Supreme Court · 1976 INSC 116 · Decided 15 April 1976
Hiralal Thakorlal Dalal v. Broach Municipality & ORS.
- Court
- Supreme Court of India
- Citation
- 1976 INSC 116 · [1976] SUPP. 1 S.C.R. 82
- Case number
- CIVIL APPEAL No. 1823/1969
- Decided
- 15 April 1976
- Bench
- A.N. RAY, M. HAMEEDULLAH BEG, R.S. SARKARIA, P.N. SHINGAL, JASWANT SINGH (5-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution
Headnote
Bombay Municipal Boroughs Ac1· 1925 S. 73(i) (iv)-Scope-of-Octroi July -If could be le\lit!d-on-"through consignments". ·Section 73(i)(iv) of the Bombay Municipal Boroughs Act 192.S empowers a municipal borough to impose octroi on animals or goods or both brought wit.hilt sale therein. The appellant imported certain consignments of goods within the octroi Ii1nits of the municipality and exported them, the consignments being termed as "through consignments" or .. goods in transit" or .. goods for export'". Octroi duty was imposed on the goods and
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