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 whichvirtually 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, notax 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. .But most of these Committees have failed to suggest an effective and an adequate alternative to octroi. Some of them have isiven a caution that unless adequate alternative resources are developed by the local municipal bodies to compensate for the consequen tial loss of revenue, the course of abolition of octroi will have extremely adverse effects on the Municipal Corporations, Municipal Councils and Local Self Govern ment, It is, therefore, felt that any proposal for alternative substitution to octroi has to be decided on sound criteria of adequate yield of revenue to Local G-ov‘-:mmont institutions. Failing this may weaken local finances and in turn, adversely strike the gross-roots of our democracy.
5„. 2 ._5, - Stat ewise Position -
The levy of octroi in India, has so far been abolished by 17 States out of 25 States but 8 other 39
States still continue with it. The States which have abolished octroi are Andhra Pradesh, Arunachal Pradesh, Assam, Bihar, Himachal Pradesh, Karnataka, Kerala, I'iadhya Pradesh, Manipur, Meghalaya, Mizoram, Nagaland; Rajasthan, Sikkim, Tamilnadu, Tripura and Uttar Pradesh, The States which have not abolisheci octroi are G-oa, Gujrat, Haryana, Jammu and Kashmir, Maharashtra, Orissa, Punjab and West Bengal.
As far as the Union Territories are concerned four out of seven have abolished octroi but three other still continue with it. The Union Territories which have abolished octroi are Chandigarh, Dadra and Nagar Haveli, Daman and Diu and Lakshadweep. The Union Territories which have not abolished octroi are Andaman and Nicobar Islands, D;=lhi, and Pondicherry.
Octroi is a history in a number of states of India like Tamilnadu, Andhra Pradesh, Kerala, Karnataka, West Bengal, Assam- Nagaland. Tripura, Sikkim, Bihar etc. Maharashtra Government has taken a policy deci sion to abolish oc-t^roi. States are being steadily iso lated and pressure will be more on the remaining ones. 40
The union government too, as in the earlier decades, has been sug^jesting octroi abolition. Therefore, if as a policy the States are to move towards abolition of octroi, the important question is how to compensate the income loss to Local Self G-ovemment. The decision to do away with octroi is not matched by any search for alternatives. Compensatory octroi-grants by State G-overnments can only be a temporary relief measure but cannot be accepted as durable and stabilising factors Hence the search for new revenues and effort to safe guard the Local Self Government is an ongoing process.
In India otatewise position of octroi can be summarised as follows -
State Octroi History
1 .ilndhra The State Government of Andhra Pradesh has Pradesh abolished octroi in 1966. Prior to its abo-- -(•0-r5-.4 lition it was levied only in Telengana re- (B.T-) gion. 90/^ of the total revenue from State Entertainment Tax has been devolved on the 41
State Octroi History-
Local Self Governments. Entry Tax bill implemented in 1987. Compensatory octroi- grants are allotted.
2 Arunachal The State G-overnment of Arimachal Pradesh Pradesh has abolished octroi. No other tax is 4©T$-r-)- levied.
3.Assam The State Government of Assam has abolished octroi.
4.Bihar The State Government of Bihar has abolished octroi. No other alternative tax is levied.
3.Goa The State Government of Goa has levied (O.T.) octroi.
6 - Gu.jrat In the State of Gujrat octroi is a real his-
-(•Ot-T-t-) tory as the experiment of octroi abolition was reverted. The Government enacted a law (O.T.) to replace octroi with entry tax in June 87. Due to the protest by the Federation of 42
State Octroi History
Gujrat Agricultural Produce Committee and Mercantile Community against the Entry Tax the bill was referred to a Select Gorimittee for detail study in January, 1988 as per the Select CommittFe's recomr:endations the State Goverrjr.ent has abolished octroi and intro duced Entry Tax as a perfect substitute. The Act of Entry Tax was enacted without taking the advice of trading and tax experts and hence was levied with major dra-whacks. The trading community once again opposed the iCntry Tax bill* Finally the State Government of Gujrat has withdrawn the Entry Tax bill and once again continued to levy octroi.
7. Haryana The State Government has levied octroi in (O.T.) the form, of Entry Tax of Rs.100 per day per truck on entry of goods into the •^tate of Haryana. An agitation is brewing up for 43
State Octroi History
its abolition.. The transporters observed an indefinite 'bandh' from 25th March, 1991 for the opposition which was withdrawn on 2nd April, 1991 on the appeal made by Union Transport Minister Mr,Manubhai Kotdia.
8 Plimachal The State G-overnment of Himachal Pradesh Pradesh has abolished octroi in 1982 - compensatory octroi-grants by State Governments allotted.
9 Jammu & The State Government of Jamjnu and Kashmir Kashmir has levied octroi. (O.T.)
10. Kama- The State Government of Karnataka has abo- taka lished octroi from 1st April, 1979 and adopted a new method of Entry Tax since 1st (B T ) October, 1980. Here Sntry Tax is a much talked tax supplement to State Sales Tax. The State has failed in their trial and 44
State Octroi History
faced an unhappy experience. It has been found that the local 'bodies have received much less compensatory grants than the octroi revenue which they would have other wise raised themselves.
11. Kerala The State Government of Kerala has abo- lished octroi. State Entertainment Tax constituted one of the important sources of revenue for the Urban Local Governmants. This tax has been transferred to the local bodies-
12, Madhya■ The State Government of Madhya Pradesh has Pradesh abolished octroi in 1976, Entry Tax is 40-rS-r-) implemented as an alternative to octroi. (B.T.) Here Entry Tax is a much talked tax supple ment to State Sales Tax. The State has failed in their trial and hr^s an unhappy experienco. 45
State Octroi History
13. Maha- The State Government of Maharashtra has rashtra taken a policy decision in 1987, to abolish
(O.T. ) octroi not later than 31st May 1988. Entry Tax proposal suggested by Kasbekar Committee is under consideration. But the unhappy expe rience of the neighbouring States in levy of Entry Tax in place of octroi is the real problem of its postponement. The State (Government is rethinking on the possible and suitable alternatives to compensate the income loss to Municipal G-overnment from octroi abolition in future.
14. Manipur The State Government of Manipur has abo- -(-G-rS-r^ lished octroi. No other alternative tax is levied.
15. MeA'ha- The State G-ovemment of Meghalaya has abo- laya lished octroi No other alternative tax is levied. 46
State Octroi History
16.Mizoram The State Government of Mizoram has abo- -(•©■rS-r-) lished octroi. ITo other alternative tax is levied,
17 ■ Nagaland The State G-overnment of Nagaland has abo- (0-rS-r-) lished octroi. No other alternative tax is levied.
18.Orissa The State Government of Orissa has levied (O.T.) octroi. The Government is examining the possibility of introducing Entry Tax in place of octroi.
19. Puix.iab The State Government of Punjab has levied
(O.T.) octroi.
20.Ra.jasthan The Statfc Government of Rajasthan has ■(■O-rS-r) taken a decision to abolish octroi from 1st April, 1990 because of the agitation brewing up for the same. Government is actively considering a proposal to have Entry Tax in lieu of octroi. 47
atate Octroi History
21. Sikkim The 3tate Government of 3'ikkim has abo-
•(-OtSt-) lished octroi. No other alternative tax is levied.
22.Tamilnadu The State Government of Tamilnadu has abo- lisher" octroi because of the strong criti cism on the method of assessment, levy and collection of octroi. The Governjnent has imposed additional oales Tax.
2'^ Tripura The State Government of Tripura has abo- lished octroi. No other alternative tax is levied.
24.Uttar Octroi is collected only by municipal Pradesh corporations and 184 municipal councils. (•0-rT-r^ In other cities and declared areas from the State Government of Uttar Pradesh octroi is abolished. The State Govern ment has replaced octroi in August 1990 48
State Octroi History
by increasing the surcharge on 3ales Tax from lO/o to 25?3. The State Government is examining the possibility of levying entry tax as a viable alternative to octroi.
25.West The State Government of West Bengal has Bengal levied octroi in Calcutta Metropolitan (O.T.) District in the form of Entry Tax. For other part of the State no other tax is levied.
Union Octroi History Terri tories
The Union Territories of Andaman and Wicobar Nicob'?.r islands has levied octroi which is Islands introduced recently.
(O.T.) 49
Union Octroi History Terri tories
2. Gliandi- The Union Territory of Chi ndigarh has abo- garh lished octroi. No other alternative tax is levied.
3,Dadra and The Union Territories of Dadra and Nagar Nagar Haveli has abolished octroi. No other Haveli alternative tax is levied.
of 4,Daman and The Union Territories /Daman and Diu has Diu abolished octroi.
5.Delhi In case of Delhi, which is essentially an (O.T.) administrative town, and Delhi being a Union Territory, the Delhi Municipal Corpo ration has had resources made available by the Union Government, Apart from the service charges, water tax is raised from 50
Union Octroi History Terri tories
the people. The Entertainment Tax or vehicle tax proceeds are directly shared by the municipalities. Levy of octroi is still in operation.
6. laksha- The Union Territory of Lakshadweep has dweep abolished octroi. No other alternative 40t¥t-)- tax is levied.
7. Pondi The Union Territory of Pondicherry has cherry levied octroi. (O.T.)
Briefly in India the following States and Union Territories are imposing octroi - A) States ; G-oa, G-ujrat, Haryana, Jammu and Kashmir, Maharashtra, Orissa, Punjab and West Bengal. 51
B) Union Territories - Andaman and Nicobar Islands, Delhi and Pondicherry.
While the following States and Union Territories have abolished octroi -
A) States ; Andhra Pradesh, Arunachal Pradesh, Assam, Bihar, Himachal Pradesh, Karnataka, Kerala, Madhya Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Rajasthan, Sikkim, Tamil- nadu, Tripura and Uttar Pradesh.
B) Union Territories ; Chandigarh, Dadra and Kagar-Haveli, Daman and Diu and Lakshadweep.
The abovementioned information is presented in the map showing statewise position of octroi in India, shown in Pig.No.2 to get a clearer perception of the situation. POSITION OP OCTROI IN INDIA
INDIES
->Hiinachal pradesh (0/) Aruna
Ootrol xn operation I (0^) Abolitjon of oct;roL Ent.ry tax in operation m Abolition of entry tax f'ig.No. 2 53
Thus, eventhough the average Income from octroi is 68^ of the total tax revenue of local municipal ■bodies in 8 states levying octroi, the general trend is for its outright abolition as, it is regressive in inci dence, inequitable, full of fraud anci highly inconve nient to the tax payers.
IN MHARA3HTRA
J.' 3-1 - Octroi Administration -
i-Iaharashtra is one of the economically advanced and most progressive State in the field of trade, commGrce and industry in India. It has been run by the Congress since the inception of the State in May, 1960. The State Government has empowered the Local Self Government to levy octroi in the areas under their jurisdiction. Octroi is collected and administered by them as per Maharashtra Municipalities Act, 1965, -which is an act to unify, consolidate and amend the law rela ting to municipalities in the State of Maharashtra. It extends to the whole of the State of Maharashtra. At present in the State the following are the local bodies of Local Scdf Govornmint levying octroi ; 54
i) Municipal Corporations 11
*ii) Municipal Councils 228 iii) Cantonment Boards 7 iv) Village Panchayats 106 Total 352
The local municipal bodies levying octroi are classified as under ~
i) The Municipal Corporations are the local municipal bodies with a population of more than 5 lakhs.
ii) In Maharashtra, areas with a population of not less than 15,000 is declared as municipal areas. Every Municipal area is classified by the State Govern ment as 'A' class, 'B' class or 'C class, on the basis of population thereof. The classification given in Chapter II on Municipal Councils of the Maharashtra
* Classwise list of Municipal Councils in Maharashtra State as on 31-I-90 appended. 55
Municipalities Act, 1965 has been taken as the basis * for classification.
The 'A' Class Municipal areas are Municipal Councils with a population of more than 75,000. The 'B' Glass municipal areas are mionicipal councils with a population of more than 30,000 but not more than 75j000. The 'C Class municipal areas are municipal councils with a population of 30,000 or less.
iii) In Maharashtra, 7 Cantonment Boards are situated at following places - Poona, Kliadki, Ahmed- nagar, Aurangabad, Dehu Road, Devlali and Kamthi.
As per Cantonment Board Act, 1924, at present, the following Cantonment Boards levy octroi in partici pation with the neighbouring municipal councils or municipal corporations - Poona, Khsdki, Ahmednagar and Aurangabad. However,the remeining three Cantonment Boards have made their separate arrangement for collec tion of octroi with their own octroi sections.
* Vide Page No.7419 of the Act appended, classwise list of Local Municipal bodies in Maharashtra State appended. 56
iv) As per the Bombay Gram Panchayat Act, 1958, out of 25,000 Village Panchayats only 106 Panchayats are allo'^ed to levy octroi.
The Local Self Governments in Maharashtra State are imposing Octroi duty according to the Maharashtra Municipalities (Octroi) Rules, 1968, Schedule-I, being * the part of Maharashtra Municipalities Act, 1965 (Appended). In Maharashtra, octroi is levied on the basis of ad-valorem and specific octroi methods. In ad-valorem octroi method, value of goods is considered to impose duty, while in specific octroi method,quan tity of goods is considered to impose duty.
5. 3-2. - Relative Importance of .Octroi -
During the last 25 years octroi income shows a continuous increasing tendency. But from 1980-81 on wards the increase is alarming. It is the principal source of revenue of all the local municipal bodies in Maharashtra. 57
TABLE NO-3 OCTROI INCOME AND COLLECTION COST OP LOCAL BODIES IN MAHARA3HTRA. 1986-87
Sr, Local Body No. of Gross Percent Percent No Local Octroi age to age of Bo Income total collec dies (Rg.in Income tion crores) cost to Gross Octroi Income
1. Municipal 11 373.55 81.65 3.06 Corporations 2. Municipal 216 78.01 17.04 16.31 Councils 3- Villag-e 106 1 .31 0.28 18.75 Panchayats 4c Cantonment 7 4.60 1.03 5.41 Boards Total 340 457.47 100.00 5.40
* Source ; Kasbekar Committee's Report, 1987 58
Thus the above table indicates the major portion of octroi in total income amounting to Rs.457.47 crores in 1986-87. However the average percentage of eollec- tion cost to gross octroi income was just 5.40. It proves that octroi is one of the main and most impor tant income source to Local Self Government that satis fies the financial needs and requirements of these auto nomous institutions.
The abovementioned information is presented in a diagram showing type of local bodies and comparative percentage of octroi income to total and percentage of cost of collection to gross octroi income, shown in
Pig.No.3 to get a clearer perception of the situation. A diagram showing type of local bodies and 59 comparative percentage of octroi income to total and percentage of cost of collection to gross octroi income. 220 216
200
180 160
140 COOJ x)o 120 106 100 o o 80
o 60 (U B 40 2:3 20 11
Muni. Muni. Village Cantonment corpn. council panchayat boards Type of local body
c ■Ho +J O 100 0) 100 0) a 81 .65 o o 80 o oj 80 o
Fig.No. 3 60
3.3.3 - "Octroi Hatao" Campaign -
Octroi has come in for adverse criticism since it was introduced in the economically developed State of Maharashtra as an important source of Local Self Government. The traders, manufacturers and transpor ters opposed the levy of octroi because of the follow ing problems -
i) Octroi impedes free flow of trade and traffic. ii) An estimated RRs.1,500 crores per annum is lost as fuel, wastage through idling and stoppages of check posts. This burden is passed on to the consumer. 61
iii) For every single rupee of octroi collected, we pay over rupees five, iv) Octroi adversely affects the pattern of industrialisation and goods distribution, v) Octroi breeds corruption at all stages of collection.
Thus the trading and business community feels that octroi, is a curse on the Indian economy. Over 30 Committees and Study Groups appointed by the Central and State Governments, have unanimously recommended the total abolition of octroi. Even the Congress (I) and Janata Party election manifestoes promised to abolish it. To this end, the trade and industry - recognising the importance of the autonomous status of local muni cipal bodies - suggested better alternatives like goods tax, professional taxy turnover tax etc. These T^ere designated to maintain existing levels of municipal revenues in lieu of octroi. Astonishingly, they were accepted, levied and collected, but in addition to octroi. 62
In fact, right in 1972 the State Government had refused to abolish octroi unless the Central Government compensated the loss. In the Chief Minister's Confer ence of September,1980 also the State asked for the compensation. But ultimately Centre's directive was accepted obsequiously. The subservience of the State leaders only had landed them in an imbroglio.
An indefinite Maharashtra 'Bandh' has been observed from 15th June, 1986 by the trade, transport and small scale industry as 'Satyagraha' for the aboli tion of octroi. But Mr.S.B,Chavan, the former Chief Minister,assured to the large deputation of various associations on 13th June, 1986 that -
i) Government of i'laharashtra stands by the Congress U) election manifesto and
ii) Effective steps would be taken before the end of 1986 to resolve this matter.
And hence the indefinite Maharashtra 'Bandh* was withdrawn immediately Meanwhile several meetings were held with the Ministers and Officials but 63 unfortunately the 3-overnment has been postponing the decision of abolition of octroi. Fresh alternatives can still be suggested, but only after a time-bound coimnit- ment is made for the abolition of octroi.
Once again, an indefinite Maharashtra'Bandh'has been observed from 25th May, 1987 by the trade, trans port and small-scsle industry as 'Satyagraha' for the abolition of octroi. Finally when the things were going out of control, on 30th May, 1987, Mr.S.B.Chavan, the former Chief Minister, has assured to abolish octroi by 31st May, 1988 and thus the Action Committee for Aboli tion of Octroi has called off its indefinite '3andh'. The State Govermnent of Maharashtra has taken a policy decision to abolish octroi and has appointed a Committee on substitution of Octroi in June, 1987 under the Chair manship of Mr.P.D.Kasbekar, to find an alternative source of income to octroi. The Committee submitted the report in November, 1987 but the Government made it pub lic in January, 1988. The Committee has strongly reco mmended Entry Tax as the substitute levy for octroi. However, the recommendations of the Committee are facing 64 opposition from local authorities, their organised em ployees and even, now and again, from business and tra ding community. Thus commitment given by the former Chief Minister of Maharashtra, Mr.S.B,Chavan, an able administrator, to the business and trading community remain in a dormant state. It is now upto the State G-overnment to avoid confrontation and start reconcilia tion.
At present the business and trading community would not like to suggest any alternative to octroi because of the bitter experience of the businessmen is that whenever ciny alternative source of local revenue is suggested the State G-overriment has resorted to it immediately without abolishing octroi,
Even as these talks are continuing a new dimen sion has been added to the problem of finding an alter native to octroi as the Bombay Municipal Corporation which accounts for the bulk of revenue from octroi, has announced the setting up of a Committee in May, 1988 to identify irritating features of octroi and suggest 65 / remedial measures. The Committee which drafted the Bom bay Development Plan, had indicated that if octroi was abolished and not replaced by an equally buoyant resource, the hope of implementing the plan would be largely illusory. If past experience is anything to go by, this exercise is unlikely to make octroi less obno xious than before. It can at best give an opportunity to the Government of Maharashtra to further delay a search for an acceptable substitute for octroi.
Bachao" Campaign -
Civic functionaries and employees from all over the State under Nagari Seva Raksha Samiti have orga nised one-day token strike on 21st December, 1987, to register their protest^ against the proposed abolition of 'Octroi' - the bread and butter of the Local Self G-overnment from May of the next year. The Samiti alleged that the abolition of octroi duty will only help the trading and business community to evade excise and sales tax. The Samiti warned that as against Rs.50 66 crores income from octroi, the proposed ’entry tax' could yield only Rg.5 crores and the civic body will not have enough income to pay even the wages to its employees. Thus the agitation will continue to safe guard the interest of the citizens, who are likely to be deprived of all civic amenities if octroi is abolished. But the Chief Minister of Maharashtra Mr.S.B.Chavan, has made it clear that the strike would in no way affect the abolition decision. Demands of the elected representatives of Local Self G-overnments spread all over the States can not be brushed aside so easily. The civic bodies have planned a fresh agitation from 21st January,, 1988. But the indefinite strike, which was to be launched against abolition of octroi by the State Government has been postponed by the Samiti. The Samiti has also launched a signature campaign in favour of continuance of octroi and the same was submitted to the State Government on 15th February, 1988. The Samiti has also offered 'Dharana' in front of Assembly in March, 1988. Thus if at all octroi is to be abolished, then it will be inevitable to cut down some major civil services 67 and to increase taxation, the ultimate burden -which has to be faced by the poor citizens.
5-' .5.-. 5„ .1^0 PI^ t a t_e _ goy ernin ent -
Repeated announcements by the Maharashtra State
G-overnment about its determination to abolish octroi has also created serious financial problems for many civic bodies but the worst sufferer is likely to be
Pune Municipal Corporation. In the past the State
Grovernment, by carving out the Pimpri Ghinchwad M unici pal Corporation had deprived the c iv ic body of more than of its major revenue. Unfortunately, the
3tate G-overnment is considering octroi abolition as a state policy, without taking into account the problems i-'hich may be created in case of metropolitan cities lik e Pune. Even i f Entry Tax is le v ie d , the adjoin in g
Pim pri Ghinchwad Municipal Corporation with as many as
700 major, medium and small scale industries located in its area, will have sufficient and substantial revenue income through various tax sources. But it is the open secrct that as the octroi rates of newly established 68
Pimpri Chinchwad Municipal Corporation are comparative ly low. Many Pune based businessmen prefer to stock
their goods in the Pimpri Chinchwad Municipal Corpora
tio n area and smuggle them in to Pune in small quanti
ties, causing losses to both the civic bodies. There
fore, it is necessary to reduce the octroi tax differ
ential at various places for all the local bodies in
the State of Maharashtra.
As the State was already facing an economic c r i
sis due to severe drought and was not in a position to
cope up with additional financial burden, now the role
of otate Government is very important in finding out
the alternative, fair and reasonable solution which
w ill be acceptable to the people who have clearly ex
pressed themselves against octroi by supporting '’Octroi
Hatao" campaign launched by the Action Committee for
A b o litio n of O ctroi and defeating "O ctroi Bachao'' cam
paign laimched by Nagari Seva Raltsha Samiti. Thus agi
tations and counter agitations threatened to rock the
State. 69
I) Glasswise List of Municipal Councils in
Maharashtra State as on 3i_i_90.
II) Maharashtra Municipalities Act, 1965 - Page
No.7419 2 Municipal Areas and their classi
fic a tio n .
Ill) Classwise List of Local Municipal
Bodies in Maharashtra State
IV) The Maharashtra Municipalities (Octroi)
Rules, 1968. 70
APPENDIX-I
CLASSWI3B LIST OP MUiHCIPAL COUNCILS IN MAHARA.SHTRA
STATE AS ON 31-1-1990 .- KOl'IKAN DIVISION DISTT.THANE DISTT.RAIGAD
1. Ulhasnagar (A) 1. Panvel (B)
2. Bhiwandi- (A) 2. Khopoli (B) Nizampur 3. A llbag (C) 3 . Vasai (B) 4. Mahad (C) 4. J awhar (c) 5. Pen (G) 5. Dahanu (0) 6, Roha (c) 6. V ira r (c) 7. Uran (G) 7. Mira-Bhayandar (B) 8. Murud- (G) 8. Nala-Sopara (C) J a n jira
9 Shriwardhan (c)
10. Matheran (C) H ill Station (HS)
DISTT.RATNAGIRI DISTT.SINDHUDURG
1, Ratnagiri (B) 1. Maiwan (C)
2. Chiplun (C) 2 . Vengurla (C)
3. Khed (G) 3c Sawantwadi (C)
4. Rajapur (C) 71
Abstract ; A BClass - 2 ) Konkan ) D iv is io n : B Glass - 5 )- Total : 25 ) G Class - 18 )
DISTT.NASHIK DI3TT-DHULE
1, Malegaon (A) 1. Dhule (A)
2. Marunad (B) 2. Nandurbar (B)
3- Ig a tp u ri (c) 3. Shirpur-Varwade (B)
4. Nandgaon (0) 4 Taloda (c)
5. Sinnar (C) 5. Shahada (c)
6. Yeola (c) 6. Dondaicha-Varvjade (c )
7. Trimbak (G) 7. Nawapur (C)
8. Bhagur (G)
9. Satana (G)
DISTT.AHMBDMGAR
1. Ahmednagar (A) 2, Shrirampur (B)
3. Sangamner (B) 4. Kopargaon (B)
5. Rahuri (c) 6. Deolali-Pravara (c)
7. Pathardi (C) 8 . Rahata-Pimplas (G)
9. Shrdi-New To-wnahip (G) 10. Slirigonda (C) 72
DISTT.JALGAON
1 . Jalgaon (A)
2. Bhusawal (A)
3. Amalner (B)
4. Chalisgaon (B)
5. Chopda (B)
6 . Pachora (B)
7. Paizpur (G)
8. Yawal (c)
9. Raver (c)
10. Savada (0 )
11. Parola (0)
12. Dharangaon (C)
13. Erandol (C) 73
Abstract Nashik Divn. - A Class - 5 ) ) B Glass - 10 )- Total - 39. ) G Glass - 24 )
PLTIB DIVISION
DISTT.PIME DISTT.3ATAHA
1 Baramati (B) 1. Satara (A)
2. lonavala (B) 2. Karad (B)
3. Saswad (C) 3. Phaltan (B)
4. J e ju r i (G) 4 . Rahimatpur (C)
5. Indapur (c) 5. Mhaswad (c)
6. S iru r (C) 6. flal (G)
7. Aland! (G) 7. Panchagaai (c) (HS) 8. Junnar (C) 8. Mahabaleshwar (G) H ill Station (HS) 9. Bhor (c)
1 0 . Daund (c)
1 1 . Talegaon- (c) Dabhade
DI3TT.3ANGLI
1 . Sangli (A) 2. M iraj (A)
3. Islampur (B) 4. Tasgaon (G)
5. Ashta (C) 6. V ita (G) 74
DISTT.KOLHAPUR DI3TT.30LAPUR
1 . Ichalkarar) ji (A) 1. Barshi (B)
2. Jaysingpur (c) 2, Pandharpur (B)
3. Kalkapur (G) 3. Karma la (C)
4 Murgud (G) 4. Sangola (c)
5 - Wadgaon (c) 5. Akkalkot (c)
6. G-adhinglaj (c) 6. Mangalwedha (C)
7, Kurundwad (C) 7. Maindargi (C)
8. Kagal (0) 8. Dudhani (C)
9. Panhala (G) 9. Kurduwadi (C) H ill Station H3
Abstract Pune Divn. - A Glass - 4
B Class - 7
C Class - 52
To ta l - 43
AURAxvGiiBiiD UlVIblCN DI3TT.JALNA DISTT^LATUR
1. Jalna (A) 1. Latur (A) 2. Udgir (B) 2 - Am "bad (C) 3, Ahmedpur (c) 3. Bhokardan (G) 4, Nilanga (G) 4. Partur (C) 5. Ausa (c) 75
DISTT.AURANGABAD DISTT.BEED
1. Kannad (c) 1. Beed (A)
2. Paithan (C) 2. Ambejogai (B)
3. Yaijapur (C) 3. P a rli-V a ija n a th (B)
4. Gangapur (C) 4. Manjalgaon (G)
5. Khuldabad (HS) (c) 5. G-eorai (G) H ill Station 6. Dharur (G) 6. S illo d (C)
DISTT.PARBHANI D IS TT. NAKDED
1. Parbhani (A) 1. Nanded (A)
2. H in g o li (B) 2. B i l l o l i (0)
5. Manwat (C) 3. Umari (G)
4- Ba.smatnagar (c) 4. Mudkhed (G)
5. Sonpeth (c) 5. Kandhar (G)
6. Purna (C) 6. Hadgaon (c)
7. Kalamnuri (C) 7. Dharmabad (G)
8. Gangakhed (G) 8. Deglur (G)
9. S a ilu (G) g . Kundalwadi (G)
10. J in t u r (G) 10. Mukhed (G)
11. Pathari (G) 11. Kinwat (0)
12. Loha New Townsiiip(C)
13, Waghala (G) 76
D I3 T T - OSMANABAD
1 . Osmanabad (B) 2. Tu lja p u r (G)
3 . Omerga (C) 4 . Paranda (c)
5. Bhoom (C) 6. Muriini (0)
7, Naldurg (G) 8. Kallam (C)
Abstract Aurangabad _Diyn. - A Class - 5
B Class - 5
C Class - 4 3
To ta l - 53
AMRAVATI DIVISION
DISTT.BULDHANA
1 . Buldhana (B) 2. Khamgaon (B)
3 . Malkapur (B) 4 , Shegaon (B)
5. Jalgaon-Jamod (c) 6. Mehkar (c)
7. Nandura (c) 8. Chikhali (c)
9. Deulgaon-Raja (G) 10. Lonar New Township(C)
11. Sindkhed Raja (G) New To-wnship 77
DISTT.AKOLA DISTT.AMRAVATI
1. Akola (A) 1, Achalpur (A)
2. Akot (B) 2. Anjangaon-Surji (B)
3. Karan3a (B) 3. Morshi (c)
4. Washim (B) 4. Warud (0 )
5. M urtizapur (G) 5. Daryapur (c)
6, Belapur (C) 6. Ghandur R ly. (c)
7. Telhara (G) 7 - Ghandur Bazar (c)
8. Patur (C) 8, Dhamangaon (G)
9. Mangrulpir (0) 9- Shendurjana (c)
10. Risod (c) 10. Ghikhalda (c) (HS)
DI3TT.YAVATMAL Abstract Amravati Divn
1. Yavatmal (A) A Class - 4 ) ) 2. Wani (A) B Class - 9 )- Total 39 ) 3. Pusad (B) C Class - 26 )
4. Digras (C)
5. Darwha (C)
6. Pandharkawada ( C)
1, Grhatanji (C)
8, Umarkhad ( C) 7 8
NAGPUR DIVISION PISTT.NAGPUR
1. Eamptee (B) 2. U m r e d (B)
Ramtek (C) 4. Khapa (C)
5. Kalmeshwar (G) 6. M o w a r (C)
7. Saoner (C) 8. K a t o l (C)
9, Narkhed (C) 10. Hohapa (C)
PI3TT.CHANDRAPUR DI3TT-tfARDHA
1. Chandrapur (A) 1. Wardha (A)
2„ Ballarpur (B) 2. Hinganghat (B)
3. Warora (G) 3. Arvi (B)
4. Rajura (G) 4. Pulgaon (B)
5. Mul (G) 5. Deoli (G)
6. Braiimapuri (G) 6. Sindi (C) piJTT^.BHMDARA DI3TT.GADCHIR0LI
1 . G-ondia (A) 1. Desaiganj (C)
2. Bhandara (B) 2. Gadchiroli (C)
3„ Tumsar (B) Ab stra c t __Nagpur Divn. 4. Pauni (G) A Class 3 ) 5. T ito ra (G) ) 3 Class 8 )- Total 29 ) C Class 18 ) 79
I cd 1 r —• 1 CO 1 1 + =
1 1 t CO o a> a CJ I a 1 CM 1 K A 1 1 o •H d 1 -=^ 1 •H X! 1 F 4 1 1 - P O Cd 1 1 1 i ^ Jh •H o ® •rH 1 T-| 1 1 P4 ft d ft . d L n o 1 c n 1 bD Cd a 0} 1 ca 1 *r- CM 1 1 1 o cd •H Cd c3 o ts; EH P h !si 1 fe2i i t i rH 1 1 1 Cd rt p . i OT 1 1 -rH CM m 1 i n 1 O > 1 1 CM 1 i -H O s:J f-i 1 W 1 1 >3 d ft ! 1 1 Cd ft cd ra CQ CQ tH CD cd 1 01 1 CQ OT CQ 1 O a r— 1 H CO as (.(3 CSJ o ::S O o 1 k ! 1 HH H 1 (D m P h CHAPTER II APPENDIX-11 Municipal Councils (/) Municipal areas and their classification 3, (i) After making such inquiry as it deems fit, the State Government may Areas with declare, by notification in the Official Gazette, any local area of which the population of ^0^ 163° is ^[not less than 15,000] to be a municipal area. ^ than (2) Every notification issued under sub-section (/) shall define the limits of th® ^[|^5,000] municipal area to which it relates and such area shall be called “the. municipa' ^(.QUrcd area”. municipal areas. (3) Before the publication of a notification under sub-section (1), the Stale Govern ment shall cause to be published in the Official Gazette, and also in at least one newspaper circulating in the area to be specified in the notification, a proclamation announcing the intention of Government to issue such notification, and inviting all persons who entertain any objection to the said proposal to submit the same in writing with the reasons therefor, to the Collector of the District within two months from the date of the publication of the proclamation in the Official Gazette. Copies of the proclamation in Marathi shall also be posted in conspicuous places in the area proposed to be declared as a municipal area. {4) The Collector shall, with all reasonable despatch, forward any objection so submitted to the State Government. (5) No such notification as aforesaid shaU be issued by the State Government unless the objections, if any, so submitted are in its opinion insufficient or invalid. 4. ^[(/) Every municipal area shall be classified by the State Government as ‘A> classification Class, ‘B’ Class or ‘C’ Class, on the basis of population thereof as specified below:— of muiiicipal A municipal area— areas. (fl) with a population of more than 75,000 shall be ‘A’ ‘Class municipal area; {b) with a population of more than 30,000 but not more than 75,000 shall be ‘B’ Class municipal area; and (c) with a population of 30,000 or less, shall be ‘C’ Class municipal area.] (2) For the purposes of this Act, the municipal areas existing on the appointed day shall be deemed to be as shown in Schedule I : Provided that, the Council concerned in respect of any ‘C’ Class municipal area of which the population is less than 10,000 may, within a period of one year from the appointed day, pass a resolution by simple majority and request the State Government to take steps to declare that such area shall cease to be a municipal area and to constitute any other local authority therefor. On receipt of such request, the State Government shall taken action accordingly. Explanation.— In this and the next succeeding sub-section, the expression “munici pal area ” means the local area for the time being within the jurisdiction of any of the existing Councils as defined in clause {a) of section 344 and “ theCouncil concer ned” means the local authority for the time being having jurisdiction over such area. i.Tn'i'i -V)-ds aid figures were substituted for the words and figures“noi less than 10,000” by Mah. 4 of 1974, s. 2. “. These figures were substituted for tlic figures 10,000” ibul Sub-section (7) was substituted ,ibid, s. 3(w.e.f. 29-7-1972). 81 APPENDIX III CLA35WISE L I ST OF LOCAL MUNICIPAL BODIES IN MAHARASHTRA STATE D istrictDivision Muni- Municipal Councils Total c ip a l A B C Cor- Class Class Glass pora- tions Konkan Thane 2 2 2 4 Raigad - - 2 8 R atnagiri - - 1 5 Sindhudurg - -- 3 Greater 1 _ Bombay , , 3 2 5 18 28 ------ Nashik Nashik 1 1 1 7 Dhule - 1 2 4 Jalgaon - 2 4 7 Ahmednagar - 1 3 6 ------1 5 10 24 40 ------ Pune Pune 2 - 2 9 Satara - 1 2 5 Kolhapur 1 1 - 8 Sangli - 2 1 3 Solapur 1 - 2 7 ------4 4 7 32 47 8 2 Division District Muni- Municipal Councils Total c ip a l A B C Cor- Class Class Class pora- tions Aurangabad Aurangabad 6 Jalna 1 3 Latur 1 1 3 Parbhani 1 1 9 Nanded 1 12 Osmanabad 1 7 Beed 1 2 3 5 5 43 54 Amravati Buldhana -- 4 7 Akola - 1 3 6 Amravati 1 1 1 8 Yavatmal - 2 1 5 1 4 9 26 4 0 8 5 Division District Muni- Municipal Councils Total c ip a l A B C Cor- Class Class Class pora- tio n s Nagpur Nagpur 2 8 Bhandara 2 2 Chandrapur 1 4 Wardiia 3 2 G-adchiroli 2 18 30 Grand Total 239 8 4 18 The Maharashtra Municipalities {Octroi) Rules, 1968 APPENDIX - IV 0> a r P< 3 “a t/i OITt s • c/5d '✓)ci C/5 ftj 1 | (73 cd 'c^ ’c3 • Sc< ex 0. D- D. 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O -o fSO CQs I/) s.o a o U r.§ D O JJ o> :a 0-3 x>_ 'S «a o g U 13 0^ I ■f a o SG .a • — CTj oJ S'S a . -E(^ p 3 a p Ei^ ^Oo 43^(U *a ci bfi 0:9 0 T3 ^ 73 * a (U o uo I 1 ^ « g T3 "5 s: §*§ a i ^ ,o c d a. ^ ^ 2 a • x) 'Sc/5 SG S 8 D t: i 1) S o o a < D a O § T3 2 O 6 s •“J - 'o CTj v T x ; o O U i t o s t 6 ^ t: <5 u. o o II o o n> s ® § m 2 V) 3 a -o T 3 I o •S-gg o CJ a .S'3 CO Cd 3 = s a c j t3 X> ■s a o 2 '*' 03 'CJ Tj o a o i2 !3 fl a i|o # U •“ 6 O e .a a a a I 2 k s l-Sji XI 00 c j 3 D- 3 rci U<*-. c 3 a | . s & .2^<-> o o CO^ 8|_ n-l 'S, a ^ c3 i s s . c x S .2o o l | i e ■ o T3 1)l-l > a s c i P > X3 4^ J D J 3 O O e w x3 'a O <3J *-. 03-73^ O i/5 o CO • — " O " ■>, /-V 2 ^ ^ o -O 2, u a -Q . o Tt* VO 00 fe;z. to lo lo C/D 91 The Maharashtra Municipalities (Octroi) Rules, 1968 25 (n 10«> IUt3 T3 a o a O a CO o i: a2 ft« §S as I C3 ^ < ^00 O I) aS -o a O o o O tA a •o V) t/i »n ^ B (-■ 1-1 B (U ID- «3§ W - J l o W - ) Q. c C3 d d . d d d O ’ - H d d GO 1 ^ u:} I C N T34> C3 O o 8 i s O o ■o r/5 oo g K 2'5 01) L ~ i> j:: •r:^ wO 'I-::Tj c/( (Uo S - X) § ’CU5^ o t: r) _o "§ on S a O OO &! o § o o n 8 ■~! f/3 r r/) fO r W) ^ ( U f-rr, CO*6 CO • — CO O n ^ a E a Ui y.5 .b iJ o> .E CT{rje 'V0 I- a “», 2to ou, •rj tJ)l_ 0 c/5 o :3 V- o >-, 00 C ■s § fti tC •>2 s •X3 c c cP- ca ° p! - 3 la ■r Oh O i«.S3 H ^O 4). i ^ aflj O frt •■ ’c5t o c3 3 b?j u a q O ^2. 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