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OCTROI in ADVANCED Countiaes 3.1.1 -- Hi 29 CHAPTER III HISTORICAL REVIEW OP THE PLACE OP OCTROI IN LOCAL SELF GOVBRMffiNT ADMINISTRATION 3.1 - OCTROI IN ADVANCED COUNTiaES 3.1.1 -- Historical Review ~ THE word 'Octroi' comes from the French expre­ ssion 'Octroyer' which means 'to grant' and its original use meant an 'impost' or a 'toll' or a 'town duty' on goods entering the town. In Europe the origin of this tax can be traced to the days of Roman Empire when it was collected under the name of 'Portorium'. Octroi was introduced more than 2,000 years ago in these days of Roman Empire when the world was far less civilized and the value put on time was infinitely lower than it is today. For well over 700 years this is reported to have a rich source of income to the 'Communes' in Prance. * Excerpts from "Interium Report of the Road Transport Enquiry Committee on Octroi and other checkposts’’. 30 Normally octroi was levied on goods meant for consump­ tion within the town. At first octroi was collected at ports but being productive of revenue, towns began to collect it by creating octroi limits. Thus, it was also known as town duty. Later on, goods going out of the town were also brought within its purview. 3.1.2 - Abolition of Octroi Since the levy was found to be highly irksome in operation, inconvenient to the carrier of goods and comparatively uneconomic in relation to its yield, octroi was abolished in Sgypt in 1903, in Prance in 1949 and in Belgium, in 1970. It does not now exist in any of the industrially advanced countries of the rtest. i) European Countries - In continental iJurope, it can be traced to 13th century. It persistecf in Prance Italy, Spain, Portugal and Austria till some time in post-war period. However, it came to be abolished from all European countries after a fair trial. Notable among these European countries in which the local bodies levied 31 octroi, a few countries, in the past, augmented their resources but experienced gradual decrease in its yield leading ultimately to the total abolition of the tax from their scheme of taxation in Prance. In 1927, octroi alone provided more than half of the total reve­ nue of Paris. The articles subjected to octroi fall in­ to six classes viz. i) liquid, ii) food, iii) fuel, iv) fodder, v) building material and vi) soap varnishes and paints. Later on the excessive cost of collection led to the shrinkage of importance of this tax as a source of local revenue resulting in its abolition in 1943, in Paris and 60 other Municipalities. The total elimination of this tax from the tax structure of the local bodies finally took place in 1949, when the French Parliament declared that octroi was completely anachro­ nistic and forbidden them altogether. Outside Prance, octroi existed in Belgium, Italy, Portugal and Austria. The tax was successively abolish­ ed from all these countries as it fell into disfavour with them because of its diminishing capacity to yield income to the local bodies. Abolition of this tax in 32 the European coui'itries was thus effected on account of iKipediments, that caused to trade and coraraerce, the inflationary pressure it generated on the prices of coiTuiion conuDOdities and necessaries of life which was definite disadvantage to industry, its consumers and the local economy in general and particularly due to high cost of collection of levy which virtually nulli­ fied the gains derived from it. ii) United Kingdom - Apart from import duty levied at the port of entry, excise duty, sales tax etc. are administered centrally, theT--=. is no separate taxation applied to goods moving internally within the United Kingdom. iii) United States of America - AS far the United States of America, no tax resembling octroi was levied at all. It is generally observed that no tax similar to octroi is levied in foreign countries. Wherever it was levied in the past it has been given up for its adverse- effects on economy in general and the very 33 fact that impeded the speed of development. At present octroi duty is prevalent only in Ethiopia and in some states in India, 3.2 - OCTROI IS INDIA 3-2.1 - Historical Background - In India, of all the indirect taxes octroi is the oldest and traditional local tax. The levy can "be traced to the period from Manu Smruti. It continued in ancient Indian Hindu Rules. The local levy on entry of goods to tovfns has been in vogue since the days of Mauryans. The Kautilyas' Arthashastra and the inscrip- tional sources all bear evidence of octroi levy by local Government. During Mughal period it -was known as ’Ghungi' denoting handful taken from merchants in satisfaction of the state. The Ain-E-Akabari gives ample details in this regard. In Maratha period it was termed as "Muhaterafa'. However octroi in its present form is traceable to the Regulation of 1805»of the East India Company which provided for the levy of octroi on articles brought for consumption or use with­ in a town. 34 5..,2. &rpjrfch__pX Octroi in India - The Government of India Act, 1919,gave powers to the Provincial Governaients to impose, without the pre­ vious sanction of the Government of India certain taxes specified in the Schedule Tax Rules. A separate sche­ dule laid down the various levies which could be imposed by the local authorities with the approval of the Provin­ cial Government. Octroi on goods carried into a local area and terminal tax on goods carried into or taken out of a local area figured among others, in this schedule. However, the collection of terminal tax was restricted to to those areas in which it had been levied on or before July 6, 1917. In the case of most of the local bodies onl3^ one of the two forms of tax, i.e. octroi or termi­ nal tax was allowed. vvhen the Government of India Act, 1935, was enacted, terminal tax on goods and passengers carried by rail or air became a Central subject,(Bntry 58 of List 1). The procoods of this terminal tax were, * Excerpts from "Interim Report of the Road Transport Taxation Enquiry Committee on octroi and other check- posts^'. 35 however, to be distributed amongst the Provinces. In allocating revenue heads to the provinces, the use of the word 'octroi' was avoided because terminal taxes, in a sense, were also octroi. A description of the tax was mentioned in Entry 49 in List II which reads "cesses on the entry of goods into local areas for consumption, US3 or sale". This scheme has been repeated in the constitution with the difference that the entry rela­ tive to terminal taxes now reads '’terminal taxes on goods and passengers carried by railways, sea or air” (Entry 89 of List I) and the word 'taxes' replace the word 'cesses' in the Entry relative to octroi. In railway traffic, goods are despatched from a particular railway station to another one in the coun­ try without restriction. The octroi is collected at or outside the goods d^pot of the railway station when they are taken away by the party concerned,. The same applies to air and sea,. It is o.nly when goods are carried by road that the continuous stoppages and res­ trictions come into play and free movement of road transport is immeasurably delayed leading to harassment, extortion and overpayment. 36 • 2. - Constitutional Background - The term 'octroi' is not specifically mentioned in the Constitution but the levy is covered under State List Entry 52, as taxes on the entry of the goods into a local area for the purpose of consumption,, use or sale therein, under State List Entry 56, as stipulating taxes on goods or passengers carried by road or inland water ways, and under Union List Entry 89, as terminal taxes on goods or passengers carried by railway, sea or air, taxes on railway fares and freights. In India under the Municipal and Corporations Acts of States the Urban Governments have been empower­ ed to impose levies on goods or animals brought into the municipal limits for consumption, use or sale therein. J..- 2.4 - Problems of Abplition - In the old days even levy of octroi was found to be vexatious as it interfered with the movement of trade and commerce and it was abolished in the provin­ ces of Bengal and Madras as early as 1835 to 1842 But 37 in other provinces like Bombay, Punjab, North West Pro­ vinces, octroi developed later, in successive stage and became an important source of revenue to local bodies,. According to Ur.F.P Antia, eminent authority on transport economics, '’Octroi is a serious obstruction to the flow of goods transport by road and, therefore; a brake on an essential economic activity of the modern era. There are good reasons why not only the business commuriity but also the Government of India and every State Government which has investigated this subject has condemned the method of collection of this tax. It is undoubtedly a complete anachronism in the modem era which has to look upon time as a national asset which a community just cannot afford to waste as octroi does. It requires only some imagination and particularly a national outlook and a sense of purpose on the part of the State Governments to realise the damage that it does." There has been a persistent demand for the abo­ lition of octroi since 1925- Various Expert Committees 38 and Commissions were appointed and recomciended that, in view of the various defects in the system of octroi it should be abolished and the local bodies may be compen­ sated by raising the necessary amount by some alterna­ tive scheme.
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