TMI Blog1968 (3) TMI 111X X X X Extracts X X X X X X X X Extracts X X X X ..... 7; 8 per truck was collected from the appellant. The appellant obtained a certificate from the Garrison Engineer, M.E.S., Meerut, on June 10, 1955, that the goods transported by the appellant were meant for Government work and had become the, property of the Government . The appellant then applied on June 14, 1955, to the Municipality of Ghaziabad for refund of the amount of toll paid pursuant to the exemption granted by Government Order under s. 157(3) of the U.P. Municipalities Act, 1916, and the Municipality having declined to refund the amount, the appellant served the statutory notice and commenced an action ;Against the Municipality in the Court of the Munsif at Ghaziabad on February 11,1956, for a decree for ₹ 4,300. The trial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llows : 'When goods are imported by a private person for supply to Government in fulfillment of a contract, or otherwise intended for the use of 'Government a written intimation to that effect shall be given to the officer collecting terminal tax/terminal toll who would immediately forward it to the Terminal Tax Superintendent. The tax/toll on goods shall then be paid but if subsequently they actually become the property of Government, it shall be refunded on a certificate of the officer authorised to receive the goods on behalf of Government' The State Government is authorized by s. 296 to make rules consistent with the Act in respect, amongst others, of matters described in s. 157 generally for the guidance of a board or a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmediately payable in all cases, but where goods are for the use of the Government, it becomes refundable when the, property becomes the property of the Government, and a certificate is issued by the officer concerned to that effect. He further held that the application for refund must be made within fifteen days of the date- of the certificate and within six months of the date of payment -and an application for refund within six months from the date of actual payment is a condition precedent to the refund of the toll and .,even though a certificate by the prescribed authority is issued beyond six months of actual payment. The High Court agreed with that view. Under tile order issued by the Government under s. 157(3) ,of the Act the amou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. Section 160 makes provisions for appeals relating to taxation and the authorities to which the right to appeal may be exercised. Section 162 provides for a reference to the High Court .where a question of liability to, or the principle of assessment of a tax arises on which the officer hearing the appeal entertains reasonable doubt. Section 164 bars the jurisdiction of civil and criminal courts in matters of valuation or assessment or about the liability of a person to be assessed or taxed. But the dispute in this case does not relate to valuation or assessment, or liability to be taxed or assessed. When the goods in respect of which toll was paid became the property of the Government, the toll paid by the appellant became refundable and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Municipality may decline to refund the toll and relegate the, claimant to a suit. It would then be open to the party claiming a refund to seek the assistance of the court, and to prove by evidence which is in law admissible that the goods transported by him fell within the order issued under s. 157(3) of the Act. The rules framed by the Government relating to the procedure to be followed in giving effect to the exemptions on April 15, 1939, do not purport to bar the jurisdiction of the civil court if the procedure is not followed. In our judgment, the Civil Judge and the High -Court exalted what were merely matters of procedure, which the Municipality was entitled to require compliance with in granting refund, into conditions precedent to t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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