LAXMICHAND JAVERMAL Vs. MUNICIPAL COMMITTEE OF NANDURBAR

JUDGEMENT

(1.) The plaintiff filed this suit against the defendant, Municipality claiming Rs. 60- 4-6, being the amount charged by the Municipality, by way of Octroi duty on cloth over and above what it was under the law entitled to levy. It is admitted that Section 167 of the District Municipal Act applied, and, therefore, the first five items sued for are beyond time. Shortly put, the Municipality claimed to charge on the plaintiff's goods, which were bales of cloth, an ad valorem rate on the value of the goods according to the present value and not according to the value appearing in the schedule of rates. The OctroiSchedule is divided into 3 columns in the first column are the names of various articles; in the second column is the rate per cart-load; and in the third column is the weight in maunds or price. The cartload is to be reckoned at 16 maunds of 40 pakka seers. Cloth comes under class VII as cloth of all sorts and articles made of cotton, silk and wool, the rate per cart-load is 12 annas per every Rs. 100 or part of it. In the third column the price is to be taken at Rs. 500 per cart-load of 16 maunds.

(2.) It seems to me clear that Rs. 500 was the limit value of a full cart-load of cloth of all sorts and articles made of cotton, silk, etc., upon which the rate of 13 annas per cent. was to be levied. Otherwise, the amount Rs. 500 in the third column had no meaning. "But if no amount was mentioned, as the rate was 12 annas per cent. it would he necessary to have some method for appraising the value of such goods by means of an appraiser at the Octroi Station. But to obviate all difficulties of that kind, the framers of the schedule fixed the price per cart-load on which the ad valorem duty was to be paid.

(3.) If we turn to class VIII which includes iron and articles of iron, the rate per cart-load is 12 annas, the price of a cart-load of 16 maunds being taken at Rs. 150.