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TMI Blog1968 (4) TMI 85X X X X Extracts X X X X X X X X Extracts X X X X ..... dents 1 and 2 applied for refund of octroi duty on the ground that they had exported from the municipal area foodgrains of which particulars were given in the schedule attached thereto. The appellant Committee replied that they would not be entitled to the refund unless they filed with their application the receipts of duty is- sued by the Committee at the time when it was paid on the importation of the said foodgrains. It may be mentioned that it was not the case of the Committee in the said reply that the said goods were not exported by respondents 1 and 2 by rail or that they were not the same goods which were imported into the area and which were purchased by respondents 1 and 2 and on which duty would be payable by the cultivators from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refund of the duty paid by their vendors, the said cultivators,' and that the Board misconstrued the rules and was in error in refusing the refund to them. A learned Single Judge of the High Court held that under r. 9(c) a declaration had to be made if the goods were intended for consumption or use within the municipal area or if they were intended for immediate export. He observed that r. 9, however, did not 'provide for any such declaration if the goods brought into the municipal area were intended for sale. He then observed that s. 27 dealt with refund of octroi on the exportation of dutiable goods outside the municipal limits and the exporter thereunder was entitled to a refund of 7/8th of the duty paid on such goods. He held t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roi on those goods when they entered the area. The Board on this interpretation allowed the revision application of respondents 1 and 2 and set aside the orders of the Committee and the Deputy Commissioner and directed payment of the refund. The Municipal Committee thereupon filed a writ petition in the High Court for quashing the Board's order contending once again that no octroi duty had been paid on the said foodgrains. The High Court rejected this contention in view of the admission made by the Committee before the Deputy Commissioner, the Board and the High Court in earlier proceedings that the goods exported by respondents 1 and 2 were duty paid. The High Court held that in view of those admissions the Committee could not require ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring of the writ petition it was pointed out to the counsel for the Committee that there was no substance in it. According to the High Court, rr. 35 to 37 did not require any compliance by respondents 1 and 2 as they dealt with matters to be done by the Octroi Superintendent and the Muharrir at the exit post when an application for refund is made by a person exporting the goods out of municipal limits and that the fact that respondents 1 and 2 did not present the challan at such exit post, did not debar them under the 'rules from claiming the refund. The review petition on this ground was, therefore, rejected. Aggrieved by the dismissal of its writ petition, the appellant Committee obtained special leave from this Court and filed this a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... municipal limits. The rule does not require such an exporter to produce receipts of payment of duty levied at the time of their entry. Obviously, the Committee was wrong in insisting upon respondents 1 and 2 to produce receipts before they could be granted the refund, nor could it justify its demand that respondents 1 and 2 should prove that duty had been paid on the said goods at the time of their entry as the rule does not lay down any such obligation on the exporter. Rules 28 to 33 are not relevant and need not, therefore, be set out. Rule 34 provides that an application for refund is to be made in the prescribed form and that.the exporter after filling in the particulars has to present his application at the office appointed for that pu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ht in his contention that an exporter desiring to claim refund has to make his application at the time of exportation of the goods and in the manner prescribed in these rules. It appears also that there is considerable force in his contention ,that rr. 42 and 43 deal with only two categories of goods, viz., cloth and articles locally produced or manufactured and that r. 43 is confined to those two kinds of goods only and, therefore, when it provides that no further proof of duty having been paid on them is required, it means that no proof of such payment other than the one mentioned in r. 42 would be needed in respect of the said two categories of goods. In our view, r. 43 has to be read in the context of r. 42 and must, therefore, be read ..... X X X X Extracts X X X X X X X X Extracts X X X X
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