Law:

Section:

AJMAL MIAN, ACTG. C. J.--The petitioners through this petition have prayed for the following reliefs :-   In the circumstances given above it is respectfully prayed that this Hon'ble Court may be pleased to declare, that :-   The petitioner's factory is situated outside the area of Town Committee, Uthal therefore, the Town Committee, neither exercised nor exercises jurisdiction to collect Octroi Tax from the petitioner the taxes have been illegally collected from the petitioner is liable to be refunded with interest or adjusted against the future taxes :   The respondent No. 1 had no jurisdiction to direct the petitioner to make payment of taxes. Even otherwise the direction was limited to 1980-81, it at all it had any sanctity of law, it only related to a specified period ;   Until 2-10-1984 the goods imported in the factory were not taxable by the Council which was exercising jurisdiction.   Although after 2-10-1984, Union Council Kenwari exercises jurisdiction to collect taxes but the C.K.D. Kits are not imported for consumption used and sale, therefore. it is not taxable by the Union Council, Kenwari.   If at all this Honourable Court hold: that C.K D Kits are taxable, the tax in excess of ore per cent is oppressive, excessive, discriminator against principles of equality before law. Even in violation of the schedule of the local council;.   The Honourable Court may direct the respondents to refund the illegally recovered amount or to adjust it in future dues.   May grant any relief to which the petitioner may be found entitled.   The costs of this petition may also be allowed."   2. The brief facts leading to the filing of the above petition are that the petitioners. (which is a limited company) have their factory in Mauza Chib Mandra. Tehsil Uthal, District Lasbella as per averment in the petition. where they assemble Motor Cycles from the C.K.D. Kits imported from Japan under the patent name of "Yamaha". The respondent No. 3 i.e. the Town Committee Uthal, had levied the octroi on the various items of goods imported within its limits fur consumption,, use or sale at the various…