Supreme Court · 1977 INSC 40 · Decided 28 January 1977
Municipal Board Maunath Bhanjan v. Swadeshi Cotton Mills CO. LTD. & ORS.
- Court
- Supreme Court of India
- Citation
- 1977 INSC 40 · [1977] 2 S.C.R. 865
- Case number
- CIVIL APPEAL No. 527/1976
- Decided
- 28 January 1977
- Bench
- Y.V. CHANDRACHUD, P.N. SHINGAL (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
U.P. Municipalities Act, 1916, Ss. 131(3), 134(1) & (2), 135(2) and 300-Draft rules for levying octroi not changed after publication 11/s 131(3)­ Whether their Re-publication necessary on mere reduction of tax rates-Re-publi­ cation only of reduced tax rates, whether violateS S. 300 whether rgndered nugatory if passed before publication of rules-Notification u/s 135(2), whether requires specific refer­ ence to section. In 1968-69 the respondent was constructing a textile factory within the area of the appellant Board, and obtained exemption from the levy of octroi on
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