Supreme Court · 1977 INSC 85 · Decided 11 March 1977
Bata Shoe CO. v. City of Jabalpur Corporation
- Court
- Supreme Court of India
- Citation
- 1977 INSC 85 · [1977] 3 S.C.R. 182
- Case number
- CIVIL APPEAL No. 1923/1972
- Decided
- 11 March 1977
- Bench
- Y.V. CHANDRACHUD, P.N. SHINGAL (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
Headnote
• F G H 182 BATA SHOE CO. v. CITY OF JABALPUR CORPORATION March 11, 1977 [Y'. V. CHANDRACHUD AND P. N. SHINGHAL, JJ.J Central Pl'ovinces & Berar Municipalities Act, 1922 s. 84(3 )-Scope of­ Act sefj.contained Code-"".Obiections regarding assessment, levy etc. of octroi duty to assess and recover octroi duty on goods brought within the municipal I imits for sale. consumption and use therein. Under the Act an appeal against assessment or levy or refusal to refund any tax lies to a desig· nated official. A person aggrieved by the decisic1n. of the
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