1996 (11) TMI 338

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....nbsp; Mr. Rajan Narain for M/s. JBD & Co., Mr. Raj Kr. Mehta (Mr. Vinoo Bhagat), for the respondents.   --------------------------------------------------   ORDER   The famous city of Puri in the State of Orissa, is a municipality under the Orissa Municipal Act, 1950. Its limits extend up to the sea waters, on the side of the Bay of Bengal. Fish and prawn caught by fishermen fro....

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.... Municipal Council to charge octroi tax on a non-fisherman merely found in possession of fish and prawn within the municipal area, or while taking them out through exit points, or octroi posts. On challenge made by the respondent- company to the steps taken by the Municipal Council, the Division Bench of the Orissa High Court has taken the view that the invoked bye-law 11(2) by the Municipal Counc....

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....ng the goods without payment of octroi is the evader and can certainly be brought within the grip of bye-law 11(2). A person merely in possession of such goods within a municipal area cannot be brought within the ambit of bye-law 11(2) raising a presumption that he is an evader because he may not have caused the entry and hence be not an evader. On the pleas of the municipality, the tax cannot b....