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K. N. SINGH
Geep flashlight industries limited – Appellant
Versus
Nagar mahapalika, Allahabad – Respondent
JUDGMENT
K.N. Singh, J. - This is a petition under Article 226 of the Constitution filed by Messrs Geep Flashlight Industries Ltd. Allahabad, challenging the validity of imposition and collection of octroi from the petitioner Company. The petitioner has claimed issue of a writ, order or direction in the nature of mandamus directing the Nagar Mahapalika, respondent No. 1 not to impose and collect the tax in question.
2. The petitioner is a public limited company having its registered office at Allahabad. It has got its factory within the limits of Allahabad Nagar Mahapalika, where it manufactures tourches, bulbs and dry-cells from the raw material imported by it from outside. Such raw materials are mostly imported by rail but some times they are, imported by road also. The material which according to the petitioner are imported are brass, aluminium, zinc, carbon rod, acetye lene black, managenese dioxide ore, chemicals and lubricants, glass tubes, glass beeds filament wire, sealing wax etc. Besides, these raw materials, the petitioner-company imports machinery and spare parts also by rail. The Allahabad Nagar Mahapalika has imposed tax in the shape of non-refundable octroi, the rates
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