letter dated 19.9.2001, the petitioner company had got permission from the competent authority regarding Re-export pass facility under Rule V.32-A, Chapter V of the Municipal Account Code, 1930 (hereinafter referred to as the 1930 Code') by depositing Rs.10,000/- as refundable security with an undertaking that nothing imported by the petitioner company under reexport pass system shall be sold within the municipal limits of the Notified Area Committee of Zirakpur. When the erstwhile Nagar Panchayat, Zirakpur (now the respondent Municipal Council, Zirakpur), noticed that the petitioner company was selling its goods within the municipal limits of the Notified Area Committee of Zirakpur, a show cause notice was issued to the petitioner company for payment of an amount of Rs. 17,22,972/-. Thereafter, vide letter dated 11.10.2002, notice for recovery was issued by the Executive Officer, Nagar Panchayat, Zirakpur. Against the said letter, an appeal under Section 84 of the Punjab Municipal Act, 1911 (hereinafter referred to as the Act') was filed, which was dismissed by the Additional Deputy Commissioner, Patiala, vide order dated 30.10.2003, on account of non-deposit of the amount of octroi, which was required to be deposited under sub section (2) of Section 85 of the Act. The said order was challenged by the petitioner company by filing CWP No. 3141 of 2004. Since the petitioner company deposited the disputed amount of octroi, therefore, the said petition was allowed; the order dated 30.10.2003 was set aside and the Appellate Authority was directed to the decide the appeal on merit. During the hearing of the appeal, it was noticed that the said appeal was filed against the letter dated 11.10.2002, which was not an order.
