Konapala v. State
Case brief
What is this about?
A writ petition challenging the collection of octroi duty on imported mill-made yarn and praying for a refund. The High Court held that the exemption notification applied only to hand-spun yarn and dismissed the petition as devoid of merits.
What did the court decide?
Writ petition dismissed as devoid of merits; no refund directed.
What the court decided
O.J.C. No. 13341 of 1998
- 01.12.2018 Heard learned counsel for the parties.
By way of this writ petition, the petitioner has
challenged the action of the opposite party nos.2 and 3 in illegally collecting octroi duty/tax from him on yarn and further prayed for a direction to the said opposite parties to refund the octroi duty already collected from him.
Learned counsel for the petitioner submits that
the petitioner is a dealer and deals in various products including yarn. It is submitted that the main business of the petitioner is to import the yarn from Tirtol, Baliapal, Calcutta, including Tanuku of Andhrapradesh. The main grievance of the petitioner is that though the yarn is not liable to the octroi tax, the officials at the check gates of Berhampur Municipality, collected the same. It is further submitted that the goods i.e. the yarn is not liable to the octroi tax and in support of the same he has relied upon clause-3 of the Notification of the Urban Development Department, Government of Orissa, dated 17.08.1972 (Annexure-1).
On perusal of the record, it is seen that opposite party no.3-Octroi Superintendent, Berhampur
-2-
Municipality, Berhampur has filed counter affidavit. The
Issues for consideration
2 issues framed by the court
Whether the petitioner qualifies for exemption from octroi duty under a Notification dated 17.08.1972 for mill-made yarn.
Whether a refund can be claimed for octroi duty erroneously collected from the petitioner.
Parties & counsel
- petitioner
Petitioner
- respondent
Octroi Superintendent, Berhampur Municipality, Berhampur
Coram
K.S. Jhaveri
Case details
As recorded by the court registry
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