Supreme Court · 1989 INSC 372 · Decided 4 December 1989

Municipal Board, Bareilly v. Bharat Oil Company and ORS.

Court
Supreme Court of India
Citation
1989 INSC 372 · [1989] SUPP. 2 S.C.R. 376
Case number
CIVIL APPEAL No. 993/1976
Decided
4 December 1989
Bench
K.N. SAIKIA, M. FATHIMA BEEVI (2-judge bench)
Outcome
Appeal(s) allowed
Case type
Civil
Acts & sections cited
Constitution Article 226

Headnote

U.P. Municipalities Act 1916/U.P. Municipal Account Code 1925/U.P. Octroi Rules, 1925: Section 128/Chapter X/Rules 131- 231-0ctro'i-c-Levy of on mineral oil-Permissibility of. The appellant is a Municipal Board governed by the provisions of the U.P. Municipalities Act, 1916. Section 128 of the Act of the powers under Sec­ tions 131 to 135 and 296 of the Act, the Government of the United Provinces framed octroi rules. The said rules were included in the Municipal Account Code (Chapter X rules 131 to 231). The proviso to Rule 13 l- provided thaf octroi shall not he levied on certain

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