Supreme Court · 1962 INSC 297 · Decided 23 October 1962

Bagalkot City Municipality v. Bagalkot Cement CO.

Court
Supreme Court of India
Citation
1962 INSC 297 · [1963] SUPP. 1 S.C.R. 710
Case number
CIVIL APPEAL No. 327/1962
Decided
23 October 1962
Bench
S.K. DAS, J.L. KAPUR, A.K. SARKAR, M. HIDAYATULLAH, RAGHUBAR DAYAL (5-judge bench)
Outcome
Dismissed
Case type
Civil

Headnote

of /ncot111-tizx, Bombap Cit'JI 1, Bombay v. Amarchand N. Skroj} Kapur, J. 1962 Octob1r, 23. 710 SUPREME COURT REPORTS [1963] SUPP. of the deceased Amarchand and are not liable to be taxed in the hands of the heirs and legal representa­ tives who cannot be deemed to be assessees for therefore fail and are dismissed with costs. Appeals dismissed. BAGALKOT CITY MUNICIPALITY v. BAGALKOT CEMENT CO. (S. K. DAS, J. L. KAPUR, A. K. SARKAR, M. HIDAYATULLAH and RAGHUBAR DAYAL, JJ.) Octroi Duty-Municipal District, connotation of-Octroi limits equatd with municipal

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