PAREKH AUTOMOBILES Vs. MUNICIPAL COUNCIL

JUDGEMENT

(1.) THESE two writ petitions challenge the validity of the levy as the octroi on the petroleum products by the Municipal Council Jodhpur sell from depot of the Indian Oil Corporation at Jodhpur, hereinafter called the respondent No. 2 to its retail outlets viz Dangiavas and Mogda. The petitions are based on almost identical facts and involve common questions of law and so they are being disposed of by a single judgment.

(2.) AS the facts and points involved in both the writ petitioner are almost similar it will be sufficient to narrate facts from writ petition NO. 17/76 Parekh Automobiles v. Municipal Council Jodhpur and Anr. as the decision in this case will govern the decision in the another writ petition also.

(3.) THE case of the petitioner is that the goods are not sold at Jodhpur but actually the sale takes place at Dangiawas the retail outlet of the petitioner. Secondly even if the sale is held to have taken place at Jodhpur merely on that account octroi cannot be levied unless the goods sold are meant for the use or consumption of the consumers within limits. The petitioner has therefore prayed for an order or direction or writ that the respondent be restrained from realising the octroi on diesel, petroleum products etc, which are supplied to the petitioner at its outlet station by the respondents No. 2. It has been further prayed that the respondent be ordered to refund the octroi -tax as mentioned in the schedule A which has been illegally realised from the petitioners.