Shiv Kumar Sharma, J. - (1.) Challenge in these appeals is to the judgment dated August 5, 1997 of learned Single Judge whereby the Municipal Corporation Kota, appellant herein, was directed to refund the amount of Rs. 12,31,498.12 with interest to respondent M/s. J.K. Synthetics (for short 'JKS').
(2.) Contextual facts depict that the writ petition was filed by JKS before the learned Single Judge, assailing the validity of Rule 14 (8) of Rajasthan Municipalities (Octroi) Rules, 1962 (for short 'Octroi Rules'). The prayer made in the writ petition was as under : (i) to declare Rule 14(8) of the Rajasthan Municipalities (Octroi) Rules, 1962 to be unconstitutional as violative of Article 14 and to struck (sic) down the same and to quash the decisions contained in the letters dated 19.9.1982 and 12.8.1981 and the respondents nos. 1, 2 and 4 be directed to refund the amount of Rs. 12.31,498.12 with interest at the Bank rate, (ii) to declare that petitioner no. 1 was entitled to exemption for a period mentioned in the certificates Annexure-2 and 3 and contrary decision of respondents Nos. 1, 2 and 4 was void, ineffective and inoperative.
(3.) Learned Single Judge however did not examine the validity of Rule 14(8) of Octroi Rules but observed thus : (Para 19) ....Strictly speaking the provisions of Rule 14(8) are not applicable in the present case, because the petitioner was not holding the certificate and, therefore, the amount deposited was for the reason because it was not granted and it was not on account of failure of the petitioner to produce such certificate.";