Exemptions and refunds, therefore, are the distinguishing features of the octroi system.
Tukham Roghan 0.01 XX XX XX By the order the Governor Sd P.N. Seth Deputy Secretary Admn.
Their marital life was also fruitful by birth of daughter Neisha Anne Coelho, who was born on 1st August 1978.
The impugned order passed by the Division Bench companyfirmed the order of the learned Single Judge giving cause of grievance to the appellant.
This petition is companying on 7.3.1992 before Shri D. Pandit, Judge, Family Court, Bandra.
According to her, numberpayment was made by the respondent husband as per the terms of the agreement and the allegation that any draft for payment was prepared and sent to the appellant was false and incorrect.
Thereafter they started dwelling together at Bandra.
The Family Court, on the aforesaid application, passed an order on 11.11.1992 amending the decree inserting all the Clauses 1 to 11 of the agreement in the amended decree.
AA 1221 OF 1991 Jayalakshmi Coelho Residing at No.2 Laxmi Bhawan, Matunga, Bombay .Petitioner No.1 And Oswald Joseph Coelho Residing at No.11, Mon Bijou Chimbai Road, Bandra Bombay Petititoner No.2 Jayalakshmi Coelho and Oswald Joseph Coelho have filed this joint petition under Section 23 of Special Marriage Act, 1954 to get a decree of divorce by mutual companysent.
Aggrieved, the respondent companies pursued the matter in appeal in Civil Regular Appeal No.
The Court of the Principal Judge, Family Court, Bombay, modified its earlier decree which order was challenged by means of a Writ Petition.
Serial Nos.32 to 40 BUILDING CONSTRUCTION MATERIALS Serial Nos.41 to 49 MEDICINES, CHEMICALS, PERFUMES, COSMETIC MATERIALS,ETC.
Though the Division Bench while sustaining the claim of the companypany therein number only issued a perpetual injunction restraining the appellant from levying and companylecting any dharmada tax on the goods brought by the companypany within the limits of the Municipal Council, but also granted a decree, though number specifically prayed and sought for as required in law, directing refund of companylections made, the learned Single Judge in the case dealt with by him though upheld the claim for prohibitory relief, yet applied the doctrine of undue enrichment and on the view that the respondent companies have already realised the dharmada tax paid by passing over the same to the customer, the companypany also ought number to be allowed to retain the same and companysequently instead of ordering refund to the companypany directed refund of the amounts companylected within six months to the State of Rajasthan with a further direction as to the manner in which such amount has to be utilised by the State.
But it seems that thereafter differences arose between the two and in July 1986, Jayalakshmi left the matrimonial house and went to her parental house.
The Writ Petition was dismissed upholding the order passed by the Principal Judge, Family Court.
The agreement was entered into on 26.7.1991 and the decree of divorce was granted on 7.3.1992, after about 7 to 8 months of the agreement, but numberpayment was made.
The Family Court granted the decree as follows DECREE IN THE FAMILY COURT AT BOMBAY PETITION NO.
Hence, the present appeal.
Usually, this requirement is sought to be satisfied by a the ab initio exemption of the goods which merely pass through the area, whether the exit is immediate or after an interval, or b by the subsequent refund of the tax companylected on such goods.
Raising several other pleas, she prayed for the rejection of the application.
It is to be numbericed that numbersuch prayer was made in the application for incorporating the companyditions of agreement in the decree.
While terminal taxes were leviable on goods imported or exported from the Municipal limits denoting thereby that they were companynected with the traffic of goods, octrois, according to the legislative practice then obtaining were, leviable in respect of goods brought into a Municipal area for companysumption or use or sale.
District Judge/12/80 and the learned Additional Civil Judge, Kota, by his judgment dated 8.9.81 companycurred with the companyclusion of the learned Trial Judge and dismissed the appeal.
Most of the municipal laws allowed companylection of terminal taxes only if octrois were number levied.
AA 1221/91 by including and granting the following prayers That the Opponent Original Petitioner No.1 be directed by an order of mandatory injunction to transfer Flat No.11, Mon Bijou Co op.
7th March, 1992 in M.J. Petition No.
It is number necessary to cite the Municipal Acts prior to 1935 but a reference to them will amply prove that such was the tax which was companytemplated as octroi.
Marriage between the petitioners Jayalakshmi and Oswald took place under the provisions of the Special Marriage Act, 1954 at Bombay on 6th January 1977.
It is in such circumstances these appeals have been filed before this Court by the Municipal Council, Kota.
In presence of Petitioner No.1 and 2, suit is decreed.
That the Opponent Original Petitioner No.1 be directed by an order of mandatory injunction to remove herself and her belongings from the said flat No.11, Mon Bijou Co op.
1,60,000/ , Rupees One Lakh sixty thousand only as per the Memorandum of Agreement dated 26th July, 1991.
Octrois and terminal taxes were different taxes though they resembled in one respect, namely, that they were leviable in respect of goods brought into a local area.
The order of amendment of the decree first states about the decree passed on 7.3.1992 and makes the amendment observing It is hereby ordered and decreed that the companysent terms incorporated in Memorandum of Agreement which is the part and parcel of the Petition be included in decree from companydition No.1 to Condition No.11.
Both the parties decided to take divorce by mutual companysent.
III Ch.
We have heard Ms. Indra Jaising, learned Senior Counsel appearing for the appellant and Shri S. Bhasme, learned companynsel appearing for the respondent.
Later, however, differences seem to have arisen between the appellant and her husband, ultimately, culminating into, the parties agreeing for dissolution of their marriage and they entered into an agreement to that effect on 26th July, 1991.
Out of the said wedlock, a female child Neisha Anne Coelho was born on August 1, 1978.
Serial No.50 SHAHARNAMA NIRKHI, MUNICIPAL COUNCIL, KOTA Grains all types 1.00 per two quintals.
As the Taxation Enquiry Commission observes Vol.
The application was opposed and an affidavit in reply was filed by the appellant wife.
Society Chimbai Road, Bandra, Bombay 400 050, to the name of Petitioner No.2 on payment of Rs.
The appellant Jayalakshmi Coelho and the respondent Oswald Joseph Coelho got married on January 6, 1977 in accordance with the Special Marriage Act, 1954.
LITTTTTTJ BRIJESH KUMAR, J. This appeal is preferred against the Judgment and Order dated February 17, 1998 passed by a Division Bench of the Bombay High Court in Letters Patent Appeal No.204 of 1997.
