AIR 1988 ORISSA 207 ::1987 MCC 268 ::(1988) 65 CutLT 179 ::1988 (1) OrissaLR 126 ::(1988) 70 STC 65

Orissa High Court

Hon'ble Judge(s): Hari Lal Agrawal , C.J. AND P. C. Mishra, K. P. Mohapatra , JJ

(A) Constitution of India , Art.301, Art.304, Sch.VII List II Entry 52— Orissa Municipal Act (23 of 1950) , S.131(1)(kk), S.383(3)— Bye law framed under, Bye law 11 - Octroi duty - Imposition of, under S.131(1)(kk) is valid. AIR 1984 SC 583, Foll. (Para 12 21) (B) Orissa Municipal Act (23 of 1950) , S.131(1)(kk), S.383(3)— Bye-laws framed under, Bye-law No. 11 - Octroi duty - Point for collection - Dealer purchasing fish within municipal limits and thereafter transporting them outside - Recovery of octroi from dealer at point of exit of goods is if legal. Constitution of India , Sch.VII List II Entry 52— The recovery of octroi duty by the municipality at the point of exit from the dealer, who had purchased the fish within @page-Ori208 the municipal limits and was thereafter transported it outside for consumption and without following the procedure contemplated by Regn. No. 11 (2) detection of evasion is illegal. The imposition of octroi as a measure of recovery of the duty at the points of exit as a simple way of the substituted modality for the recovery at the entry points cannot be sustained. The recovery at the point of exit on ground that Municipal Council finds it ....