Supreme Court · 1996 INSC 580 · Decided 24 April 1996
Fertilizer Corporation of India LTD., Gorakhpur v. Nagar Mahapalika, Gorakhpur
- Court
- Supreme Court of India
- Citation
- 1996 INSC 580 · [1996] SUPP. 1 S.C.R. 707
- Case number
- CIVIL APPEAL No. 61/1989
- Decided
- 24 April 1996
- Bench
- M.M. PUNCHHI, SUJATA V. MANOHAR (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
B U.P. Town Areas Act, 1914: Section 14 Municipalities-Octroi-Power to levy-Held : town areas not em­ powered to lery octroi after amendment of S.I4 of Act-Tax collected by C Notified Area Committee after amendment could not be sustained--U.P. Municipalities Act, 1916-U.P. Urban Local Adhiniyam, 1959: Sections 3 and 4. Municipalities-O_ctroi-Automatic levy of-/n newly included area-New area included in city by notification--Levy of octroi in city-Held :automatically leviable in such area:--Following of procedure under ss.l99 to 219 not necessary--Lery of octroi prior to
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