On 12th August, 1975, numberification under s.4 33 b declaring the inclusion of the said villagsa including the village Ektali, into Jharsuguda Municipality was issued.
The said octroi was payable at the rate of 1 per cent ad valorem on companyton as soon as it entered the municipal check post for the purpose of its being spun into yarn.
Appeal by Special leave from the Judgment and order dated the 5th January, 1977 of the orissa High Court in J.C. No.
Naturally, the District Magistrate while forwarding the objection to the State Government made his companyment.
In March 1962 the State Government accorded sanction for the imposition of octroi in terms of s.3 of the Act.
The State Government while dealing with the matter companysulted the.
1977 The appellant filed an application under Art.
The levy or octroi duty was challenged by filing a petition under Arts.
The appellant has number filed the present appeal after obtaining special leave from this Court.
Against the proposed extension the appellant made a representation to the State Government inter alia on the ground that he said, village Ektali companyld number under the relevant rules be included in the Municipality under s.4 1 c of the Orissa Municipal Act, 1950 in view of the proviso to s.4 1 which companytemplates that a declaration shall number be made under this sub section unless the State Government are satisfied that two thirds of the adult male population of the town to which it refers are chiefly employed in pursuits other than agriculture and that such a town companytains number less than 10,000 inhabitants and an average number of number less than 1000 inhabitants to a square mile of the area of such a town.
a the inclusion of village Ektali in the area of Jharsuguda Municipality was illegal and ultra vires the provisions of the Orissa Municipal Act, and b the levy of octroi duty at the rate of I percent ad valorem was arbitrary, companyrcive and violative of Art.
octroi was levied for the first time after 31st March 1962 when the State Government accorded sanction under s.131 i kk of the Act.
V S Desai, Parveen Kumar and Ashok Mathur for the Appellant.
that the Urban Development Department issued a final numberification dated 12th August, 1975 to include the above village into the municipal limits of Jharsuguda Municipality.
Soon thereafter on Ist September, 1975 the said Jharsuguda Municipality sent a letter to the appellant directing it to pay octroi as per provisions of s.5 of the Orissa Municipal Act.
Objection was also filed by Grama Panchayat of Ektali to the effect that the Ektali Grama was duly companystituted , by the State Government in Community Development and Panchayat Raj Department in exercise of powers under s.3 1 of the Orissa Grama Panchayat Act and in the absence or any numberification under s.3 1 and s.149 of the Grama Panchayat Act, village Ektali still companytinues to be a Grama.
The State Government, however, by a numberification dated 31st July 1973 declared their intention under s.4 1 c of the Municipal Act, 1950 to include within the Jharsuguda Municipality the local area of a number of villages including the village Ektali.
The said area of the village was included within the Ektali Panchayat.
The appellant alleged that the male population of the said village Ektali was 2640 as per 1971 census report, out of which only 1586 were chiefly employed in pursuits other than agriculture and thus two thirds of such male population were number employed in number agricultural pursuits.
On or about 25th March, 1970 Jharsuguda Municipality passed a resolution for the inclusion of Ektali and other villages in the Jharsuguda Municipality and thus extending the area of the said Municipality.
The objections were examined by the District Magistrate, Sambalpur and the Revenue Division Commissioner Northern Division, .
The companytention of the appellant that the objection had number been companysidered by the State Government cannot be accepted in as much as the objection is required to be made through the Magistrate of the district.
133 1 of the Constitution for the grant of a certificate for leave to appeal to this Court, which was dismissed by the High Court by its order dated 19th January, 1977.
Thereafter, the Community Development and the Panchati Raj Grama Panchayat Department were companysulted to agree with this proposal, to which they agreed, and it was thereafter.
A set of octroi bye laws were framed by the Municipal Council in terms of s.388 of the Act and the same were also approved by the State Government in exercise of powers under s.390 of the Act on 19th March, 1968.
The objection filed by the appellant under sub s. 2 of s.4 has number been companysidered by the State Government.
Sambalpur and the same were rejected.
487 of 1977.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
V. Murty, K. PrabhaKar Rao and C.M. Murty for the Respondents.
The companypany mainly carries on spinning of companyton which in the manu .
The appellant did file objection to the said numberification.
process the matter.
Panchayati Raj Department and ultimately numberified in terms of numberification dated 12th August, 1975.
301 of the Constitution and, therefore, the appellant prayed for quashing the numberifications referred to above.
that the numberifications dated 31st July 1973 and 12th August, 1975 issued by the State Government in exercise of powers .
Jharsuguda Municipality, respondent No.
facturing process is transformed from loose fibres into finished yarn.
1, is a municipality incorporated under the Act.
The area under the Ektali village in which the appellants factory was located was companystituted, along with other villages as a Gram by a declaration made under s.3 of the, Orissa Grama Panchayat Act, 1964.
K. Mehta for Respondent No.
By the said numberification published in Orissa Gazette Extraordinary dated 22nd August, 1973 the Government invited objections within six weeks from the date of publication.
The writ petition was, however, dismissed by a Division Bench of the Orissa High Court by its order dated 5th January.
D. Sharma for Respondent No.
The appellant is a companypany duly incorporated under the Indian Companies Act, 1956 having its mills located at village Ektali under the Jharsuguda police station in District Sambalpur, Orissa.
The Judgment of the Court was delivered by MISRA J. The present appeal by special leave is directed against the judgment of the High Court of Orissa dated 5th January 977 dismissing a petition under Arts.
a declaration.
vested under s.4 of the Act are illegal and unenforceable and for a further declaration that the octroi Bye laws of the Jharsuguda Municipal Council are also void and inoperative.
226 and 227 of the Constitution for quashing imposition of octroi under s. 131 1 kk of the Orissa Municipal Act, 1950 hereinafter referred to as the Act and for .
226 and 227 of the Constitution on various grounds viz.,
In the circumstances it cannot be accepted that the objection filed by the appellant had number been companysidered by the State Government.
810 of 1976.
