Supreme Court · 1950 INSC 2 · Decided 14 March 1950
Bhawanipore Banking Corporation, LTD. v. Gourishankarsharma
- Court
- Supreme Court of India
- Citation
- 1950 INSC 2 · [1950] 1 S.C.R. 25
- Case number
- CIVIL APPEAL No. 51/1949
- Decided
- 14 March 1950
- Bench
- HARILAL JEKISUNDAS KANIA, M. PATANJALI SASTRI, MEHR CHAND MAHAJAN, BIJAN KUMAR MUKHERJEA, SUDHI RANJAN DAS, SIR SYED FAZL ALI (6-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- CPC Section 110; Limitation Act Section 182
Headnote
SUPREME COUR1' REPORTS 25 the octroi duty under the Municipal Act continues to be valid. On this point again the appellant's argu­ ment is that the levy of a duty at any stage of the manufacture of bidis out of tobacco would be the levy of the excise duty and therefore those provisions were imposts arising from two different sets of circumstances were not per­ mitted in law. In our opinion, therefore, there is nothing in the Excise Act to make its provisions contrary to the provisions of Section 66 (1) (e) of the Central Pro­ vinces Municipalities Act or to the levy
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