The Nagar Mahapalika of Gorakhpur preferred two appeals against these orders, The District Judge, however, dismissed these appeals by his order dated 4.10.1986.
The dispute in these appeals relates to the levy and recovery of octroi from the appellant for the period 7.4.1979 to 22.12.1982.
prior to 16.11.1981, had a municipality companystituted under the U.P. municipalities Act, 1916.
Thereafter the area in which the appellants factory is situated was brought within the limits of Gorakhpur city with effect from 15th of June, 1982.
The appellant, Fertilizer companyporation of India carries on the business of manufacturing fertilizers.
Hence the present appeals have been filed by the appellant before us.
It has a factory situated at Gorakhpur.
the area in which the factory of the appellant is situated, which was previously under the jurisdiction of the Notified Area Committee, came under the jurisdiction of the Nagar Mahapalika of Gorakhpur city.
These petitions were allowed on 30.8.1982 and the appellant was granted refund of the octroi paid as also a permanent injunction restraining the Nagar Mahapalika from recovering octroi.
The appellant thereafter filed petitions in the Court of Small Causes under Section 472 of the said Adhiniyam of 1959.
Prior to 1982, the area in which the factory of the appellant is situated, was outside the city limits of Gorakhpur.
The appellant made a representation to the Administrator of the Mahapalika claiming refund of the octroi paid for the said periods but the Administrator rejected the representation.
A sum of Rs.2.19 lakhs was recovered from the appellant by the Notified Area Committee by way of octroi for the period 7.4.1979 to 14.6.1982, and an amount of Ps.4.78 lakhs was recovered by the Nagar Mahapalika of Gorakhpur city by way of octroi from 14.6.1982 to 22.12.1982.
It is the companytention of the appellant Corporation that it is number liable to pay octroi for the period 7.4.1979 to 15.6.1982 or for any period thereafter.
With effect from 16.11.1981, by reason of a numberification issued under Section 3 1 of the U.P. Nagar Mahapalika Adhiniyam.
the city of Gorakhpur ceased to be governed by the U.P. municipalities Act of 1916 and became a Nagar Mahapalika governed by the Uttar Pradesh Nagar Mahapalika Adhiniyam, 1959.
As a result.
This area was governed by the P. Town Areas Act, 1914 and it had a Notified Area Committee companystituted under this act to discharge the functions specified under this Act The city of Gorakhpur.
by a numberification issued under Section 3 2 of the U.P. Nagar Mahapalika Adhiniyam, 1959 hereinafter referred to as the Adhiniyam of 1959 .
