2009 (1) TMI 845

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....p;The facts required to be noticed for the disposal of this petition are that petitioner is aggrieved 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 depar....

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.... Complex and by denying the other assertions raised in the petition, it was finally prayed that the petition 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 petit....

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....y general or special orders which the State Government may make in this behalf, the Chief Administrator may from time to time 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 ....

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....able under any other law in respect of any site or building on the occupier thereof. Explanation      xxx     xxx     xxx (3) & (4)       xxx     xxx     xxx" 8. By virtue of Sections 27 and 28 of the Act, provisions of the Haryana Municipal Act, 1973 have been made applicable to the respondent, it is further admitted case of the respondent that as per Clause 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 reprod....

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.... within the octroi/municipal limits of Faridabad (Old) Industrial Township Faridabad and Ballabgarh respectively, with amendments made thereto from time to time, shall cease to have effect.  G.V.Gupta, Secretary to Government, Haryana Local Government Department OCTROI (WITHOUT REFUNDS) List of Exemption from Octroi (a) Articles belonging to Government 1 to 15     xxx    xxx    xxx 16 All articles are the property of the Union of Government except, those which were liable to octroi duty prior to last April, 1937. 17 to 29    xxx    xxx    xxx." 10. Leaving aside, what has been r....