Supreme Court · 1961 INSC 121 · Decided 28 March 1961
Hukum Singh and Others v. The State of Uttar Pradesh
- Court
- Supreme Court of India
- Citation
- 1961 INSC 121 · [1962] 1 S.C.R. 601
- Case number
- CRIMINAL APPEAL No. 165/1960
- Decided
- 28 March 1961
- Bench
- K. SUBBA RAO, RAGHUBAR DAYAL (2-judge bench)
- Outcome
- Dismissed
- Case type
- Criminal
- Acts & sections cited
- IPC
Headnote
SUPREME COURT REPORTS 601 the imposition of the octroi duty which in the context 'must mean imposition of the tax because the very first rule states:- . Rule 1 "Octroi shall ordinarily be levied on com­ modities included in the following classes and speci­ fied in the schedule rules are the schedules specifying the goods under each class which are liable to octroi duty and the rate at which the octroi duty was chargeable. This notification therefore clearly is one which directs imposition of octroi and falls within sub-s. (7) of s. 67 and having been notified in the
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