CR – 155/08 – M/s Maheshwari Builders Vs. The Municipal Council, Bikaner. Order dt.10.7.08 1/2 S.B. CIVIL REVISION PETITION NO.155/2008 M/s Maheshwari Builders Vs. The Municipal Council, Bikaner. Date of order : 10th July, 2008 PRESENT HON'BLE DR. JUSTICE VINEET KOTHARI Mr. Narender Singh for the petitioner. --------- 1. Heard learned counsel. 2. This revision petition is directed against the concurrent findings of courts below wherein the Courts have upheld the levy of Octroi Duty on the cable wire purchased by the plaintiff-firm from Kolkata for execution of work contract for MES at Nal, Bikaner. The only contention raised before this Court in two fold is (i) that the plaintiff had purchased the goods for MES and the goods were directly delivered to MES authorities for execution of work contract and, therefore, supply of material to Government was not liable to octroi Duty; and (ii) that the place where the said goods were consumed i.e. Nal, Bikaner was not within the Municipal limits and, therefore, octroi was not leviable. 3. A perusal of the orders of the courts below indicates that firstly the goods in question were not purchased by any government department or MES itself, the same were purchased by the plaintiff for being used in works contract for laying down of cables and electrification of some property in charge of MES by plaintiff firm. That does not make it a purchase of goods by MES itself. The MES was awarder of contract to the plaintiff and the plaintiff himself had CR – 155/08 – M/s Maheshwari Builders Vs. The Municipal Council, Bikaner. Order dt.10.7.08 2/2 purchased the goods in question so the question of exemption on octroi duty under Section 107 of the Rajasthan Municipalities Act,1959 does not arise. 4. Secondly, as far as the question of the area where the said goods were used i.e. Nal, Bikaner, the Courts below have found that plaintiff had neither specifically pleaded that the said area was outside the Municipal territorial limits of Bikaner Municipal Council nor has established the same, therefore, the exemption on the ground of use, consume, or sale of the goods in question outside the Municipal limits of Bikaner does not arise. 5. This Court finds no error in the findings arrived at by learned lower courts below on the basis of evidence which came before them and, therefore, these orders do not require any interference by this Court under revisional jurisdiction. 6. The revision petition is, therefore, dismissed in limine. A copy of this order be sent to the respondent. [ DR. VINEET KOTHARI ], J. item No.1 babulal/-