Law:

Section: 60,83,99A

Law: Law Reforms Ordinance, 1972

Section: 3

Law: Specific Relief Act, 1877

Section: 42,54

Cantonments Act (II of 1924)--- ----Ss.60, 83 & 99-A---Specific Relief Act (I of 1877), Ss.42 & 54---Law Reforms Ordinance (XII of 1972), S. 3---Suit for declaration, injunction and recovery of money-Infra-court Appeal---Import and use of curde oil within limits of Cantonment Board---Octroi charges, recovery of---Legality---Plaintiff was contractor of Cantonment Board and collected octroi on articles imported for use, consumption or sale within the limits of Cantonment Board-concerned---Defendant-company was oil refinery and denied import of crude oil from abroad and refused to pay octori on the ground that oil was supplied through underground pipelines---Validity---Octroi tax was not like toll tax so as to be imposed at entry of road or bridge but octroi tax was liable not merely on import or entry of goods in octroi limits but also on its sale, consumption or use within such limits---Mere import of crude oil was not of any significance so as to attract levy of octroi---Entry of crude oil within octroi limits was admitted, therefore, it would be immaterial if the same was brought through underground pipelines or by road etc.---Defendant availed remedy provided under S.99-A of Cantonments Act, 1924, but without success due to retrospection of notification in question, which was since issued in favour of defendant under the . provisions of same statute, hence its applicability could not be denied by defendant---Octroi duty imposed on import, use etc. of crude/mineral oil, mentioned in duly approved octroi schedule issued under notification dated 10-9-1976, with previous sanction of Federal Government and also published in official gazette in compliance of S.60 and other sections of Cantonments Act, 1924, could not be termed to be ultra vires of the Constitution in any way---Division Bench of High Court directed defendant to pay octroi duty on import and use of crude oil in its refinery within octroi limits of Cantonment Board to plaintiff for period of his octroi---Division Bench of High Court reversed findings of Judge in Chambers of High Court on material issues---Appeal was allowed accordingly. Mst. Nargis Mocen and another v. Government of Pakistan…

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