TMI Blog2004 (10) TMI 322X X X X Extracts X X X X X X X X Extracts X X X X ..... a quantified demand on assessment. Admittedly that stage has not reached. Therefore, it is open to the Municipal Council to make an assessment and quantification of the octroi duty payable, if not already done. Only after the quantification is done and assessment made as provided in law, the question of recovery would arise. So far as the question of interest is concerned, it is open to the appellant to move the Municipal Council for waiver/remission of octroi duty in terms of section 166 of the Act. - Civil Appeal No. 1388 of 2004 - - - Dated:- 6-10-2004 - ARIJIT PASAYAT AND THAKKER C.K. JJ. Subrat Birla and Subhash Chandra Birla, Advocates, for the respondents. Ashish Dholakia, U.A. Rana and Mandhup Sinbghal, Advocates, for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t under article 226 of the Constitution of India, 1950 (in short, "the Constitution") by the appellant herein. 3.. The High Court held that, in view of the decision of this Court in Municipal Corporation for the City of Thane v. Asmaco Plastic Industries (1999) 1 SCC 372, entry 53(c) applies to plastic goods and plastic powder and the glass refills were covered by entry 49. Accordingly, the writ petition was dismissed. Direction was given to the appellant to pay the difference of octroi payable and paid at different rates along with the interest depending on the period in view of what is provided in section 166 of the Act. 4.. Learned counsel for the appellant submitted that the view of the High Court is clearly untenable as the decisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clearly takes care of those articles. Entry 56 excludes "articles used for building construction" to which reference is made in entry 49. Therefore, in any event, in view of entry 56, the levy is in order. So far as the recovery is concerned, it is submitted that only on ad hoc basis duty was levied, but no final assessment, as contemplated under the Rules, has been made. Therefore, the plea relating to recovery under section 22 of the Sick Industrial Companies (Special Provisions) Act, 1985 (in short, "the SICA") is premature. It is also submitted that until the duty is quantified, the question of recovery does not arise and the question of recovery shall be considered by the Municipal Council in its proper perspective. 6.. Entry 49 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oap of all kinds is used in item 17, boot and metal polish are lugged in. While detailing the rates of duty, what is stated is 2 per cent ad valorem for washing soap and bath soap costing not more than Rs. 1.25 per cake. It obviously would indicate that these goods need not necessarily be used for industrial purpose or as fuel for lighting or washing. While soap is used as a washing material, boot and metal polish cannot be stated to be a washing materials. Again, various detergents used in washing clothes, floor and utensils are referred to in item 18. It is not clear whether it is related only to such goods which are meant for the purpose of industrial use. Viewed from this angle, we do not think the classification of goods made in these ..... X X X X Extracts X X X X X X X X Extracts X X X X
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