C.M.LODHA, C.J. - (1.) THE above three special, appeals under Section 18 of the Rajasthan High Court Ordinances 1949, arise, out of the judgment by M.L. Joshi, J. dated January 28, 1977, where by the 'learned Judge partly allowed civil writ petitions Nos. 17 and 21 of 1976, filed by M/s Parekh Automobiles and Sukh Sampat Raj respectively, against the Municipal Council, jodhpur, and restrained the Municipal Council from charging or realising octroi on the goods brought within the limits of the Municipal Council by the Indian Oil Corporation Ltd., but re exported by the said Corporation outside the Municipal limits Council their refile out lets for use and consumption outside the limits of the Municipal Council|. However, the prayer of the petitioners for refund of the octroi, already paid by them was -refused. Aggrieved by the direction' issued against in the Municipal Council has preferred appeals Nos. 9 and 13 of 1977. M/s Parekh Automobiles there in after to be referred to as the petitioner) has also preferred appeal from the order of refusal by the learned single Judge to issue a direction for refund of the octroi already paid The petitioner appeal is registered at No. 31 of 1977. We propose to dispose of all the three appeals by this judgment.
(2.) THE facts relevant for the disposal of these appeals lie within a narrow compass and are not, in dispute We, shall take up the facts in appeals Nos. 9 and of 1977, which arise out of the writ application filed by Messers Parekh Automobiles. The facts in the ohere writ case filed by Sukh Sampat Raj are stated be almost identical and therefore, we do not consider it necessary to narrate them separately. M/s Indian Oil Corporation (which is respondent No. 2 in all the three appeals and which will be here after referred to as the 'Oil Corporation') has a depot within the Municipal limit of Jodhpur, where the petroleum products are stored and the same are supplied by the Oil Corporation to Various petrol pumps situated within the limits of the Municipal Council is well as outside. The retail outside of the petitioner is situated in village Dangiawas, which is admitted outside the limits of the Municipal Council, Jodhpur, It appears that the Oil Corporation was being extended current account facilities under Section 133 of the Rajasthan Municipalities Act, 1959 (which will hereinafter be referred to as 'the Act') so that it my not have to pay octroi on each consignment at the time of the entry of the goods within the limits of the Municipal Council, but the account may so settled at intervals. It further appears that, as provided under Rule 13 if the Rajasthan Municipalities (Octroi) Rules, 1962 thereinafter referred to as the Rules''), printed book of entry passes in duplicate as well as printed book of transport passes were supplied in forms N is 7 and 5 respectively to the Oil Corporation' Tax on account of the special facilities given to the Corporation, amount of, octroi duty payable by the Oil Corporation Was based on total amount of the octroi as.shown by the entry paises less total amount of the goods transported outside the Municipal limits, as shows, by the transport passes. The petitioner's case is that all of a sudden on July 25, 1975 the Municipal Council suspended the transport passes facility given to the Oil Corporation and began to charge octroi from the Oil Corporation on the petroleum products brought' within the Municipal limits even though they were re exported by it out side the Municipal limits for consumption outside the limits. The Oil Corporation in its turn therefore, started charging octroi on supplies made by it to the petitioner at Dangiawas by adding the amount of octroi in bills for the supplies made to the petitioner's retail outlet in Dangiawas even though it made representation to the Government of Rajasthan that Octroi was being illegally Charged by the, Municipal Council on goods taken back outside the Municipal limits and so also consumed outside the limits The Government it is alleged, wrote to the Municipal Council (vide letter Ex. 2) that the latter having granted current, account facilities to the Oil Corporation under Section 133 of the Act, should charge octroi on the basis of petroleum products imported by the Oil Corporation minus the goods re -exported by it to its other distributing centres in Rajasthan outside the Municipal limits. The petitioner case is that it also made representation to the Council challenging it right to realise octroi on the petroleum products received by it at the retail outlet at Dangiawas, but to no avail, and therefore, the petitioner filed the writ petition praying that the Municipal Council may be restrained from realising octroi on the petroleum goods received by it at its retail outlet at Dangiawas for consumption or use outside the limits of the Municipal Council, Jodhpur. It has also been centered by the petitioner that the petroleum products supplied to it at Dargiawas are not sold to it within the limits of Municipal Council, Jodhpur, but the sale takes place at Dargiawas where the retail outlets of the petitioner is situate.
(3.) THE Municipal Council as well as the Corporation filed separated replies to the writ petition. The Oil Corporation admitted the petitioner's case, whereas the Municipal Council contested the petition. The reply of the Municipal Council is that octroi is Chargeable at the place where the sale is made irrespective of the fact where the goods are consumed or used, and therefore, its contention is that since the sale to the respondent is made at Jodhpur, octroi is chargeable even though the goods are re -exported outside the Municipal limits by the Oil Corporation. Certain preliminary objections were also raised by the Municipal Council.;