- (1.) In the aforesaid writ petition and others (particulars of which mentioned in schedule attached to it), common question of law is involved and as such they are decided by one order.
(2.) The Petitioner-Company carries on the business of manufacture and sale of various products in cycle box and ball and roller bearings. It imported certain machines from Japan. When the machines imported by the Company reached at octroi check post of Municipal Council, Jaipur at Ajmer Road, dispute arose between the parties regarding payment of octroi duty. According to the petitioner- company the goods imported by it fall within the entry No. 109 of the Schedule of octroi duty notified by the respondents on 5.12.1991, whereas, according to Municipal Council, Jaipur, the goods fall within Entry No. 74 and 69(e) of the Schedule dated 5.12.1991. Under these circumstances, the petitioner-company was not permitted to bring the goods in the City. The petitioner company filed the present writ petition and prayed that the respondents be directed to release the trucks and allow the petitioner company to take the same at the premises of the company inside the city after payment of octroi duty in accordance with Entry No. 109 of the said schedule. It was further prayed that it may be declared that the machines imported by the petitioner-company fall within the Entry No. 109 of the Octroi Schedule dated 5.12.1991, and the respondents be directed from realising octroi duty only in accordance with Entry No. 109 of the said schedule.
(3.) The writ petition was listed for admission on 13.7.1992, and after hearing counsel for the petitioner, this Court directed for issuing notice to the respondents to show cause as to why the writ be not admitted and finally disposed of. On the stay application, this Court permitted the petitioner company to take the machines in Jaipur city on payment of Rs. 50/- per quintal. For the balance amount, the petitioner was directed to furnish bank guarantee.;