JAGMOHANDAS PARSHOTTAMDAS SHAH Vs. NADIAD NAGAR PALIKA
HIGH COURT OF GUJARAT
JAGMOHANDAS PARSHOTTAMDAS SHAH
NADIAD NAGAR PALIKA
Click here to view full judgement.
(1.) The petitioners challenge herein the levy of octroi at enhanced rates by the respondent-Municipality under the impugned resolutions on diverse grounds.
(2.) The respondent municipality passed a resolution on 31/03/1979 under sec. 101 of the Gujarat Municipalities Act 1963 (hereinafter referred to as the Act) declaring its intention to revise the rates of octroi duty in respect of items therein mentioned. Objections were duly invited and the petitioners or some of them filed the objections. On 30/04/1979 the General Board of the respondent- Municipality appointed a Committee consisting of eight members to make recommendations after consideration of these objections. The Committee heard the objectors and made a report to the General Board incorporating its recommendations on 23/09/198 1/10/1981 the General Board of the respondent-Municipality passed a resolution fixing the rates of octroi after taking into consideration the recommendations of the Committee. On 24/11/1981 the Government sanctioned the levy under sec. 102. By a resolution passed by the General Board of the respondent Municipality on 30/11/1981 the revised rates of octroi were brought into force on and with effect from 1/01/1982
(3.) At the hearing of the petition the levy was challenged on the following three grounds:
(1) The Committee appointed by the General Board of the respondent-Municipality to consider and make recommendations on the objections became functus officio upon the expiry of the period of one year from the date of its appointment that is to say on 29/04/1980 and therefore the General Boards resolution imposing the levy which was based upon the recommendations of the said Committee was ultra vires.
(2) It was not competent to the respondent-Municipality to levy octroi at enhanced rates inasmuch as the revenue which was expected to be raised thereby was far in excess of its needs.
(3) Clauses (b) and (c) of Bye-law 7 of the By-laws relating to refund are ultra vires inasmuch as they bar refund under the contingencies or circumstances therein mentioned and in that manner facilitate levy of octroi on the entry of goods into the limits of the respondent-Municipality even though they are not meant for consumption use or sale therein. We shall briefly deal seriatim with these grounds of attack on the levy. Ground No. 1:;
Copyright © Regent Computronics Pvt.Ltd.