G P V A SUBRHMANYAM Vs. COMMISSIONER CORPORATION OF HYDERABAD
LAWS(APH)-1969-12-9
HIGH COURT OF ANDHRA PRADESH
Decided on December 03,1969

G.P.V.A.SUBRHMANYAM Appellant
VERSUS
COMMISSIONER, CORPORATION OF HYDERABAD Respondents





Cited Judgements :-

NOOR MOHD VS. STATE [LAWS(DLH)-1978-4-16] [REFERRED TO]
YAQOOB KHAN VS. FAZAL KHAN [LAWS(J&K)-1999-4-1] [REFERRED TO]
G V K RAMA RAO VS. BAKELITE HYLAM EMPLOYEES CO OPERATIVE HOUSE BUILDING SOCIETY [LAWS(APH)-1997-3-51] [FOLLOWED]
SUNIL KUMAR SHARMA VS. STATE (NCT OF DELHI) [LAWS(DLH)-2005-6-6] [REFERRED TO]


JUDGEMENT

Chinnappa Reddy, J. - (1.)This Writ Petition came up for hearing before one of us in the first instance and was referred to a Division Bench as it was thought that the decision of the Division Bench in W. A. Nos. 116 of 1964 and 4 of 1965 (Andh Pra) required reconsideration. Thereafter it came up for hearing before Kumarayya J. (as he then was) and Konaiah J: who referred it to a Full Bench as they also doubted the correctness of the earlier decision.
(2.)The question is a simple one. The petitioner import cocoanuts into the limits of Hyderabad Municipal Corporation from the coastal Districts of Andhra Pradesh and from Kerala. In March 1965 the Octroi Staff of the Municipal Corporation stopped lorries bringing cocoanuts into the city and compulsorily exacted Octroi from the petitioners. The petitioners claim that the levy of Octroi duty on cocoanuts is illegal as cocoanut is not one of the articles mentioned in Schedule H of the Hyderabad Municipal Corporation Act as an article on which Octroi duty could be levied. I may incidentally mentioned here that Octori duty was abolished since the filling of the Writ Petition.
(3.)Section 252 of the Hyderabad Municipal Corporation Act authorises the levy of Octroi duty in respect of the several articles mentioned in Schedule H. The articles mentioned in Schedule H are, Grain of all sorts, Flour of all sorts, Wines and Spirits, Beer, Sugar, molasses and gur, ghee Ghee substitutes. Timber, Plywood, Firewood, Charcoal, Tea, Coal, Dates, Cement, Iron and Steel, Paper, and under the head Edible:- (a) Bacon and Ham (b) Table Butter (c) Fruits (canned, tinned, bottled boxed or cartoned) (d) Fish (canned, tinned, bottled boxed, or cartoned) (e) Cheese (f) Confectionery (g) Jams and Jellies (h) Milk condensed and preserved (i) All sorts of farinaceous foods, (j) Pickles (k) Cocoa and chocolates (l) Biscuits and cakes (m) Lard (n) Fruit juices and all bevearages (o) All kinds of food and drink not specifically provided for (canned, tinned bottled, boxed or cartoned) (p) Whole mild Powder (q) Skimmed Milk Powder (r) Mawa and milk cream
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