NARASHINGH DAS Vs. MUNICIPAL COUNCIL OF DEOGARH
LAWS(ORI)-1953-10-6
HIGH COURT OF ORISSA
Decided on October 06,1953

NARASHINGH DAS Appellant
VERSUS
MUNICIPAL COUNCIL OF DEOGARH Respondents

JUDGEMENT

Panigrahi, C.J. - (1.) This is an application under Article 226 of the Constitution praying for the issue of a writ of mandamus prohibiting the opposite party, the Municipal Council of Deogarh, which was a part of the former State of Bamra, from collecting a levy known as octroi duty from the petitioner.
(2.) The case for the petitioner is that the municipality of Deogarh while it formed a part of the State of Bamra used to collect a tax at the rate of three pies per rupee on the purchase price of articles imported into Deogarh town for sale and that this tax was being levied by the Municipality till October 1952. The petitioner objected to the payment of this tax as being opposed to the provisions of the Orissa Municipal Act, 1950, (Act 23 of 1950) which came into force on 16-4-1951 in that area.
(3.) The opposite party relies on a resolution passed by the now defunct Municipality of Deogarh and contends that the imposition of the said octroi duty was legally levied at the time it was imposed with the sanction of the Ruler of Bamra in 1941, and it continues to be a legal levy even after the coming into force of the Orissa Municipal Act.;


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