- (1.) THIS writ petition is squarely covered by the ratio of the full Bench decision of this Court in M/s. Jasbeer Singh Shiv Dayal Vs. The Municipal Board, Sawai Madhopur decided on 28. 09. 1989 by Jaipur Bench. In that case the following question was referred for decision by the Division Bench to a larger Bench; "whether for determination of the value of such goods on which ad-valorem octroi is payable, in the full value of the goods the element of excise has to be included or not and whether octroi will be leviable on the element of the excise duty also only if it appears from the original bill and not otherwise"? THIS question was answered by the larger Bench as under : "for determination of the value of the goods on which ad-valorem octroi is payable the element of excise duty has to be included in the full value of the goods and octroi would be leviable on the element of excise duty also even when the same is not mentioned in the original. bil or invoice"
(2.) THAT was a case of excise duty but the Full Bench had taken into consideration the meaning of the Note appended to sub-rule (2) of Rule 14 of the Rajasthan Municipalities (Octroi) Rules 1962. The Full Bench elaborately considered the implication of the Rules 6, 8 and 14. It may be mentioned that in the Note appended to sub rule (2) of Rule 14, it is stated that the full value includes all taxes or excise duty and charges but does not include railway freight, commission or other incidental charges on the goods. While considering the question of excise duty to be included in the full value, the meaning of the Note was considered by the Full Bench. It is note-worthy railway freight, commission and other incidental charges has been excluded from the full value but all taxes, excise duty and charges have been included in the full value. The Note does not make mention that taxes, excise duty or charges already paid would be included in the full value. Even if the taxes, excise duty and charges remain unpaid, for the purpose of determination of the value of the goods for assessment of octroi, the full value of the goods would include all the taxes and charges. There is no specific mention of custom duty in the Note but admittedly custom duty is leviable on the goods and for determination of the value of the goods and for assessment of the octroi, in our opinion, the amount of custom duty will have to be added in the full value otherwise without adding custom duty full value of the goods cannot be arrived at for the purpose of assessment of octroi. . '. . ' Learned counsel for the petitioner submitted that assessment of custom duty is made only when the goods are taken out from the bonded ware house. Costom duty is not paid, at the time of entrance of the goods into the municipal limit. Octroi is to be charged on the price of the goods when the goods enter into municipal limits. It may be stated in this connection that assessment of the octroi, value of the goods is required to be determined and for determination of the value of the goods, the note categorically states that all taxes, excise duty and charges have to be included in the full value and it is in this manner the value of the goods is required to be determined for assessment of octroi. It is not in dispute that custom is payable when the goods are taken out from the bonded ware house. The goods are imported in the present case. Admittedly they are not of such a nature on which custom duty is not payable. Learned counsel for the petitioner concedes that the custom duty is payable on the goods imported by the petitioner. When custom duty is payable on the imported then the custom duty whenever paid would form part of the goods and if it forms part of value of goods, them octroi can be levied and collected by adding the custom duty to the price of the valve of the goods. Thus the ratio of the Full Bench decision fully applies to present case even when specifically custom duty does not find mention in the Note appended to sub-rule (2) of Rule 14. The Note makes mention of all taxes excise doty and charges. The custom duty would fall under the expression tax. A duty of custom is a tax on the act of importation Being a compulsory impost or levy, it is a tax. As such custom duty has be added in the full value of the goods. Thus we find no force in the contention of the learned counsel for the petitioner that custom duty is required to added in the value of the goods. It is further contended by the learned counsel for the petitioner that the Note appended to Rule 14 (2) is contrary to the provision contained in Section 104 of the Rajasthan Municipalities Act. Learned counsel for the petitioner has not been able to show the Note is contrary to Section 104 or ultra vires of that provision. Octroi is leviable on the price of the goods. Section 104 does not make a provision, what would constitute price of the goods. Under the Rule making power, what would be the price of goods has been provided for in Rule 14 and for determination of the price or value of the goods, it is provided that it would include all taxes, excise duty and charges. Thus, in our opinion, the Note appended to sub-rule (2) of Rule 14 is not ultra vires of Section 104 of the Municipalities Act. No other point has been pressed before us. In the result this writ petition has no force so it is hereby dismissed. The interim order is vacated. The petitioner shall pay the amount of octroi duty on the value of the goods including the amount of custom duty in its price, within six weeks from the date when the amount of octroi is determined and conveyed to the petitioner with interest @ 12 per cent, per annum from the date octroi became payable. . ;