Supreme Court · 1995 INSC 700 · Decided 8 November 1995
Puri Municipal Counsel and ORS. v. Indian Tobacco CO. LTD.
- Court
- Supreme Court of India
- Citation
- 1995 INSC 700 · [1995] SUPP. 4 S.C.R. 831
- Case number
- CIVIL APPEAL No. 199/1979
- Decided
- 8 November 1995
- Bench
- M.M. PUNCHHI, SUJATA V. MANOHAR (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
COUNSEL AND ORS. A v. INDIAN TOBACCO CO. LTD. NOVEMBER 8, 1995 [MADAN MOHAN PUNCHHI AND SUJATA V. MANOHAR, .J.J.j B 01issa Municipal Act, 1950/Pwi Octroi Bye-laws, 1971 : Ss.131( I) (KK), 388(3)/Bye-lawl 1(2)-0ctroi tax-Levy of on marine fish and prawns at ent1y points-Evasion of be presumed to be an evader because he may not have caused the enfly and hence be not an evader. Words and Phrases : Word 'evasion' occurring in Bye-Jaw Jl(2) 1971-Meaning of-Explained. D of Pwi Octroi Bye-Laws The appellant, Puri Municipality, imposed Octroi tax on marine fish E and prawns found
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