SITA RAM AND SONS Vs. NAGAR MAHAPALIKA, VARANASI THROUGH ITS ADMINISTRATOR AND ANOTHER

JUDGEMENT

(1.) BY means of this writ petition filed Under Article 226 of the Constitution of India, the Petitioner has prayed that a writ in the nature of mandamus be issued to the Nagar Mahapalika, Varanasi (Opposite Party No. 1) not to charge any octroi duty from the Petitioner on Indian made liquor. It has also been prayed that the order made by opposite party No. 1 to realise octroi duty on liquor purchased by the Petitioner and brought within the Nagar Mahapalika limits of Varanasi be quashed by means of writ in the nature of certiorari.

(2.) THE Petitioner firm has not given the details regarding the order which it seeks to get quashed nor has it filed a copy of that order. The only point which arises in this petition, therefore, is whether a writ in the nature of mandamus as prayed by the Petitioner can be issued.

(3.) RELYING on the aforesaid Notification dated 8 -11 -1965 the Petitioner has contended that liquor made in India is exempt from octroi duty. On the other hand, the contention of opposite party No. 1 is that only country -made wine is exempt from payment of octroi duty.