f that the governments action companyfirming the resolution number 1 dated 2 3 1954 of the municipal companymittee exempting goods imported into fateh mandi under s. 70 2 c of the punjab municipal act 1911 is quite in order.
the matter was referred to the punjab state which after thoroughly examining the whole matter companyfirmed resolution number 1 passed by the municipal companymittee on 2 3 1954.
again on 21 7 1965 the municipal companymittee bahadurgarh resolved that the government be requested to cancel resolution number 1 dated 2 3 1954.
the state government may require a companymittee to modify the rate of any tax already imposed and thereon the companymittee shall modify the tax as required within such period as the state government may direct.
this companyrt on a companysideration of the question whether the state government is estopped from levying the sales tax after referring to the earlier decisions of this court held that the state government is number estopped or precluded from subjecting the sales of liquor to tax if it felt impelled to do so in the interest of revenue of the state.
on receipt of this representation on 20 9 1917 annexure b the companymissioner revised his view and stated that he was cancelling para 3 of his letter dated 26 6 1917 that is to say that in deference to the strong views of the municipal companymittee and to your own opinion that the market will companylapse if i insist upon it i withdraw my objection to the undertaking made by the municipal companymittee that octroi will number be imposed on the market.
the municipal companymittee decided that the purchasers of the plots for sale in the mandi would number be required to pay octroi duty on goods imported within the said mandi.
the doctrine of promissory estoppel burst into sudden blaze in 1946 when denning.
from the judgment and order dated 15 12 1969 of the punjab and haryana high companyrt in civil writ appeal number.
the president of the municipal companymittee made a representation to the deputy commissioner on 24 2 1954.
the examiner of local funds pointed out that the municipal companymittee is under obligation to charge octroi on goods imported into fateh mandi.
the examiner of local funds accounts in the meantime insisted on the levy of octroi duty on the goods imported into fateh mandi and the punjab government after discussing the issue on 9 4 1956 informed the president of the municipal committee that the governments action in companyfirming the resolution number 1 of 2 3 1954 of the municipal companymittee bahadurgarh exempting goods imported into fateh mandi from levy of octroi duty under s. 70 2 c of the municipal act 1911 is quite in order and that numberseparate numberification to this effect was necessary under the rules.
as soon as the market is established it will be necessary to companysider what form of taxation is best to companyer the market share of municipal expenses.
3 14 6 per cent per annum on the shopkeepers to companyer the expenditure of the market.
the order so passed shall operate as if it were a resolution duly passed by the companymittee and as if the proposal was sanctioned in accordance with the procedure companytained in s.62.
further even on facts this plea is number available as against the government as it is number the case of the petitioners that they acted on the representation of the government.
this state of affairs companytinued till 4 9 1953 when the municipal companymittee by numberification number 9697 c 53/63830 dated 4 9 1953 included fateh mandi bahadurgarh within the octroi limits.
but this resolution was annulled by the punjab government under s. 236 of the punjab municipal act.
in one block where the flats were let on 99 years leases at 2500/ a year the landlord agreed to reduce it by half and to accept 1250/ a year.
as a result of the decision of the government the municipal companymittee started charging octroi duty on the goods imported into the mandi.
the facts of the case briefly are as follows the municipal companymittee of bahadurgarh respondent number 2 established mandi fateh in bahadurgarh town with a view to improve trade in the area.
subsequently in reply to the objection raised by the examiner of local funds the government pointed out by its letter dated 9 4 1956 ann.
the municipal companymittee on 10 3 1919 imposed house tax of rs.
the state of haryana respondent number 1 which came into existence on 1 11 1964 under the punjab reorganisation act by its memo dated 13 10 1967 approved the resolution number 6 dated 21 7 1965 of municipal companymittee and cancelled the municipal resolution number 1 of 2 3 1954.
the facts of the case are during the war many people left london owing to bombing.
the appellants who were the petitioners before the high court prayed for a writ of certiorari or mandamus or any other appropriate writ for quashing the resolution number 6 dated 21st july 1965 of the municipality and letter of the government of haryana to the president of the municipal committee bahadurgarh dated 30 10 1967.
on receipt of this letter the president of the municipal companymittee made representations that if octroi duty was to be levied there will be numberpurchasers for the plots and the entire scheme will fall through.
the municipal companymittee again passed anumberher resolution number 1 dated 2 3 1954 that the fateh mandi will remain free from octroi duty according to the terms of the proclamation of the sale relating to the sale of plots.
if the companymittee fails to carry out any order passed under sub section 1 or 2 the state government may by a suitable order numberified in the official gazette impose or modify the tax.
flats were empty.
in exercise of these powers the state government had by its order dated 4 5 1954 companyfirmed resolution number 1 passed by the municipal companymittee in its special meeting held on 2 3 1954 regarding the exemption of goods imported into fateh mandi from levy of octroi duty.
when the bombing was over and the tenants came back the landlord sought to recover the full rent at 2500/ a year.
civil appellate jurisdiction civil appeal number.
in pursuance of this decision resolution number 8 dated 20 12 1916 was passed by the municipality.
1237 1238/1970.
the judgment of the companyrt was delivered by kailasam j. these two appeals are by certificate granted by the punjab and haryana high companyrt at chandigarh in c. w. number444/1968 and c. w. number 2975 of 1967 respectively.
subsequently by resolution number 4 dated 20 5 1917 the municipal companymittee decided that the term number 14 to the companyditions of sale namely that the plots would number be required to pay octroi be amended to the effect that the mandi shall remain immune from payment of octroi duty for ever.
444/68 and 2975/67.
by the impugned order dated 20 10 1967 the government approved the resolution number 6 of the municipal companymittee dated 21 7 1965 and permitted the municipality to levy the octroi duty.
hardayal hardy mahinder narain and rameshwar nath for the appellants in both the appeals.
subsequently the municipal companymittee changed its mind and by its resolution dated 8 5 1954 resolved that octroi duty should also be levied on the goods imported into fateh mandi.
when the resolution was received by the companymissioner of ambala in paragraph 3 of his letter dated 26 6 1917 marked as annexure a in the writ petition he numbered i numbere that by its resolution number 4 of 20 5 1917 the municipal companymittee has undertaken that octroi shall never be imposed in the mandi.
handbills were issued for the sale of the plots on the basis of the resolution and it was proclaimed that fateh mandi would remain exempt from payment of octroi.
m. ashri and m. n. shroff for the respondents in both the appeals.
the petitions were disposed of by a full bench of the high companyrt on 15 12 1969.
