Tata Engineering & Locomotive Co. Ltd. Vs. State of Orissa & Others
EmailAppeal: Civil Appeal No. 503 (NCM) of 1976.
Petitioner: Tata Engineering & Locomotive Co. Ltd.
Respondent: State of Orissa & Others
Apeal: Civil Appeal No. 503 (NCM) of 1976.
Judges: SABYASACHI MUKHARJI & S. RANGANATHAN, JJ.
Date of Judgment: Feb 10, 1988
Head Note:
MOTOR VEHICLE TAX
Tax on vehicles in transit through the State – No tax was payable on vehicles in transit – Decision in 1980 (2) SCR 1 followed.
Cases Reffered:
State of Mysore & Ors. v. T.V. Sundaram Iyengar & Sons (P) Ltd. 1980 (2) SCR 1.
JUDGEMENT:
O R D E R
1. This appeal by special leave from the judgment and order dated the 17th September, 1975 of the High Court of Orissa holding that Motor Vehicles tax was payable in respect of vehicles in transit through the State of Orissa. Aggrieved thereby the appellant has come in appeal to this Court by special leave. In view of the decision of this Court in the case of STATE OF MYSORE & ORS. VS. T.V. SUNDARAM IYENGAR & SONS(P) LTD. 1980 (2) SCR 1, the appeal has to be allowed and the judgment and order of the High Court cannot be sustained and are, therefore, set aside.
2. One additional point, however, was urged before us in this case by Mr. G.L.Sanghi, Counsel for the respondents that as the appellant has collected these taxes there should not be any order of refund because that will entail undue enrichment. Pursuant to this we directed the appellant as well as the respondents to file affidavits in this Court. Affidavits have been filed by one Mr. Padamanabha Panda affirmed on 4.1.1988 on behalf of respondents as well as one by Shri K.A. Nair affirmed in January, 1988 on behalf of the appellant company. We are satisfied on those affidavits that no tax in this cases has really been collected by the Company. In that view of the fact, no question of undue enrichment arises in this case. In the premises the appeal is allowed. The appellant will be entitled to costs of this case.
1. This appeal by special leave from the judgment and order dated the 17th September, 1975 of the High Court of Orissa holding that Motor Vehicles tax was payable in respect of vehicles in transit through the State of Orissa. Aggrieved thereby the appellant has come in appeal to this Court by special leave. In view of the decision of this Court in the case of STATE OF MYSORE & ORS. VS. T.V. SUNDARAM IYENGAR & SONS(P) LTD. 1980 (2) SCR 1, the appeal has to be allowed and the judgment and order of the High Court cannot be sustained and are, therefore, set aside.
2. One additional point, however, was urged before us in this case by Mr. G.L.Sanghi, Counsel for the respondents that as the appellant has collected these taxes there should not be any order of refund because that will entail undue enrichment. Pursuant to this we directed the appellant as well as the respondents to file affidavits in this Court. Affidavits have been filed by one Mr. Padamanabha Panda affirmed on 4.1.1988 on behalf of respondents as well as one by Shri K.A. Nair affirmed in January, 1988 on behalf of the appellant company. We are satisfied on those affidavits that no tax in this cases has really been collected by the Company. In that view of the fact, no question of undue enrichment arises in this case. In the premises the appeal is allowed. The appellant will be entitled to costs of this case.
