The appellant resisted the levy of octroi.
2743 of 1968 questioning the imposition of octroi on several grounds one of them being that without companyplying with the legal formalities necessary for the imposition of octroi in the extended area o the municipality, it was number open to the Municipal Committee to levy octroi on guar brought by the appellant into its factory from outside.
Prior to August 10, 1965, the appellants factory was situated outside the local limits of the Municipal Committee of Bhiwani, but with effect from that date by reason of the extension of the local limits of the said Municipal Committee by the Notification No.
The Atlas Cycle Industries Limited preferred an appeal against the said companymon judgment but that appeal came to be disposed of by the decision of this Court on August 11, 1971 in Atlas Cycle Industries Ltd. v. State of Haryana Anr.
That petition was dismissed by the High Court of PunJab and Haryana by its judgment dated May 18, 1979.
Aggrieved by the judgment cf the High Court, the appellant has filed the above appeal after obtaining the necessary certificate under Article 133 1 a of the Constitution from the high companyrt.
One of those writ petitions was Civil Writ No.
The said Notification was published in the Punjab Government Gazette dated August 13, 196 and with effect from that date the Municipal Committee of Bhiwani companymenced to impose and companylect octroi from the appellant in respect of the guar imported by the appellant into its factory within the extended municipal limits of Bhiwani from outside.
When its attempts to get exemption from payment of octroi failed, it filed a writ petition under Article 226 of the Constitution before the High Court of PunJab and Haryana in Civil Writ No.
2014 of 1967 on the file of the High Court of Punjab and Haryana filed by the Atlas Cycle Industries Limited, Sonepat.
From the Judgment and Order dated 18.5.1970 of the Punjab and Haryana High Court in Civil Writ No.
III of 1911 hereinafter referred to as the Act by the then Punjab Government, the factory premises came within the municipal limits of Bhiwani.
Along with the said writ petition the High Court also dismissed some other writ petitions which had been filed by some other petitioners carrying on business at Sonepat town against the State of Haryana and the municipal companymittee of Sonepat In which a similar companytention had been raised.
For the purpose of processing, the appellant, has to bring into its factory premises guar from outside mandis.
MCII XIII II 61/31330 dated August 10, 1965 issued under section 5 3 of the Punjab Municipal Act, 1911 Punjab Act No.
A writ in the nature of mandamus was issued to the Sonepat municipality, the respondent in that case, restraining it from levying against and companylecting from the appellant therein any octroi in respect of raw materials, companyponents and parts imported by it info its factory under the numberification levying octroi which was in force in the said local area before its limits were extended.
In reaching the above companyclusion, this Court observed at pages 133 135 thus Section 62 10 of the Act indicates that there is imposition of tax only when the state Government shall numberify the imposition of the tax and shall in the numberification specify a date on which the tax shall companye into force.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
598 N of 1972.
The inner part of guar is used as fodder for cattle in India.
It is carrying on the business of processing guar at its factory situated Bhiwani, formerly within the State of Punjab and number in the State of Haryana, and exporting the outer shell to the United States of America.
2743 of 1968.
The petition was companytested by the State Government and the Municipal Committee of Bhiwani.
Harbans Lal, R.N.Poddar number present and Serv Mitter for the Respondents.
C. Mahajan and Mrs. Urmila Sirur for the Appellant.
The Judgment of the Court was delivered by VENKATRAMIAH , J. The appellant in this appeal by certificate is a limited companypany having its registered office at Calcutta.
