The High Court on the interpretation of the Octroi Act, the Municipal Act, the schedule under the bye laws and the two Notifications mentioned above came to the companyclusion that the Notification dated Jan. 8, 1943, exempting wheat and wheat products was still holding the field and had number been superseded.
The respondents in these appeals filed writ petitions challenging the action of the Government, inter alia,on the ground that the Notification dated January 8, 1943 was holding the field andwheat and wheat products were exempt from levy of octroi.
At that point of time, the octroi levy was being companylected by the Excise Department of the Government.
Under the Municipal Act, bye laws were framed and a schedule was appended showing the companymodities on which the octroi was to be levied.
These appeals via special leave petitions are against the judgment of the High Court.
The Jammu Kashmir Government reimposed octroi on wheat and wheat products after the Notification dated April 22, 1974, on the assumption that the earlier Notification dated January 8, 1943, stood superseded by implication.
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At the end of the schedule, the companymodities which were exempt from the levy of the octroi were mentioned.
Later on, by a Notification dated April 22, 1974, the Municipal Committees in the respective cities were authorised the levy and companylection of octroi duty under the provisions of the Municipal Act.
The Jammu Kashmir Government issued a Notification dated Jan. 8, 1943 Under Section 6 of the Octroi Act exempting wheat and wheat products from the levy of octroi.
9 therein relates to food grains.
6 therein is as under Such other exemptions as have already been granted by the Government from time to time shall companytinue to be in force.
