Supreme Court · 1968 INSC 133 · Decided 30 April 1968
Municipal Committee, Khurari v. Dhannalal Sethi & ORS.
- Court
- Supreme Court of India
- Citation
- 1968 INSC 133 · [1969] 1 S.C.R. 166
- Case number
- CIVIL APPEAL No. 545/1965
- Decided
- 30 April 1968
- Bench
- J.M. SHELAT, K.S. HEGDE (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
l'tnt1al Provinces and Bt•ru1· ,\Junicipalitics Act, 1922-Rulrs made providing for refund of octroi d111y on rxport of goods on which duty paid al the tilne of in1porr-R. 27, if Rives a right of refund--Procedure prescribed in rr. 27 to 43 for ohtair1i11J! rc/1u1d not fol!ou1rd-Efjcct cultival\1rs 1,1,·ho h<1d in1port~d them into the municipal area of the appellant c·ornmi!lec and, at the time of in1portation. had paid octroi duty on those foodgrains. ·rhc first ant.'. the second respon­ dent-; exported the identical _goods out of the municipal
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