M/S Sewa International Fashions Ltd. v. State Of Hy And Others




   
















  

   







 

 

 


 
 
 

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1 8 "This petition has been filed for quashing the action taken by the respondent Municipal Corporation, Faridabad to realise the octroi from the petitioner under item 76 of the octroi schedule and levy of penalty which is equivalent of 10 times the amount of octroi. Since the respondent Municipal Corporation has entered caveat and the copy of the petition was made available, we asked Shri Girish Agnihotri, Counsel representing respondent no.2 and 3 to produce the record of the petitioner's case before the court. We have heard Shri I.K. Mehta, Senior Advocate appearing for

petitioner and Shri Girish Agnihotri, Counsel for the respondent nos. 2 and 3 and have gone through the record produced by Shri Agnihotri. It is revealed from the record that the orders of assessment passed by the competent authority for levy of octroi and penalty were not communicated to the petitioner depriving it to avail the statutory remedy of appeal under section 138 of the Haryana Municipal Corporation, Act 1994 (Hereinafter referred to as the Act). Learned Counsel for the respondents could not give any plausible explanation why the authorities of the Municipal Corporation did not communicate the orders of assessment and imposition of penalty to the petitioner. However, keeping in view the fact that statutory remedy of appeal is available to the petitioner, we refrain from exercising our jurisdiction under Article 226 of the Constitution to interfere with the orders of assessment and penalty. Instead, we deem it proper to dispose of the writ petition with the following directions:-


 

    

  

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