GUJARAT STATE FERTILIZER COMPANY LIMITED Vs. SIKKA DIGVIJAYGRAM JOINT NAGAR PANCHAYAT
LAWS(GJH)-1988-12-14
HIGH COURT OF GUJARAT
Decided on December 12,1988

Gujarat State Fertilizer Co. Ltd., Vadodara Appellant
VERSUS
Sikka Digvijaygram Jt. Nagar Panchayat And Others Respondents





Cited Judgements :-

GANESH CO OPERATIVE HOUSING SOCIETY LIMITED VS. ISHWARBHAI KESHAVBHAI PATEL [LAWS(GJH)-2001-8-34] [REFERRED TO]


JUDGEMENT

M.B.SHAH - (1.)Being aggrieved and dissatisfied by the Judgment and order dated 24/03/1986 passed the 2nd Joint (S.D.) Jamnagar below Ex. 5 in Special Civil Suit No. 171 of 1985 the Appellant Gujarat State Fertilizer Company Limited has filed this appeal.
(2.)The appellant has filed the aforesaid suit before the Civil Judge (S. D ) Jamnagar seeking relief of declaration that it is entitled to exemption from payment of octroi duty and also for a permanent injunction restraining the Sikka Digvijay Gram Joint Nagar Panchayat Sikka and its agents or the Ijardars to whom the contract for recovery of octroi is given by the Panchayat from recovering the octroi. The plaintiff-Company has started a project to put up the plant for manufacturing Di-Ammonium Phosphate Fertilizer. The project envisages putting up a plant for manufacture of the said product and a part of this project namely Ammonia Storage Tank and storage facilities for phosphates etc. which are to be imported is to be located near Fisheries Office within the limits of Sikka Nagar Panchayat. It is further stated that the plant is being put up entirely as a new industry. The plaintiff has obtained lands from the Government of Gujarat for this part of the project within the limits of village Sikka. Foundation stone was laid on 16/07/1985 and the construction on the said lands at Sikka has commenced on or around 20/10/1985 It has been further stated that the plaintiff has awarded a contract for erection of the Tank and other civil structures on the land to one M/s. National Builders. Hence it is contended by the plaintiff that under Rule 36 of the Gujarat Gram and Nagar Panchayats (Taxes and Fees) Rules 1964 (hereinafter referred to as the Taxes and Fees Rules) the plaintiff is entitled to have exemption from octroi duty. Inspite of this position the defendant No. 1 or their agents were threatening to detain the goods of the plaintiff for non-payment of octroi duty. Therefore the suit was filed for declaration and permanent injunction. In that suit application Ex. 5 for temporary injunction against the defendants restraining them their servants agents employees etc. from claiming and/or recovering any octroi for any goods brought for the purpose of new industry of the plaintiff was filed on 19/11/1985 The learned Judge has rejected the said application as stated above by his judgment and order dated 23/03/1986
(3.)The above Appeal From Order was filed on 6/05/1986 Along with the Appeal From Order Civil Application for interim relief was filed.
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