MUNICIPAL COMMITTEE, DAMOH Vs. JASWANTLAL PRAHALAD BHAI AND COMPANY

JUDGEMENT

(1.) THIS order will dispose of Revision Applications Nos. 7 and 8 /XXIV -2 /57 as both involve the same points for consideration.

(2.) THE non -applicant in Revision No. 7/57 is a merchant of Damoh. He was refused refund of octroi tax by the Municipal Committee on the export of Hessian -bags outside the limit of Damoh on the ground that the import duty paid was on Hessian -cloth and not on Boris (Hessian -bags), the latter being different from Hessian -cloth itself. In appeal, the Sub -Divisional Officer ordered refund against which the Municipal Committee has now come up in revision.

(3.) A perusal of the written reply submitted by the Municipal Committee before the lower -appellate Court shows that the Committee did not dispute the fact that the Boris in question were made out of the imported Hessian -cloth. It is only at the revisional stage that the ground No. 1 has been raised. Whether Boris in question were made out of imported cloth or some other cloth is a question of fact and cannot be opened at this stage. In fact, as this question was not raised, it was not necessary for the learned Sub -Divisional Officer to call upon the non -applicant to file an affidavit in this respect. That was probably done as a measure of abundant precaution. In any case, the Committee is not entitled to dispute the fact at this stage. With regard to the second ground the refund rules issued under Government Notification No. 7085 -5025/N -XIII, dated 5 -12 -48 are quite clear on the point. Rule 27 (b) reads as follows: