Supreme Court · 1981 INSC 167 · Decided 16 September 1981
Swastik Rubber Products LTD. ETC. ETC. v. Municipal Corporation of the City of Poona & ANR.
- Court
- Supreme Court of India
- Citation
- 1981 INSC 167 · [1982] 1 S.C.R. 729
- Case number
- CIVIL APPEAL No. 1600/1970
- Decided
- 16 September 1981
- Bench
- D.A. DESAI, A.D. KOSHAL, R.B. MISRA (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226, 14
Headnote
PROQUCTS LTD. ETC. ETC. v. MUNICIPAL CORPORATION OF THE CITY OF POONA & ANR. September 16, 1981 [D.A. DESAI, A.D. KOSHAL AND R.B. MISRA, JJ.J 729 Bombay Provincial Manicipal Corporation Act 1949, Ss. 127 (2), 149 and Rule 62B and Octroi Rules 1962, Rule 5(8)-Scope and ejftct of. The Bombay octroi and other taxes, while section 149 prescribed the procedure to be followed in levying taxes. In the year 1957, the Corporation in order to boost industrial development and to encourage the industrialists to establish industries in the city, decided to give certain concession in the nature
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