Supreme Court · 2001 INSC 132 · Decided 2 March 2001
Municipalcouncil, Kota, Rajasthan v. The Delhi Cloth and General Mills CO. LTD.
- Court
- Supreme Court of India
- Citation
- 2001 INSC 132 · [2001] 2 S.C.R. 287
- Case number
- CIVIL APPEAL No. 4152/1991
- Decided
- 2 March 2001
- Bench
- V.N. KHARE, DORAISWAMY RAJU (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution
Headnote
Rajasthan Municipalities Act, 1959: Section 104(2). Octroi-Dharmada Tax-Notification authorised levy of 'dharmada' tax on entry of goods into municipal limit-Suit restraining municipality from collecting 'dharrnada' tax dismissed-But High Court held that S. 104(2) only dealt with obligatory taxes the levy imposed and collected under the name of'dharrnada' is by way of octroi which the municipality is entitled to collect-Further, such - ~ imposition of'dhannada' tax does not amount lo double taxation-Hence, levy A B c of 'dharmada' tax is legal-Constitution of India, 1950, Entry 52 List
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