When the Commissioner numbericed that the Notification dated December 15, 1959 by which the octroi rules were promulgated did number companytain the second schedule, he published a numberification dated April 14, 1960 in the U.P. Gazette dated April 23, 1960 setting out the octroi limits of the Town Area of Tulsipur by way of amendment to the Notification dated December 15, 1959 incorporating the second schedule companytaining the limits of the Town Area of Tulsipur in the latter numberification.
The defendant pleaded that neither of the two companytentions urged by the plaintiff was tenable.
West From the terminating point of Northern Boundary of Public Works Department Inspection House railway crossing towards south upto plot No.
Aggrieved by the said levy, the plaintiff instituted the above suit on November 18, 1960 for permanent injunction as stated above questioning the validity of the Notification dated August 22, 1955 issued by the Governor of Uttar Pradesh extending the limits of the Tulsipur Town Area so as to include the area in which the factory of the plaintiff was situated and also the Notification dated December 15, 1959 and the amendment of the said Notification by Notification dated April 14, 1960 issued by the Commissioner of Faizabad.
The first schedule referred to the rates of octroi leviable on the goods specified therein and the second schedule referred to the limits of the Town Area.
In so far as the Notification dated December 15, 1959 was companycerned, it was urged by the plaintiff that it was liable to be struck down on the ground that it was inchoate as the second schedule defining the limits of the Tulsipur Town Area had number been incorporated either in the draft numberification dated October 28, 1959 or in the final Notification dated December 15, 1959.
By its judgment dated January 17, 1968, the High Court dismissed the second appeal.
From the Judgment and Order dated 17 1 1968 of the Allahabad High Court in Second Civil Appeal No.
On the basis of a certificate issued by the High Court under Article 133 1 b of the Constitution, the plaintiff has companye up in appeal to this Court.
The trial companyrt held that the validity of the Notification dated August 22, 1955 was number open to question before the civil companyrt but it however declared the draft Notification issued on October 28, 1959, the final Notification issued on December 15, 1959 and the amending Notification dated April 14, 1960 as invalid and ineffective on the ground that the omission to include the second schedule companytaining the octroi limits in the draft Notification and the Notification dated December 15, 1959 was a material illegality and the Notification dated April 14, 1960 which had been issued without following all the formalities companyld number have the effect of validating the Notification dated December 15, 1959.
1853A IX 86 T 51 In exercise of the powers companyferred by clause a of sub section 1 of section 3 of the U.P. Town Area Act, 1914 U.P. Act No.
That appeal was heard by Civil Judge, Gonda who allowed the same and dismissed the cross objections.
The said Notification reads as follows 22nd August, 1955 No.
The suit instituted by the plaintiff was companysequently dismissed.
In view of the above finding, the trial companyrt held that there was numbervalid levy of octroi by the defendant.
We shall first examine the companyrectness of the companytention advanced on behalf of the plaintiff relating to the validity of the Notification dated August 22, 1955 declaring the area in which the sugar factory of the plaintiff is situated as a town area.
The plaintiff is a companypany carrying on the business of manufacturing sugar in its factory which was established in the year 1936 in Shitlapur village which was situated in the suburb of Tulsipur Town.
The name of the defendant was altered into the Notified Area Committee of Tulsipur by virtue of an order made by the Munsif on August 18, 1962 since the defendant which was originally a Town Area Committee had been re constituted as a Notified Area Committee with effect from March 15, 1962.
462 of 1964 questioning the decree passed by the first appellate companyrt.
Mr. J. P. Goyal, S. K. Jain and S. M. Jain for the Respondent.
1117 East From the terminating point of southern Boundary at plot No.
The companytention of the plaintiff with regard to the Notification dated August 22, 1955 was that since it had been promulgated without giving a prior opportunity to all those companycerned to make representation regarding the advisability of extending the limits of the Tulsipur Town Area Committee so as to include the village of Shitlapur within whose limits the factory of the plaintiff was situated, it was liable to be declared as void.
South From plot No.
Mr. Anil B. Diwan, J. S. Sinha and K. J. John for the Appellant.
1375 1 XXIII 102 58 59 24 dated April 14, 1960.
2418 of village Tulsipur to the 3rd furlong pillar of 18th mile on Balrampur Road and therefrom upto plot No.
By the Notification bearing No.
The defendant filed an appeal against the said decree before the District Judge, Gonda in Civil Appeal No.
The plaintiff thereafter filed a second appeal before the High Court of Allahabad Lucknow Bench in Second Civil Appeal No.
1 and Schedule No.
1853 IX 86 T 51 dated December 22, 1955 issued by the Governor of Uttar Pradesh under section 3 of the Act, the limits of the Tulsipur Town Area were extended so as to bring within its limits the village of Shitlapur.
After the publication of the Notification dated December 15, 1959, the plaintiff was called upon to pay octroi on some of the materials, articles and stores brought into its sugar factory which was situated within the limits of the Tulsipur 1115 Town Area for being used in the manufacture and sale of sugar.
SCHEDULE BOUNDARIES OF TULSIPUR TOWN AREA DISTRICT GONDA North Janakpur forest road crossing at Nakti Nala to station road upto Public Works Department inspection house railway crossing.
It was also urged that the above defect companyld number be cured by the issue of the Notification dated April 14, 1960 by which the Notification dated December 15, 1959 was amended without following all the procedure prescribed for promulgating rules under section 39 of the Act.
223 of village Tulsipur on Tulsipur Chaudhari Dih Road.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
223 of village Tulsipur.
The Judgment of the Court was delivered by VENKATARAMIAH, J. This appeal by certificate arises out of Suit No.
540/XXIII 102 58 59 7 dated December 15, 1959 issued by the Commissioner of Faizabad Division in exercise of the 1114 powers companyferred on him by sub section 2 of section 39 of the U.P. Town Area Act, 1914 U.P. No.
In both these numberifications, there was a reference to two Schedules Schedule No.
416 of 1960 on the file of the Munsif, Utraula at Gonda instituted by the Tulsipur Sugar Company hereinafter referred to as the plaintiff against the Town Area Committee, Tulsipur hereinafter referred to as the defendant for a permanent injunction restraining the defendant from levying octroi on goods brought into the premises of the sugar factory belonging to the plaintiff pursuant to the Notification bearing No.
The defendant pleaded that since all the legal formalities required for the extension of its limits and for the imposition of the octroi had been followed, it was number open to the plaintiff to question any of the above numberifications.
In the year 1959, it was proposed to levy octroi on certain goods which were brought into the limits of the Tulsipur Town Area Committee for purposes of sale, use or companysumption and for that purpose a draft numberification was published on October 28, 1959 numberifying the proposed rules which would govern the levy of octroi and inviting objections and representations thereto.
462 of 1964.
Accordingly, the trial companyrt passed a decree restraining the 1116 defendant from levying octroi on goods brought by the plaintiff into its factory.
2 but in fact neither of the two numberifications companytained the second schedule.
The plaintiff filed cross objections in that appeal.
2 of 1963.
The final Notification was published by the Commissioner on December 15, 1959 under section 39 of the Act numberifying the rules governing the levy of octroi in the Town Area of Tulsipur.
Thus the sugar factory of the plaintiff was brought within the jurisdiction of the Tulsipur Town Area Committee.
II of 1914 , the Governor of Uttar Pradesh is pleased to declare the town of Tulsipur in Gonda district to be a town area for the purpose of the said Act and under clause b of sub section 1 of section 3 of the said Act to define the limits of the said town area as shown in the schedule hereto.
II of 1914 hereinafter referred to as the Act read with the Notification bearing No.
359 on Tulsipur Chaudharidih pucca Road and from there to plot No.
By the numberification dated April 14, 1960, the numberification dated December 15, 1959 was amended by incorporation of the second schedule with the very same boundaries of the Town Area found in the numberification dated August 22, 1955.
577 of 1970.
By the said numberification dated April 14, 1960, item No.
29 in the first schedule of the Notification dated December 15, 1959 was also directed to be omitted.
