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TMI Blog2006 (11) TMI 634X X X X Extracts X X X X X X X X Extracts X X X X ..... on the revenue to show that the particular product falls in the residuary tariff item and not in the specific enumerated entry? - Appeal (civil) 4657 of 2006, SLP(C)No.12343/2005) - - - Dated:- 2-11-2006 - LAKSHMANAN A.C. AND CHATTERJEE, TARUN, JJ. JUDGMENT: Dr. AR. Lakshmanan, J. Leave granted. The above appeal is directed against the final judgment/order dated 18.2.2005 passed by the High Court of Punjab Haryana at Chandigarh in R.S.A. no.704 of 2005. The unsuccessful plaintiff is the appellant in this appeal. The respondent is the Municipal Council, SAS Nagar, Mohali. We have perused pleadings and the judgments of all the three courts and heard the arguments of Mr. Arun Jaitley, learned Senior Counsel for the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the factory premises by the appellant/Plaintiff is bulk. The case of the appellant, according to the learned Senior Counsel, is covered for the purposes of payment of octroi duty only under clause (a) of Entry 40 as mentioned in the heading of the plaint which reads as under and the appellant is liable to pay octroi duty @ =% only on Heavy Commercial Chemicals. Heavy commercial chemicals like Sulphur, refined soda, caustic soda, acids, bleaching power, carbonates excluding sodium carbonate, bicarbonates of ammonia, calcium, zinc and sodium, etc. magnesium chloride and soda silicate. It is the further case of the appellant that the appellant has been paying octroi duty on Commercial Heavy Chemicals brought by it to its factory un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the appellant is using different types of chemicals; some of them are heavy commercial chemicals and some of them are fine chemicals and that the chemicals which are heavy chemicals are having more weight and they are in crude form and for those chemicals, the octroi will be charged at a =% whereas the fine chemicals are those chemicals which are mainly produced in comparatively small quantities but are costlier and for those chemicals, the octroi is being charged @ 1%. It is further submitted that the Taxing Authority or a Taxing Statute does not debar to ractify the wrong which has already been done. And that the appellant prayed to charge 1% octroi for taking the goods in its factory and was submitting the Form-0(4A) which means that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant's goods under Entry 40, sub-clause (e). As rightly pointed out by the learned counsel for the appellant, the High Court has failed to appreciate that it is the respondent- Revenue Authority which is cast with the duty of assessing octroi to be imposed on the appellant and that the said respondent, Municipal Council has for 13 continuous years assessed the goods in question under Entry 40(a) of the Schedule as heavy commercial chemicals. Since the High Court disposed of the Second Appeal at the admission stage and without notice to the respondent, we feel that the interest of justice would require that another opportunity should be given to both the parties to argue the appeal afresh and on merits. The High Court, in cases l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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