JUDGMENT :

R.K. Dash, J. - M/s. Rungta Sons Private Ltd. owns mines in the districts of Keonjhar and Sundargarh and by virtue of agreements it has been supplying ores to outside purchasers. So far as the mines in the district of Keonjhar are concerned, the ores are carried either by road transport and/or railway using the rail head/railway siding at Barbil. Since ores are transported through Barbil Municipal area, the Municipal authority has been levying and collecting octroi on sales effected within the Municipal jurisdiction even though the ores sold are meant to be consumed elsewhere. Levy of such tax although has no sanction under any statute, the petitioner has been complying with such illegal demands of the municipality on the apprehension that transportation of ores may be brought to a halt by the authority. Referring to a judicial pronouncement of the Hon'ble Supreme Court reported in Entry Tax Officer, Bangalore Vs. Chandanmal Champalal and Co. Etc. Etc. where it has been ruled that goods meant to be transported for use or consumption elsewhere shall not be levied with octroi tax, the petitioner made a request to the municipality for immediate stoppage of levy of octroi, vi