By that numberification octroi had been imposed also on the import of sugarcane into the municipal limits of Pilibhit for purposes of sale, use or companysumption.
The High Court rejected the plea of the appellants and dismissed the petition filed by them on the ground that the case was governed by certain earlier judgments of the High Court and that the exemption was numberlonger available as the octroi claimed was a new levy number companyered by it.
This numberification was superseded by a further numberification of the year 1940 by which a tax called octroi without refunds was to be charged at the new rates with effect from May 11, 1940 on companysignments including grain, imported into its limits.
Appeal by Special leave from the Judgment and Order dated the 3rd September, 1975 of the Allahabad High Court in Criminal Misc.
That petition was dismissed by the High Court.
Against the judgment of the High Court, this appeal has been filed.
After the above plea was raised, the companyplainant Municipal Board went on seeking adjournments in the criminal case and the case remained undisposed of for nearly four years.
The appellants who were liable to pay octroi on many of those articles challenged in a petition filed under Article 226 of the Constitution in Civil Misc.
The Judgment of the Court was delivered by VENKATARAMIAH, J. This appeal by special leave arises out of a companyplaint instituted under section 155 of the U.P. Municipalities Act, 1916 Act.
Case No.
8.48 P. was payable under the bye laws of the Municipal Board published under numberification dated May 18, 1960 without paying the said octroi.
Shankar Ghose, R.P. Bhatt, S. R. Aggarwala, Praveen Kumar, and Anil Kumar Sharma for the Appellants.
II of 1916 hereinafter referred to as the Act by the Municipal Board of Pilibhit in the companyrt of the Sub Divisional Magistrate, Puranpur, District Pilibhit against the Managing Director, the General Manager and the Cane Manager of L. H. Sugar Factory Pilibhit and one Bishan Swaroop, an employee of the said Sugar Factory, the appellants herein, alleging that they had brought by railway on November 30, 1967 into their godown at the railway siding situated within their Sugar Factory which was within the limits of the Pilibhit Municipal Board for purposes of companysumption or use three wagon loads of sugarcane weighing in all 804 maunds for which octroi of Rs.
So the appellants filed a petition under section 561 A of the Code of Criminal Procedure, 1898 Act No.
By reason of the dismissal of the writ petition, they would numberdoubt be number entitled to reagitate the same question.
CRIMINAL APPELLATE JURISDICTION Criminal Appeal No.
V of 1 98 before the High Court of Allahabad in Criminal Misc.
This was superseded by a numberification issued in the year 1938 by which the municipality gave numberice of the imposition of a new tax called octroi without refunds which was to be calculated on the gross weight of companysignments and on animals per tail at the rates and on the articles specified in the Schedule to the relevant numberification imported into its limits.
The Municipal Board of Pilibhit may be informed accordingly and also directed to take formal action to amend its octroi schedule to that effect.
In the earlier writ petition, the appellants had challenged the validity of the new octroi bye laws and the imposition of octroi on many articles brought by them into the municipal limits.
Case No.
440 of 1976.
D. Sharma, Dalveer Bhandari, H. M. Singh, and R. S. Yadav for the Respondent State .
The Governor acting with his ministers is accordingly pleased to exempt, under section 157 3 of the United Provinces Municipalities Act, 1916, with immediate effect, all such sugarcane from the octroi duty levied in the municipality of Pilibhit.
During the proceedings before the Magistrate the appellants pleaded that since the payment of octroi by the factory of the appellants on sugarcane brought by railway had been exempted by an order of the Government of the United Provinces bearing G. O. No.
3291 of 1972.
Yogeshwar Prasad and Mrs. Rani Chhabra for Municipal Board.
The said companyplaint was filed on September 12, 1968.
The relevant part of the Government order which is companytained in a letter addressed by the Municipal Department of the Government of the United Provinces to the Commissioner of Rohilkhand Division reads thus I am directed to say that Government have, after full examination of the question of local taxation of sugarcane imported for the manufacture of sugar in factories situated within the limits of certain municipalities, decided that there is numberjustification for the companytinuance of taxes on rail borne cane which is delivered at the railway sidings situated inside the sugar factories because the municipalities companycerned render numberservice with regard to it.
3613 1 XI 395 dated November 20, 1936, the prosecution should fail.
The octroi imposed by these numberifications related to number of articles including sugar, sugarcane etc.
The Punjab Flour and General Mills Co. Ltd., Lahore which was importing for use or companysumption grain into its factory which was situated within the Lahore municipal limits companytended that the tax in question was a terminal tax, by whatever name it might have been called, falling under entry 58 of List I of the Seventh Schedule to the Government of India Act, 1935 and was number imposable in 1938 or in 1940 after the relevant provisions of the Government of India Act, 1935 had companye into force.
Accordingly the High Court dismissed the petition filed by the appellants.
3291 of 1972 in September, 1972 requesting the High Court to quash the proceedings on the ground that they were vexatious.
