MAGHAN PACKERS P LTD Vs. STATE OF PUNJAB

JUDGEMENT

(1.) THIS is a petition by 11 persons/parties filed under Articles 226/227 of the Constitution against (i) State of Punjab, (ii) Municipal Officer, Municipal Committee, Sangrur. The petitioners have challenged the validity of the notification dated 3. 1. 1995 fixing the octroi limits of Sangrur. The business units of some of the petitioners were located outside the municipal limits of Sangrur. The municipal limits were enlarged, vide notification dated 22. 3. 1993 and thereby the petitioners units fall within the municipal limits of Sangrur. One of the petitioners, namely, M/s Punjab Maize Products Ltd. Sangrur filed a civil suit in the Court of Senior Sub Judge, Sangrur, challenging the charging of octroi by the Municipal Committee. The plea of the plaintiff in that case was that, unless the octroi limits of the Municipal Committee were fixed, no octroi could be charged and collected. The fixing of the municipal limits was said to be different from the fixing of the octroi limits. During the pendency of the said civil suit, the Municipal Committee chose to issue a notification on 3. 1. 1995 octroi limits were fixed and thereupon the Municipal Committee assumed the powers and jurisdiction to charge and collect octroi.

(2.) THE petitioners have challenged the impugned notification on two grounds; firstly, that the said notification, containing bye-laws regarding the fixing of the octroi limits, has been issued without previous publication, as required under section 200 of the Punjab Municipal Act, 1911 (for short, the Act) and, secondly, that neither a copy of the bye-laws made under the said notification has been kept at the committee's office for inspection by inhabitants, nor a copy has been made available for sale, as required under section 202 of the Act.

(3.) SECTION 188 of the Act empowers a Municipal Committee to fix limits for the purpose of collecting octroi or terminal tax and to prescribe the routes by which animals or the articles may be imported into the municipality or exported therefrom. Clause (g) of Section 188 of the Act, which so empowers the Municipal Committee, reads as under: