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TMI Blog2009 (1) TMI 845X X X X Extracts X X X X X X X X Extracts X X X X ..... ieved against the levy of octroi tax on the properties belonging to the department of Telecom, which were being transported within the jurisdictional area of the respondent for the purpose of installation of a Telephone Exchange. It has been claimed that the petitioner placed purchase orders with Indian Telephone Industries, Mankapur for electronic exchange equipment to be installed at the Telephone Exchange, Faridabad within the territorial jurisdiction of the respondent, Faridabad Complex, Faridabad. The payment for the said equipment was made at the site after the said equipment was cleared by the Quality Assurance Wing of the petitioner department. The equipment was then transported through a carrier to Faridabad. This material was inte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on be dismissed. 5. We have heard learned counsel for the parties and also gone through the paper-book with their assistance meticulously. 6. Before we proceed further in the matter, we would, first of all, like to deal with the issue of maintainability of the writ petition, inasmuch as learned counsel appearing for the respondent raised an objection in the written statement filed by them that where an alternate remedy is available to the petitioner under Section 138 of the 1994 Act, the same is liable to be exhausted. Section 138 of the 1994 Act clearly spells out that it does not oust the jurisdiction of the writ petition to determine and decide the question involved in the present writ petition. In other words, this section does no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the purpose of this Act, and in the manner directed by this Act, impose with the previous sanction of the State Government in whole of the Faridabad Complex or any part thereof the following taxes, namely :- (a) a tax payable by the owner, on buildings and lands not exceeding fifteen percentum of the annual value thereof : Provided that in the case of lands and buildings occupied by tenants in perpetuity, the tax shall be payable by such tenants; (b) a tax on persons practising any profession or art of carrying on any trade on calling in the Faridabad Complex. Explanation:- A person in the service of the Government or holding an office under the State Government or the Central Government or a loca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ause 16 of the Schedule, the articles which are the properties of the Union Government, except those which are liable to octroi prior to 1-4-1937 are exempt from tax. 9. At this stage, it would be necessary to reproduce the Notification dated 7-4-1972 (Annexure P-2) issued by the respondent-department, wherein the articles belonging to the Government are shown to have been exempted from octroi, relevant portion of which reads as under :- LOCAL GOVERNMENT DEPARTMENT COMMITTEES NOTIFICATION THE 7th APRIL, 1972. No. 2389-ICI-72/10750 - Whereas the Chief Administrator in exercise of the powers conferred on him under Section 21 of Faridabad Complex (Regulation and Development) Act, 1971, has, with the previous sanction of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pril, 1937. 17 to 29 xxx xxx xxx. 10. Leaving aside, what has been reproduced above, it is also worth noticing that Clause 16 of the Schedule is in consonance with the mandate of Article 285 of the Constitution of India, according to which, the respondent cannot levy octroi charges in respect of the properties belonging to the petitioner. Moreover, the price of the equipment for the purchase order was paid to the Telephone Industries after the same was acquired by the Quality Assurance Wing of the petitioner and thereafter the equipment was transported through carrier to Faridabad within the territorial jurisdiction of the respondent. In such like circumstances, we have no hesitation in holding that the Union of India became ..... X X X X Extracts X X X X X X X X Extracts X X X X
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