Rajasthan Court February 1974 Judgments
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The State of Rajasthan Vs. Nagar Palika and anr.
Court: Rajasthan
Decided on: Feb-01-1974
Reported in: 1974WLN(UC)267
S.N. Modi, J.1. These two first appeals arise out of two suits instituted by the Nagar Palika, Jhalawar, against the State of Rajasthan and Ganganagar Sugar Mills, for the recovery of octroi duly on the liquor brought within the municipal limits of Jhalawar for purposes of sale. As common questions of law and fact are involved in these appeals, they are being disposed of together by this single judgment. It may also be observed here that in the trial court it was agreed that there shall be common evidence in both the cases.2. The Nagar Palika, Jhalawar, alleged that the State of Rajasthan through its Excise Department brought and sold country liquor within the municipal limits of Jhalawar between 1-4-64 and 31-3-65 and between 1-4-63 and 31-3-64 to the tune of Rs. 1,42,972 41 and Rs. 1,30,705 30 respectively but had not paid octroi duty to it according to law at the rate of six percent. Suit No. 8/67 (36/68) instituted on 3-7-67 related to the recovery of octroi duty for the period bet...
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