- (1.) THE controversy here pertains to the exemption from payment of octroi claimed by Messrs. Niky Tasha India Private Limited, by virtue of the notification of 5th April, 1985 (annexure P-3), issued by the Governor of Haryana under Sub-section (3) of Section 21 of the Faridabad Complex (Regulation and Development) Act, 1971 (hereinafter referred to as "the Act" ).
(2.) MESSRS. Niky Tasha India Private Limited is located in the area of the Faridabad Complex. It was registered as a small-scale industrial unit on 27th June, 1981. To begin with, the business of the company consisted of the assembling of gas stoves and the manufacture of gas stoves with electrical panels. Later, it took to the manufacture of electronic goods including television sets.
(3.) THERE is a tax payable on the entry of goods into the Faridabad Complex under the Notification of 7th April, 1972 (annexure P-1) issued by the Governor of Haryana under Clause 6 of Section 22 of the Act. The Schedule set out therein indicates the items leviable to tax and the amount and surcharge chargeable thereon. According to item 76 thereof, the octroi payable on "televisional apparatus and goods" being 2 paise per rupee with a surcharge thereon, which is presently 100 per tent. The Faridabad Complex has been charging octroi at this rate from Messrs. Niky Tasha since more than four years now.;