Q. What are the equivalent citations for State of Rajasthan and Others vs Novelty Store and Others ?

The equivalence citation areAIR 1995 SC 1132 ; (1998) 9 SCC 570 ; JT 1998 (8) SC 405 ; LQ/SC/1994/1204 ;

State Of Rajasthan And Others Vs. Novelty Store And Others On 13 December, 1994

Q: Q. What was the bench assigned for the case State of Rajasthan and Others vs Novelty Store and Others?

HONBLE JUSTICE K. RAMASWAMY, HONBLE JUSTICE N. VENKATACHALA

Open iDraf

State Of Rajasthan And Others v. Novelty Store And Others

State Of Rajasthan And Others
v.
Novelty Store And Others

(Supreme Court Of India)

Civil Appeal No. 5043 Of 1984 | 13-12-1994

The orders of the High Court in the impugned appeals are to be set aside on the sole ground that the respondents after paying octroi duty have passed on the burden to the consumers and collected from the customers on the side cloth purchased and sold by them. Therefore, the order of refund would be an unjust enrichment for them. This Court has repeatedly held that such a refund should not be ordered. In that view of the matter without expressing any opinion on the merits during the interregnum the Gram Panchayat was entitled to collect the octroi since the respondents are not entitled to the refund of the amount which is already collected and passed on the burden to the consumers, these appeals are to be allowed. The appeals are accordingly allowed and the writ petitions in the High Court stand dismissed.

Advocates List

For

Bench List

HON'BLE JUSTICE K. RAMASWAMY

HON'BLE JUSTICE N. VENKATACHALA

Eq Citation

AIR 1995 SC 1132

(1998) 9 SCC 570

JT 1998 (8) SC 405

LQ/SC/1994/1204

HeadNote

Excise — Octroi — Refund of octroi — Entitlement to — Held, respondents after paying octroi duty have passed on the burden to the consumers and collected from the customers on the side cloth purchased and sold by them — Therefore, order of refund would be an unjust enrichment for them — This Court has repeatedly held that such a refund should not be ordered — In that view of the matter without expressing any opinion on the merits during the interregnum the Gram Panchayat was entitled to collect the octroi since the respondents are not entitled to the refund of the amount which is already collected and passed on the burden to the consumers — Constitution of India, Art. 226