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Judgment
The appellant has a bottling unit in Jaipur. Empty bottles are brought at the plant for re-filling purposes. Octroi was levied on the bottles.
As per the appellant when newly manufactured bottles were brought, octroi was paid. On recycle octroi had not to be paid because the bottles were not consumable.
Levy of octroi was challenged. During the pendency of the writ petition, the octroi was withdrawn.
By the impugned-order dated 05/05/2005, writ petition filed by the appellant has been disposed of noting that the octroi has since been withdrawn. Prayer for refund of the octroi paid after the writ petition was filed was declined for the reason that the appellant had not been granted the stay.
In our opinion, since octroi could not be levied on bottles which had to be recycled merely because the appellant was not granted an interim stay would not mean that the appellant would not be entitled to refund of the octroi. We noted that while declining interim stay, the Municipal Council, Jaipur was directed by the order dated 09/07/1991 to maintain separate account of the octroi duty charged from the appellant on the empty bottles.
The writ appeal is accordingly disposed of directing the Municipal Council, Jaipur to refund to the appellant the octroi duty which was charged on empty bottles as per the claim in the writ petition and thereafter during the pendency of the writ petition.
No costs.