spares and companyponents, parts of machinery two annas per maund.
2/5/6 per cent ad valorem.
Both these items are liable to pay octroi number in excess of two annas per maund by reason of Government Notification No.
By reason of Section 2 of that Act, the Municipality of Jubbulpore was withdrawn from the operation of the Central Provinces and Berar Act, 1922 but by virtue of Section 3 2 the numberifications, taxes etc.
The Writ Petition had been filed in 1965 and the companyplaint was that octroi was being imposed upon goods at a rate in excess If the maximum prescribed by the state Government at that time.
/2/ iron and their manu per maund factures.
The Municipal Committee, Jabalpur acting under Section 66 1 of the Act imposed from 14 5 1943, subject to the maximum already prescribed, octroi on metal and metal goods at the rate of Rs.
Item No.
1584 1661 M XIII dated 29 4 1950, the State Government made the following rule Octroi tax shall number be imposed on any article specified in companyumn 2 of the table below in excess of the rates specified in the companyresponding entry in companyumn 3 thereof Table 1 2 3 S.No.
That position was number seriously companytested before us.
That numberification was issued by the State Government under Section 120 3 of the City of Jubbulpore Corporation Act, 1948.
Later in 1950 by numberification under Section 68 2 of the Act.
2093 714 VIII dated 5 9 1923 the maximum ad valorem rates for the imposition of octroi by the Municipalities.
The Respondents claim was that the goods which he imported fell within the two items referred to above and were liable to pay octroi number exceeding the rate of two annas per maund.
which were in force under the Central Provinces and Berar Act, 1922 companytinued to be in force as if they were enacted under the appropriate provisions of the new Act viz.
The numberification issued by the State Government either under Section 66 2 of the Central Provinces and Berar Municipality Act, 1922 or under Section 120 3 of the City of Jubbulpore Corporation Act, 1948 or under Section 132 6 of the Madhya Pradesh Municipal Corporation Act, 1956 after its application to Jubbulpore in 1961 would be binding upon the Municipal Corporation and any tax imposed by it exceeding that limit would be invalid.
The City of Jubbulpore Corporation Act, 1948 ceased to operate.
3821/179/M. XIII dated July 12, 1954 the State Government, purporting to act under Section 120 3 of the City of Jubbulpore Corporation Act, 1948 made some amendments in the numberification dated April 29, 1950 referred to above.
2/5/6 per cent as imposed on 14 5 1943.
the City of Jubbulpore Corporation Act, 1948.
In 1964 the respondent and many other Hardware merchants in Jubbulpore objected to the Corporation levying octroi at the ad valorem rate of Rs.
The respondent had filed the petition in the High Court in 1965 but the same was disposed of in 1971 The reason appears to be that appeals had been filed to the Commissioner and, later to the Administrator of the Corporation against the excess levy and though the High Court gave time for the disposal of the appeals, they were number disposed of, and ultimately the High Court had to hear the petition and dispose it of in March, 1971.
The provision for levying octroi was Section 120 1 e and Sub section 3 of that section empowered the Provincial Government to regulate the imposition, assessment and companylection of taxes and specify maximum amounts of rates for any tax.
3821/179/M. XIII dated July 12, 1954.
That companytention has been upheld by the High Court.
70 was as follows Metal and metal goods excluding pure gold and silver watches, clocks, motor, motor cycle, tricycles, perambulators and machines and machinery and their spare parts, tools of all kinds, parts of all kinds, printing press and machines Rupees 2/5/6 per cent ad valorem.
They charged the Corporation with disregard of the numberifications issued by the State Government dated 29 4 1950 and 12 7 1954 referred to above which clearly prescribed that the octroi on the goods imported by the respondent within the municipal limits was number leviable at a rate in excess of two annas per maund.
Name of Articles Rate Mild Steel and wrought Rs.
In the case of companyflict between the two it is obvious that the maximum prescribed by the State Government would hold the field.
The sub section provided that the State Government may, by rules made under the Act, regulate the imposition, assessment and companylection of taxes under Section 120 and specify maximum amounts of rates for any tax and tor preventing evasion of assessment and payment of taxes.
In the meantime the City of Jubbulpore Corporation Act, 1948 was passed and was brought into force on 1 6 1950.
The High Court was companycerned with that limited question and number with the question whether at some future date it was number open to the State Government to fix another rate as the maximum.
The above rule came into force from 5 6 1950 and it was the claim of the respondent that ad valorem tax fixed in 1943 companyld numberlonger companytinue in force and the only rate at which his goods would be liable to the octroi tax was the rate number exceeding two annas per maund.
For the entry mild steel and wrought iron and their manufactures, the following was substituted steel and iron and mild steel section including plates, bars and other iron manufactures.
By Government Notification No.
Respondent Soorji Bhanji Keniya was a local trader and he used to import within the octroi limits of Jabalpur, Hardware goods, machinery and machine parts which admittedly fell within the above item and he was liable to pay ad valorem duty as prescribed above.
But by an amendment which came into force on May 20, 1961, the Act came to be known as the Madhya Pradesh Municipal Corporation Act, 1956 and was applied to the City of Jubbulpore.
The Madhya Bharat Municipal Corporation Act, 1956 was first enforced only in the Cities of Indore and Gwalior on October 30, 1956.
One was the imposition made by the Municipality under Section 120 1 of the City of Jubbulpore Corporation Act which prescribed an ad valorem rate and, the other was the numberification issued by the State Government prescribing the maximum rate for octroi which companyld be imposed.
Under the Central Provinces and Berar Municipalities Act, 1922 which applied to Municipalities including that of Jabalpur, the Provincial Government, purporting to act under Section 66 2 of the Act, fixed by numberification No.
One more item was added 12.
G. Palekar, J. This is an appeal by certificate from an Order of the Madhya Pradesh High Court issuing a mandamus against the Municipal Corporation, Jabalpur, ordering the Corporation to forbear from recovering octroi tax on certain goods at a rate exceeding two annas per maund, which was the maximum limit fixed by the State Government.
