9911796707
TMI Blog1996 (11) TMI 338X X X X Extracts X X X X X X X X Extracts X X X X ..... Mr. Rajan Narain for M/s. JBD & Co., Mr. Raj Kr. Mehta (Mr. Vinoo Bhagat), for the respondents. -------------------------------------------------- ORDER The famous city of Puri in the State of Orissa, is a municipality under the Orissa Municipal Act, 1950. Its limits extend up to the sea waters, on the side of the Bay of Bengal. Fish and prawn caught by fishermen fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i Municipal Council to charge octroi tax on a non-fisherman merely found in possession of fish and prawn within the municipal area, or while taking them out through exit points, or octroi posts. On challenge made by the respondent- company to the steps taken by the Municipal Council, the Division Bench of the Orissa High Court has taken the view that the invoked bye-law 11(2) by the Municipal Coun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the goods without payment of octroi is the evader and can certainly be brought within the grip of bye-law 11(2). A person merely in possession of such goods within a municipal area cannot be brought within the ambit of bye-law 11(2) raising a presumption that he is an evader because he may not have caused the entry and hence be not an evader. On the pleas of the municipality, the tax cannot ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
