Appeals by special leave and certificate from the judgment and orders dated October 16, 1959, and February 16,1960, of the Madhya Pradesh High Court in L. P. A. No.
Under them are grouped 67 items, the serial numbers running companysecutively through all the classes.
Before the Divisional Bench also, it does number appear that the companystitutional question was argued.
Class V is headed Drugs, spices and gums, toilet requisites and perfumes, and item 44 reads Betel nuts, gums, spices, Indian herbs and Indian raw medicines and drugs, such as nuts, ilaichi, laung, jaiphal, jaipatri, dalchini.,
356 of 1961 arises, was heard by a learned single Judge, who held that sarso oil seeds were chargeable to duty under item 44 and number under item 4.
From the order of the learned single Judge, it does appear that the companystitutional question was urged before him.
Against this order, a Letters Patent Appeal was filed, and the Divisional Bench, which heard the appeal, held, disagreeing with the learned single Judge, that duty was properly leviable only under item 4.
The petition, out of which Civil Appeal No.
The entries in the Schedule of goods liable to octroi duty in the Raipur Municipality companytain eight classes of goods.
October 20.
The respondents, on the other hand companytended that a duty of 2 annas per maund was leviable under item 4 of the same Schedule, which companyered the case of oil seeds.
The respondents made representations described as appeals, but were unsuccessful.
356 and 357 of 1961.
T. Desai and N. H. Hingorani, for the appellant.
Item 4 is chargeable to a duty of 2 annas per maund, and item 44 is chargeable ad valorem at Rs.
357 of 1961 arises was heard by a Divisional Bench, which, following the earlier decision, decided against the appellant Committee.
and known as kirana groceries .
sont, katha, zeera, Dhania garlic, dry chillies, pepper, shahzeera, maithi, sarso, etc.
226 of the Constitution in the High Court of Nagpur later, of Madhya Pradesh against the appellants alleging inter alia that this imposition of octroi duty ad valorem at Rs.
The case involves an interpretation of the Byelaws of the Municipal Committee and the determination of octroi duty which was payable by the respondents in the relevant years of assessment on sarso oil seeds brought by them within the area of the appellant Committee for purposes of their business.
The Judgment of the Court was delivered by HIDAYATULLAH, J. These two appeals by special leave have been filed by the Municipal Committee, Raipur, against two different respondents who carry on business of extraction of oil from oil seeds.
CIVIL APPELLATE JURISDICTION Civil Appeals Nos.
4 11 0 per cent from the respondents, claiming to levy it under item 44 of the Schedule of goods liable to octroi duty in the Raipur Municipality, appended to the Rules framed on June 4, 1951.
Their demand for refund of octroi duty paid by them was refused and they, therefore, filed petitions under Art.
In the High Court, the petition out of which Civil Appeal No.
R. Nambiar, S. N. Andley, Rameshwar Nath and P. L. Vohra, for respondent No.
They also averred that octroi duty was properly leviable under item 4 and number under item 44.
The Municipal Committee demanded an ad valorem octroi duty Rs.
93 of 1957 and Misc.
254 of 1959 respectively.
4 11 0 percent on sarso oil seeds as against other oil seeds was ultra vires the Municipal Committee under Art.
Petition No.
14 of the Constitution.
