Supreme Court · 1983 INSC 73 · Decided 2 June 1983
Kunwar Ram Nath and Others v. The Municipal Board, Pilibhit
- Court
- Supreme Court of India
- Citation
- 1983 INSC 73 · [1983] 3 S.C.R. 321
- Case number
- CRIMINAL APPEAL No. 440/1976
- Decided
- 2 June 1983
- Bench
- E.S. VENKATARAMIAH, V. BALAKRISHNA ERADI (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Criminal
- Acts & sections cited
- CrPC; Constitution
Headnote
321 KUNWAR RAM NA Tii AND OTHERS v. THE MUNICIPAL BOARD, PILIBHIT June 2, 1983 [E.S. VENKA'fARAMIAH AND V. BALAKRISHNA ERADI, JJ.) U.P. Municipalities· Act, 1916 (Act. No. 11of1916)-section 128(1) (viii)- · ·Power to impose octroi on certain goods-Reatf with section 1960. Order of exemption under s. iS7(3) is not the same as any general rule or special order referred ins. 128(1). Wori.'s & p!trases-Cess-lnterpretatian of-Whether tax or fee depends upon purpose of its levy. A B c Words and phrase.-Octroi-Intcrpretation of-Octroi exempted by 1936 D order
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