1. ' The petitioner had purchased certain goods in open auction stored at bonded warehouses at East and West Wharf, Karachi, most of which were auctioned by Customs Authorities. At the time of purchase of goods between March, 1990 to March, 1993, the officers of the respondent No,1 demanded payment of octroi (which was then leviable) to be extent of Rs,1,14,06. The petitioner apparently made the payment under protest and has moved this Court for a direction for refund of the amount so paid.
2. ' The petitioner's basic contention appears to be that the goods in question were purchased from within the local limits of the respondent No,1 and had not been imported by the petitioner for consumption, use or sale therein.
3. ' On the other hand, Mr. Manzoor Ahmed, learned counsel for respondents Nos. 1 to 3, contended that KPT warehouses in East and West Wharf were part of the port area and did not fall within the local limits of the respondent No, 1.
4. ' However, without entering into this controversy we may mention that in Karachi Municipal Corporation v. Harjina State Chemical (Pak.) Ltd. And others (1998 SCM R 1259), the Hon'ble Supreme Court has held that the question whether a wharf falls within the municipal limits is an intricate question of fact which should not ordinarily be undertaken in constitutional jurisdiction. In any event the mere fact that the goods were stored in bonded warehouses shows that no taxes and duties had been paid thereon at the time of their auction. Octroi was indeed payable on such goods irrespective of the question whether they had been imported into the municipal limit whether from abroad or from place outside such limits within Pakistan. Therefore, under no circumstances could be the liability to pay octroi be avoided.
5. ' In view of the above, we find no force in this petition and would dismiss the same.