CWP No.7937/1988 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. CWP No.7937/1988 Date of Decision: 17.9.2009 The Faridabad Complex Administration ..........Petitioner. Versus The Commissioner, Ambala Division,Ambala and another. ..........Respondents CORAM: HON'BLE MR.JUSTICE M.M.KUMAR HON'BLE MR.JUSTICE JASWANT SINGH. Present: None for the petitioner Mr.Sandeep Goyal,Advocate for the respondents. 1. To be referred to the Reporter or not ? 2. Whether the judgement should be reported in the Digest ? JASWANT SINGH,J. Petitioner-Faridabad Complex has filed the present writ petition under Articles 226/227 of the Constitution for quashing the impugned order dated 9.6.1987 (Annexure P/3) passed by respondent no.1-Commissioner, Ambala Division, Ambala, vide which the appeal of respondent no.2 was accepted and the order dated 13.3.1987 (Annexure P/2) passed by Chief Administrator, Faridabad Complex, Administration for recovery of octroi duty was set aside. The facts giving rise to the controversy in question are that respondent no.2- M/s J.V. Electronics Limited is a company (situated CWP No.7937/1988 2 within the territorial jurisdiction of petitioner-Complex) engaged in the manufacturing of mica capacitor, an electronic component, used for manufacturing of scientific instruments and other electronic apparatus. The respondent no.2 is importing metal clips from other countries and the petitioner is empowered to impose octroi duty on the basis of price by treating the metal clip as electronic goods. The petitioner served a demand notice dated 1.5.1986 (Annexure P/1) to respondent no.2- Company and raised a demand for balance octroi to the tune of Rs.16,910.60 within seven days, as the respondent no.2-Company had only deposited Rs.15,906.64 out of total payable octroi of Rs.32,117.24. Ultimately, an assessment was made by the Octroi Superintendent vide order dated 28.8.1986 regarding the Octroi charges on the import of mica capacitor metal clips. Aggrieved against the order dated 28.8.1986, the respondent no.2-Company filed an appeal dated 8.11.1986 before Chief Administrator, Faridabad Complex but the same did not find favour and the same was decided vide order dated 13.3.1987 (Annexure P/2). The operative part of the same reads as under:- “After going through the definition of items given in Octroi Schedule, arguments advanced by both the parties, I have come to this conclusion that the points raised by the department against arguments given by the firm are well taken up are legal and tenable. CWP No.7937/1988 3 Therefore, it is concluded that the Mica Capacitor metal clips are being rightly charged under Sr.no.76 of the Octroi Schedule.” Feeling aggrieved against the order dated 13.3.1987, respondent no.2-Company filed an appeal before Commissioner, Ambala Division, Ambala and the same was allowed vide impugned order dated 9.6.1987 (Annexure P/3) and the order dated 13.3.1987 (Annexure P/2) passed by the Chief Administrator, Faridabad Complex was set aside and it was further directed to charge the octroi duty under entry no.145 of the Octroi Schedule. At the time of hearing, no one appeared on behalf of the petitioner. We have heard learned counsel for respondent no.2 and perused the record. The short issue involved in this petition is as to whether the goods imported by respondent no.2-Company are covered under entry at Sr.no.76 or 145 of the octroi schedule for the purpose of levying octroi charges by the petitioner complex? For adjudicating the matter in controversy, it is necessary to refer to entries at Sr.No.76 and 145 of the Octroi Schedule, which are reproduced as under:- “76. All kinds of scientific, mathematical, optical, surgical and dentistry instruments and equipments including telephonic, telegraphic CWP No.7937/1988 4 and televisional apparatus and goods: Rate: 0-02 per rupee. 145. All other articles not otherwise exempted and not chargeable under any other head Rate: 5-60/100 Kgs.” A perusal of entry at Sr.No.76 reveals that octroi duty payable under this entry is applicable to the finished goods i.e. Instruments, equipments, apparatus and goods. The Commissioner, has come to the conclusion while passing the impugned order dated 9.6.1987 (Annexure P/3) that the disputed entry is a steel wire and is purely raw material. He further held that after undergoing various operations it becomes a part known as capacitor meant for television and it does not fall in any of the octroi schedule; and therefore would fall under residuary entry no.145. It is thus apparent, that the finding given by the learned Commissioner is a finding of fact which cannot be interfered by this Court until and unless it is shown to be based on no evidence or suffering from error of jurisdiction. Nothing of the sort has been pleaded in the writ petition to show that the order passed by the Commissioner is based on no evidence or without jurisdiction. Even otherwise, from the record we are satisfied that the disputed entry chargeable to octroi would fall in residuary entry no.145. Further, while exercising jurisdiction under Article 226 of the Constitution for judicial review of an order passed by a quasi judicial authority, this Court is not to convert itself into a Court of appeal. Accordingly, we CWP No.7937/1988 5 find no ground to interfere with the impugned order dated 9.6.1987 (Annexure P/3) passed by respondent no.1-Commissioner, in the present writ petition which is hereby dismissed. (Jaswant Singh) (M.M.Kumar) Judge Judge 17.9.2009. joshi