- (1.) The petitioner is a manufacturer of Ayurvedic Medicines, Syrups, Hair-oils, and Tooth-paste etc, and is having its factory at Sahibabad (UP) and Alwar (Rajasthan). A warehouse is situated at Plot No. 7 Bais Godam within the limits of Municipalities Corporation, Jaipur. The goods manufactured at the aforesaid two factories are transported to the warehouses at Jaipur from where part of the said goods are sold for local consumption and part of the same are re-exported outside the Municipal limits for sale, use or consumption in different villages, cities and towns in Rajasthan. The dispute has arisen because the Municipal Corporation, Jaipur is collecting the octroi duty on all the goods which are bought within the municipal limits of Jaipur at the said warehouses.
(2.) It is submitted that a sum of Rupees 68,995/- has already been collected which is not due in accordance with law and that the petitioner was not allowed the current account facility. By the order dated 11/01/1994 the respondents were directed to inform as to what was the requirement to be complied with by the petitioner which has not been done which disentitles the petitioner for the current account facility. On 9/02/1994, at the time of hearing arguments in this writ petition no such deficiencies were pointed out and after hearing both the learned counsel I am of the view that the respondents, would grant the current account facility to the petitioner like other units which are having the same facility.
(3.) So far as the claim of the petitioner with regard to the refund of the amount already collected in excess and not due in accordance with law is concerned, no investigation into the detailed facts could be made at this stage and beside this, the petitioner has remedy under the Act itself. In these circumstances no relief can be given so far as the claim of refund is concerned.;