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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the writ petition, the octroi was withdrawn.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has since been withdrawn.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.