- (1.) The petitioner-Company is engaged in the manufacture of Industrial Process Control Instruments. It is located within the local limits of the Faridabad Complex. It procures various components from within the country or from its collaborators and associates abroad for use in the manufacture of these instruments. These components are subjected to the levy of octroi duty. Up to July, 1986, the duty was levied @ Rs. 5.60 per 100 kilograms. On 8/08/1986, the respondents started levying ad valorem octroi duty @ 2% with 100% surcharge on the ground that the components brought by the petitioner within the local limits of Faridabad Complex were scientific instruments televisional apparatus and goods as envisaged under entry No. 76 of the 'rate schedule'. On 26/10/1987, respondent No. 5 passed an order levying an octroi duty amounting to Rs. 96,618-54 paise. Aggrieved by this order, the petitioner has approached this Court through this petition. It contends that the components used for the manufacture of Industrial Process Control Instruments are neither scientific instruments nor televisional apparatus goods, but are in fact "industrial machinery and thus do not fall in any of the items mentioned in entry No. 76 of the Octroi Rate Schedule". The respondents contest this. A few facts may be briefly noticed.
(2.) The petitioner was originally incorporated in the name of Taylor Instruments Company (India) Limited on 22/05/1964, under the Companies Act, 1956. During the pendency of this petition, it changed its name to Birla Kent Taylors Limited on 24/05/1993. A fresh certificate of incorporation was issued by the Registrar of Companies on 26/07/1993. A copy of this certificate has been produced by the petitioner with Civil Misc. Application No.12148 of 1993. It has been prayed that the changed name of the petitioner-company may be substituted and necessary correction be made in the array of parties. Notice of this application was given to the respondents. No objection had been raised. The application is, thus, allowed. Accordingly, the name of the petitioner is directed to be corrected in the title of the petition.
(3.) There was "a multiplicity of local authorities in Faridabad-Ballabgarh area with the result that integrated development of this area" was not possible. In order to "enact a uniform law for regulation and development of the Faridabad Complex and the adjoining town and localities", the legislature of the State of Haryana enacted the Faridabad Complex (Regulation and Development) Act, 1971(Act No. 42 of 1971). Under Section 21 of the Act, the Chief Administrator was authorised to impose certain taxes with the previous sanction of the State Govt. The procedure was prescribed under Section 26. In exercise of these powers, the State Govt. notified the imposition of a tax "on the entry of goods into the limits of Faridabad Complex for use, sale or consumption therein in the nature of octroi" with 50% surcharge thereon. By notification dated 14/10/1982, the rate of surcharge was raised to 100% with effect from 15/11/1982. A rate schedule was also notified. Reference to the relevant entries in this Schedule shall be made at the appropriate stage.;