State of Rajasthan Vs. Manohar Lal & Anr. etc.
EmailAppeal: Civil Appeal Nos. of 1987.
(In SLPs 11373, 10480, 11036-41, 11514/80 and 1062/81)
(In SLPs 11373, 10480, 11036-41, 11514/80 and 1062/81)
Petitioner: State of Rajasthan
Respondent: Manohar Lal & Anr. etc.
Apeal: Civil Appeal Nos. of 1987.
(In SLPs 11373, 10480, 11036-41, 11514/80 and 1062/81)
(In SLPs 11373, 10480, 11036-41, 11514/80 and 1062/81)
Judges: A.P. SEN, K.S. VENKATARAMIAH & B.C. RAY, JJ.
Date of Judgment: Sep 16, 1987
Head Note:
OCTROI DUTY
Octroi duty already paid- High Court not justified in making a direction for refund of octroi duty.
JUDGEMENT:
O R D E R
1. Delay condoned in all the matters. Special leave granted. No one appears for the respondents though called.
2. We are satisfied after hearing learned counsel for the appellant that the High Court in the facts and circumstances of the case, was not justified in making a direction for refund of the octroi duty already paid. Accordingly, the appeals are allowed to this limited extent and the direction made by the High Court for refund of the octroi shall stand deleted. No costs.
Appeal allowed.
1. Delay condoned in all the matters. Special leave granted. No one appears for the respondents though called.
2. We are satisfied after hearing learned counsel for the appellant that the High Court in the facts and circumstances of the case, was not justified in making a direction for refund of the octroi duty already paid. Accordingly, the appeals are allowed to this limited extent and the direction made by the High Court for refund of the octroi shall stand deleted. No costs.
Appeal allowed.
