Supreme Court · 1992 INSC 345 · Decided 17 December 1992
Atlas Cycle Industries Limited v. State of Haryana and Another
- Court
- Supreme Court of India
- Citation
- 1992 INSC 345 · [1992] SUPP. 3 S.C.R. 699
- Case number
- WRIT PETITION (CIVIL) No. 1/1972
- Decided
- 17 December 1992
- Bench
- L.M. SHARMA, S. RATNAVEL PANDIAN, S. MOHAN, B.P. JEEVAN REDDY, S.P. BHARUCHA (6-judge bench)
- Outcome
- Dismissed
- Case type
- Writ / Constitutional
- Acts & sections cited
- Constitution Article 14
Headnote
Punjab Municipal Act, 1911: Sections 5(4), 62, 70(2)(c) and 71-0ctroi-Levy of by Municipal Council of Sonepat-Whether Valid. Con- stitutional validity of section 5(4) upheld. C Constitution of India, 1950: Article 14-0ctroi-lmposition of-Punjab Municipal Act, 1911-Section and Phrases--Octroi-Meaning of. A notification was issued under Section 62(10) of the Punjab D Municipal Act on 3rd November, 1942 which stated that the Municipal Committee of Sonepat had imposed a tax called 'octroi' on the articles mentioned in the Schedule to the said notification which were
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)