TATA REFRACTORIES LIMITED Vs. STATE OF ORISSA

JUDGEMENT

(1.) ALL these writ petitions raise common question of law and as such, on the prayer and on consent of the learned counsel for the parties, they are taken up together and disposed of by this common judgment.

(2.) IN order to appreciate the contention raised in all these writ petitions, it is appropriate to take note of the brief background of the case. The petitioner -company filed O.J.C. No. 9061 of 1995 praying inter alia for issuance of a writ in the nature of mandamus quashing the notification dated 3.12.1993 under which the Belpahar Notified Area Council was constituted on the ground that petitioners statutory objection Section 417(A) of Orissa Municipal Act and representation to the Governor for declaration of Industrial Township as provided under Article 243 -Q of the Constitution of India were not considered. Prayer was made that till such time its objection/representation was not considered and disposed of by way of a reasoned and speaking order, no Octroi should be collected from it. On consideration, by order dated 23.4.96, a Bench of this Court, in the interim, directed that the petitioner -company shall deposit the octroi assessed by the Belpahar Notified Area Council and the same shall be kept in a separate account in the State Bank of India, Samada Branch, Belpahar. The writ petition was ultimately disposed of by order dated 19.2.2001 directing the State Government to take appropriate decision and pass final order on the representation of the petitioners by giving reasons and communicate their decision within two months from the date of receipt of the order. The petitioner -company appears to have filed an additional representation in continuation of its existing representations before the Secretary. Housing and Urban Development, Government of Orissa requesting therein to declare its Industrial Area as "Industrial Township" in terms of Article 243 -Q of the Constitution of India.

(3.) THE Director, Municipal Administration and Ex -Officio, Additional Secretary, Government of Orissa in his order dated 22.5.2001 indicated that despite late submission of the objection by the petitioner, the Government duly considered the same before taking a decision for consideration of the N.A.C. which will be evident from the notification dated 3.12.1993. O.J.C. No. 3282 of 1996 has been filed challenging the constitution of Belpahar N.A.C. as in Annexure -3 by notification dated 3.12.1993 and a prayer has been made to quash the said constitution of NAC. A prayer was also made for declaration of the petitioners industrial area as an Industrial Township within the meaning of Article 243 -Q of the Constitution and for refraining the opposite parties from collecting the octroi, holding tax and other taxes as prescribed in terms of Municipal Act. The valuation list as in Annexure -5 and the demand notices under -8 series to the aforesaid writ petition have been sought to be quashed. Writ petition No.11280 of 1997 has been filed by the petitioners -company for quashing the levy of licence fee by the Belpahar N.A.C. as in Annexure -8, 9 and 10 thereto. O.J.C. No.10803 of 2001 has been filed by the petitioners -company assailing the order dated 22.5.2001 (Annexure -5) passed by the Director, Municipal Administrator -cum -Ex -Officio Additional Secretary, Government of Orissa rejecting the representation of the petitioner for exclusion of Industrial Township of Tata Refractories Limited from Belpahar N.A.C. on the alleged ground that it suffers from gross non -application of mind and has been rendered without considering relevant factors such as size of the area and the municipal services provided or proposed to be provided by the petitioner as contemplated in Article 243 -Q of the Constitution of India and Section 4 of the Orissa Municipal Act, 1950.