TMI Blog1988 (2) TMI 426X X X X Extracts X X X X X X X X Extracts X X X X ..... rup, Advocate, with him), for the petitioner. Soli J. Sorabjee, Senior Advocate (R.B. Mehrotra, Advocate, with him), for the respondents. -------------------------------------------------- The judgment of the Court was delivered by SABYASACHI MUKHARJI, J.- This petition under article 136 of the Constitution for leave to appeal is against the decision of the High Court of Allahabad dated 2nd of November, 1987. The question involved here is regarding the levy and realisation of octroi duty by the Nagar Mahapalika, Bareilly in Uttar Pradesh. Kasturi Lal Satantra Kumar and his partner, respondents herein, by a bid in the auction held for retail vend of country liquor for excise year 1987-88 ending on March 31, 1988 obtai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is asserted on behalf of the respondents that at the point of entry within the Nagar Mahapalika limits, the plain spirit is nothing but rectified spirit and that octroi duty could not be charged upon it in excess of Re. 0.05 per litre under item No. 7 of Class III of the aforesaid Gazette notification. The municipality contends otherwise that it is foreign imported liquor or all kinds of wines made in India. The base for this contention is that for foreign liquor or wine rectified spirit is used. Reliance was placed on a decision of this Court in the State of U.P. v. Synthetics and Chemicals Ltd. AIR 1980 SC 614, where this Court observed that the term "liquor" in the various Abkari Acts in the Provinces of India would not only cover those ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by looking at the various articles mentioned in a particular group. All the items in one group should be considered in a generic sense. It appears that Class III of the Schedule in the instant case was intended to deal with the subjects of methylated, denatured and rectified spirit which was brought within the limits of the Nagar Mahapalika for use as articles for lighting, fuel, washing and lubricants at the low rate of Re. 0.05 per litre while liquor brought within its limits for use as an article of intoxication was intended to be subjected to levy of octroi duty at the higher rate of Re. 1 per litre. Class VI contains the following items: "Class VI-Tobacco and other intoxicating goods: 1. Field dried tobacco, its chura and root ..... X X X X Extracts X X X X X X X X Extracts X X X X
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