Committee Assessment And Collection Of Octroi Rules, 1961
was liable to pay of Octroi tax on goods brought into local area (a) to be
consumed by itself or sold by it to consumers direct and (b) for sale to
dealers who in their terms sold the goods to consumer within the Municipal Area
irrespective of whether such consumer brought them for use in the or outside it
Company was not liable to Octroi in respect of goods which it brought into the
local area and which are re-exported.
Petroleum Marketing Co. Ltd and others Vs M/S M F Limited and others, 21 BLD (HCD)
AIR 1976(SC)1447; AIR 1992 (SC) 645; AIR 1985 Born 219; A1R1963 SC 907— relied.
sole criterion for determining whether a government property is intended for
‘Consumption or use for official purpose only” is a certificate signed by a
Gazetted Officer of the Department concerned. The certificate must accompany
the property of the Government when brought into the Octroi area.
absolute or mandatory rule is the substance as against a directory rule which
is a shadow, the former goes to the root of a matter; the latter touches merely
the fringes or branch of the matter.
Secretary, Ministry of Food, Food Division, Government of Bangladesh and others
Vs. M/S. M. F. Limited, 13 BLD (AD) 145.
Md. Ismail Vs. Province of East Pakistan, 16 DLR(SC) 438-Cited.