- (1.) The petitioner-company registered under the provision of the India Companies Act carries on its industry in the Industrial Area, Rajpura. The area where the factory of the petitioner is located since 1963- 64, fell within the limits of the Notified Area Committee, Rajpura Township. The Railway Station, Rajpura where the goods and the material are imported by the petitioner for use in the manufacture and process in its factory is located in the area of the Municipal Committee, Rajpura. In August, 1974 the Notified Area Committee was abolished and its area was amalgamated in that of the Municipal Committee, Rajpura. Prior to August, 1974 the aforesaid position continued, that is, the Railways Station was within the area of Municipal Committee, Rajpura and the premises of the petitioner were located in the Notified Area Committee of Rajpura Township. The petitioner-company imports raw material from outstations for its use in the manufacture are process, which was received at the Railway Station, Rajpra. The petitioner after taking the delivery of the good was to carry those through the Municipal units of Rajpura to the site of their industry within the limits of the Notified Area Committee. The Municipal Committee, Rajpura, used to issue transit passes as contemplated in the Chapter V of the Municipal Account Code. At the point of entry of the goods, the transit passes were deposited at the Municipal barrier of the Municipal Committee, Rajpura. Prior to 1970 the Municipal Committee, Rajpura, never demanded any octroi on the goods imported by the petitioner and allowed those to pass on the transit pass basis. In the year 1970, for the first time, the Municipal Committee insisted on the payment of the octroi duty with the contention that it should not permit it to pass the goods without the payment of octroi on the goods brought to the Railway Station. Rajpura, the consignee of the goods being shown as 'self' in the Railway Receipt. The petitioner objected to this demand of the Municipal Committee, Rajpura. The Municipal Committee, accepted the contention of the petitioner and exempted the goods from the charge of any octroi, vide Resolution No. 1946 dated 6th of May, 1973. The Municipal Committee, then again changed its decision and started demanding the octroi. The petitioner then filed Civil Suit No. 734 on 15th of December, 1971 M/s Industrial Cable Ltd., Industrial Area, Rajpura, v. The Municipal Committee, Rajpura) in the court of Sub-Judge, Rajpura, with a prayer for a permanent injunction restraining the Municipal Committee from demanding and charging octroi from the petitioner on the goods imported and to be carried to the limits of the Notified Area Committee. In that suite the petitioner obtained a temporary injunction on 18th December 1971, restraining the Municipal Committee from the charging of the octroi. The suit was ultimately dismissed on 24th of March, 1973. As regard the payment of octroi to the Notified Area Committee, the petitioner had been granted exemption under Section 71 of the Punjab Municipal Act, hereinafter referred at the Act, vide Notification No. 14002-2CI-65/1440 dated 15th of January, 1966, on payment of octroi on the basis of lumpsum annual payment to the Notified Area Committee, Rajpura Township for the period of five years. The petitioner was again granted exemption on 21st of January, 1971, under Section 71 of the Act for payment of lumpsum amount for the period ending 31st of March, 1971, and again vide orders dated 30th of April, 1971. The petitioner was granted exemption under the same provisions of the Act for the period from Ist of May, 1971 to 30th of April, 1972. The petitioner was again granted exemption under the same provision of the Act on 28th of April, 1972 on payment of lumpsum amount for a period of five years to be paid to the Notified Area Committee, Rajpura Township. The petitioner was paying in lumpsum the amount of Rs. 1,10,000/- per annum to the Notified Area Committee on ad hoc basis on the imports made by it within the limits of the Notified Area Committee, Rajpura Township and this order was to remain in operation for five years, that is, upto 30th of April, 1977. The petitioner brought this matter to the notice of the Government that if the claim of the Municipal Committee, Rajpura was accepted, it would amount to imposition of double octroi on the same goods; once by the Municipal Committee, Rajpura and for the second time by the Notified Area Committee, Rajpura Township. Realising and appreciating the difficult of the petitioner and other industrial concerns in the area of the Notified Area Committee, Rajpura Township the Government granted exemption of the petitioner and other Industrial concerns from the payment of octroi to the Municipal Committee, Rajpura, vide orders No. 6034 ICI-73/7276 dated 24th of May, 1973, and No. 7608-ICI/73/9467, dated 26th of June, 1973, and subsequent orders passed from time to time granting exemption upto 31st of July, 1974, after which date the area of the Notified Area Committee was included within the limits of Rajpura Municipal Committee. The Municipal Committee, Rajpura, however, demanded the octroi from the petitioner for a period not covered by the said exemption orders. The petitioner made a representation to the Punjab Government requesting for the exemption from April, 1970 to April, 1973, so that the petitioner could be saved from payment of double octroi. The Punjab Government after examining the position and accepting the prayer of the petitioner vide Order No. 11345-ICI- 75/41580 dated 4th of December 1975 copy of which is annexure P-8 granted the exemption to the petitioner from the payment of octroi from Ist of April, 1970 to 28th of March, 1973, on payment of lumpsum amount of Rs. 1,88,225.77. The Government of Punjab then vide order Annexure P 9 withdrew order No. 11345-ICI-7/11580 dated 4th of December 1975 (Annexure P.8), giving exemption on the ground that the previous order was not permissible under law to give exemption with retrospective effect.
(2.) The petitioner has filed this petition under Articles 226 and 227 of the Constitution of India challenging the notification Annexure P.9 on the ground that order Annexure P.8 could not be withdrawn. It is averred that Annexure P. 9 is violative of the principles of natural justice, as no opportunity of hearing was given to the petitioner before the financial benefit given to it had been withdrawn. Since it has resulted into civil consequence, the petitioner should have been given an opportunity of hearing.
(3.) M/s. Bharat Commerce and Industries Ltd., Rajpura, M/s. Roadmaster Industries of India Pvt. Ltd., Rajpura, and M/s. Dinesh Industries, Industrial Area, Rajpura, which have the same facts as the petitioner in C.W.P. No. 419 of 1978, also filed C.W.P. Nos. 463 of 1978, 464 of 1978 and 545 of 1978 respectively. All these orders which are mentioned by the petitioner, have also been passed in favour of these petitioners and all the favour petitions are similarly placed so far as the question of facts and law are concerned. As the petitions are more or less the same and the same relief is being claimed, the fact so the other three petitions need not be reproduced and there being a common question of law and facts in all these four cases. They shall be decided together and the judgment is being recorded in C.W.P. No. 419 of 1978.;