignment and both the despatch bills were placed at the Octroi post. After assessment being made at the Octroi Post, the driver of the vehicle deposited Rs. 2,250/- towards Octroi duty leviable on consignment of 18 refrigerators. He made the part payment amounting to Rs. 1,100/- towards total octroi duty of Rs. 3,750/- leviable on the consigment of 30 refrigerators.

(3.) IN reply to the arguments advanced on behalf of the petitioner Mr. Garg raised preliminary objection regarding maintainability of the present writ petition on the ground that disputed question of fact are involved in the present writ petition which cannot be decided in equitable writ jurisdiction of this court and also on the count that the petitioner has taken new grounds, therefore, this writ petition is not maintainable and given more emphasis on this issue that the petitioner himself moved application dated 26. 06. 1994 for compromising and compounding and thereafter the petitioner deposited the entire amount of Octroi as well as the compromise amount and as such the present writ petition is not maintainable.