H AND R JOHNSON INDIA LIMITED Vs. AHMEDABAD MUNICIPAL CORPORATION

JUDGEMENT

(1.) The short question that arises for our determination in this application is whether glazed tiles fall within Entry 28-C- flooring tiles or Entry 28-A- sanitary fittings in Schedule A to Rule 14 of the Octroi Rules framed under sec. 457(7) read with sec. 149(1) of the Bombay Provincial Municipal Corporations Act 1949 The two entries may be read in juxtaposition -------------------------------------------------------------------------- 28 Sanitary fittings including C. I. pipes 28 Flooring tiles. lead pipes cement pipes earthenware pipes stone ware pipes gunmetal valves gunmetal and brass cocks and their fittings. --------------------------------------------------------------------------

(2.) Petitioner No. 1 is a Company incorporated under the Companies Act having its Head Office in Bombay and Branches throughout India including Ahmedabad. Petitioner No. 2 is an Association of merchants dealing in sanitarywares and tiles. The first respondent is the Ahmedabad Municipal Corporation and the second respondent was the Municipal Commissioner of the first respondent Corporation at the relevant point of time. Under Entry 28-C octroi duty can be charged and recovered on flooring tiles at Rs. 1-75 Pc. Adv. while under Entry 28-A the duty chargeable in respect of sanitary fittings is Rs. 3-50 Pc. Adv. The petitioners contend that initially the Municipal Corporation was recovering octroi duty on glazed tiles under Entry 28-C but of late they have started to levy and recover octroi duty on glazed tiles under Entry 28-A. The question which therefore arises for our consideration is whether octroi duty can be charged by the Municipal Corporation in respect of glazed tiles under Entry 28-A reproduced earlier.

(3.) The Octroi Superintendent of the Municipal Corporation in his affidavit-in-reply states that flooring tiles are made out of cement concrete and are of sufficient thickness as they are intended to bear load unlike glazed tiles which are of earthenware of far lesser thickness not intended to bear load. Little dirt over the glazed tiles would show itself and can be easily removed. Thus glazed tiles are used as sanitary fittings in water closets and bathrooms while flooring tiles are used in places where they are intended to bear load. To the same effect is the affidavit of the Deputy City Engineer of the first respondent Corporation. He in terms states that glazed tiles cannot be utilised as flooring tiles having regard to their strength durability and resistance to wear and tare. He then proceeds to add that in the market also glazed tiles are not known as flooring tiles. According to him persons dealing in flooring tiles do not generally sell glazed tiles. On the other hand says the deponent glazed tiles would be available from merchants dealing in sanitary fittings and sanitarywares. He then says that in fact so far as specifications for glazed tiles are concerned the Indian standard specifications for glazed tiles have been adopted by the Indian Standards Institution on 19/12/1970 which standard was finalised by the Sanitary Appliances and Water Fittings Sectional Committee; vide Annexure A to the affidavit. That Annexure shows that glazed earthenware tiles are generally used in finishing floors and walls of kitchens bath-rooms water closets hospitals etc. where cleanliness is an important criterion. It is also pointed out therein that an additional performance requirement for chemical resistance is included as the tiles are often cleansed with detergents. On the basis of this statement made in Annexure A the deponent states that glazed tiles cannot form part of flooring tiles which are cement concrete tiles the standard whereof is set out in Annexure B appended to the affidavit. That annexure shows that three tests namely tests for transverse strength resistance to wear and water absorption have been specified in respect of flooring tiles which are expected to take load. There can therefore be no doubt that flooring tiles which are made out of cementconcrete are chosen for floorings as they are capable of load-bearing and can withstand the wear and tear having regard to their strength and durability. Glazed tiles on the other hand are earthenware tiles having a comparatively lesser thickness and are generally used in bath-rooms water closets and kitchens. It would appear from these affidavits filed on behalf of the Municipal Corporation that glazed tiles which are generally used in sanitary blocks are not flooring tiles within the meaning of Entry 28 quoted earlier.