STATE OF GUJARAT Vs. ANGADIA KANTILAL SOMABBAI AND OTHERS

JUDGEMENT

(1.) In these three appeals the question of general importance which arises for our determination is (i) whether a firm of Angadias can be said to be "importers of goods" within the meaning of Rule 11 of the Ahmedabad Municipal Corporation Octroi Rules framed under sub-section (7) of Section 457 read with sub-section(1) of Section 149 of the Bombay Provincial Municipal Corporations Act, 1949 (hereinafter called 'the Act') and, if yes, (ii) whether it can be called upon to furnish the information required by the requisition notice issued as per Sch. I appended to the Rules. In order to decide this question it is necessary to refer to few provisions of law which have a bearing on the point at issue.

(2.) Section 127(2) of the Act empowers the Municipal Corporation to impose taxes specified in sub-section(1) of the said section. Octroi is one of the taxes specified in sub-section (2) of Section 127 of the Act. Section 149(1) enacts the procedure to be followed for levying the taxes specified in sub-section (2) of Section 127 of the Act. That section lays down that in the event of the Corporation deciding to levy any of the taxes specified in sub-section (2) of Section 127, it shall make detailed provision, in so far as such provision is not made under the Act, in the form of the rules, modifying, amplifying or adding to the rules at the time in force for any of the matters catalogued in Clause(a) to (e) of that sub-section.

(3.) Section 466 empowers the Commissioner to make Standing Orders consistent with the provisions of the Act and the Rules and bye-laws in respect of-