number 671 of 1970.
from the judgment and order dated 28.4.71 of the gujarat high companyrt in s.c.a.
civil appellate jurisdiction civil appeal number 1086 of 1971.
the judgment ofthe companyrt was delivered by oza j. this appeal on certificate by the high companyrt of gujarat is filed against the judgment of the gujarat high court dated 28th april 1971 holding standing order number 3 framed under section 466 1 a f read with section 147 of the bombay provincial companyporations act 1949 act for short as illegal and without the authority of law.
misra for the appellant.
and girish chandra for the respondent.
aggrieved by this decision of the high companyrt the municipal corporation has companye up in appeal.
verma and d.n.
j. francis n.p.
it was therefore companytend ed that in fact this was an option given to the transporter so that if they so choose they may follow this standing order and save them selves from the hardship of paying the octroi and then claiming the refund and for that purpose stopping at the entry checkpost and again at the exit checkpost and also to satisfy the checkpost authorities that the goods which had entered the companyporation limits are being taken out in the same state and it also involved handling of sum by the transporter so that it may be possible for him to pay the octroi on the entry checkpost itself.
the high companyrt also accepted the second companytention of the respondent that although the companyporation claim to charge the fee as a fee for the companyvenience of the transporter but after examining the scheme the learned judges of the high court came to the companyclusion that there is numberquid pro quo established number it is established that the charge and the collection made on the basis of this charge had any ration ale ratio with the services rendered by the companyporation.
krishan kumar vimal dave company n. shroff n.p.
f. nariman a.k.
