C.W.P. No. 2304 of 2008 -1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH C.W.P. No. 2304 of 2008 Decided on : 09-03-2009 M/s Patiala Casting (P) Ltd. ....Petitioner VERSUS State of Punjab & others ....Respondents CORAM:-HON'BLE MR. JUSTICE AJAI LAMBA. Present:- Ms. Maninder Kaur, Advocate for the petitioner. Mr. K.S. Sidhu, D.A.G., Punjab, for respondent Nos.1 & 2. Mr. Amit Sethi, Advocate for respondent No.3. Mr. Kapil Kakkar, Advocate for respondent No.4. AJAI LAMBA, J This civil writ petition has been filed under Articles 226/227 of the Constitution of India by M/s Patiala Casting (P) Ltd., Mandi Gobindgarh, praying for issuance of writ for quashing letter dated 24.01.2008 (Annexure P-6), issued by Executive Officer, Municipal Council, Mandi Gobindgarh. A perusal of Annexure P-6 indicates that Municipal Council, Gobindgarh C.W.P. No. 2304 of 2008 -2- addressed a letter to Assistant Executive Engineer Commercial, Sub-Division, Punjab State Electricity Board, Gobindgarh, in reference to letter dated 14.01.2008. Letter dated 14.01.2008 has been placed on record by the respondents as Annexure R-3/2 . So as to consider the facts, the effect of R-3/2 is required to be seen. Annexure R-3/2 is a communication from Assistant Executive Engineer Commercial, Sub-Division, Punjab State Electricity Board, Gobindgarh, to Executive Officer, Municipal Council, Gobindgarh. The letter reads as under:- “Subject:- Grant of exception from Octroi to M/s Patiala Casting Pvt. Ltd. A/C No.61201 and M/s Steel Rolling Mill A/C No.61178 G.T. Road, Mandi Gobindgarh. Above said connection are working at G.T. Road, Sirhind Side, Mandi Gobindgarh. Octroi was charged from this consumer. After your office issued certificate that these connections fall outside Municipal limits and based on these certificate Octroi was ceased to be charged from these consumers. Now the consumer has given a representation, that the Octroi already paid and the same in turn had been sent to Municipal Council by the P.S.E.B., be refunded through this letter you are requested to classify that whether both these units fall within or outside the municipal limits. Send this information as early as possible because consumer is pressing hard for the refund of Octroi piad. Octroi refund shall be made based on the report of your office.” A perusal of the contents of above reproduced letter indicates that the petitioner claimed refund of the Octroi already C.W.P. No. 2304 of 2008 -3- paid on the ground that the electricity connection was working outside the Municipal limits and therefore, Octroi was not payable by the petitioner. Annexure P-6 i.e. the impugned order dated 24.1.2008, accordingly, was addressed by Municipal Council, Gobindgarh, to Assistant Executive Engineer Commercial, Sub- Division, Punjab State Electricity Board, Gobindgarh. Annexure P-6 makes it evident that the Unit of the petitioner was located within the limits of Municipal Council and House Tax is also levied on them and, therefore, so as not to cause loss to the Municipal Council, exemption granted to the petitioner be cancelled and recovery be effected. Annexure P-7, dated 7.2.2008 has been addressed by Assisstant Executive Engineer Commercial, Punjab State Electricity Board, Mandi Gobindgarh, to the petitioner in the context of letter Annexure P-6. Contents reads as under:- “In connection with the above subject, letter No.206, dated 24.01.2006, has been received in this office from the Executive Officer, Municipal Council, Mandi Gobindgarh. A photostat copy of this letter is sent to you for your information.” Learned counsel for the petitioner states that on a perusal of Annexures P-6 and P-7, it can safely be deciphered that the petitioner is being asked to pay Octroi. The order Annexure P- 6 that forms the basis of Annexure P-7 is rendered illegal and C.W.P. No. 2304 of 2008 -4- hence the writ petition for quashing of Annexure P-6 has been filed. Learned counsel for the respondents contends that Annexure P-7 is only a communication from the authorities of P.S.E.B. to the petitioner for information. Contents of communications viz Annexures P-6, P-7 or R-3/2 indicate that the case of the petitioner has not yet been considered and assessed. Learned counsel states that the petitioner would be at liberty to approach the authorities of Punjab State Electricity Board as also Municipal Council, Gobindgarh to present its case. It would only be after hearing the petitioner that an order would be passed. The petitioner would be entitled to show that it is not liable to pay Octroi In view of the statement of learned counsel for the respondents, this petition is disposed of. It is made clear that the petitioner would be at liberty to approach the authorities of Punjab State Electricity Board as also Municipal Council, Gobindgarh to present its case to show that Octroi is not leviable. It would only be after hearing the petitioner that an order would be passed by the authorities in accordance with law. 9th March, 2009. (Ajai Lamba) Monika Judge C.W.P. No. 2304 of 2008 -5-