Supreme Court · 1991 INSC 310 · Decided 22 November 1991
Tata Engineering and Locomotive Company LTD. and ANR. v. Municipal Corporation of the City of Thane and ORS.
- Court
- Supreme Court of India
- Citation
- 1991 INSC 310 · [1991] SUPP. 2 S.C.R. 445
- Case number
- CIVIL APPEAL No. 4702/1991
- Decided
- 22 November 1991
- Bench
- A.M. AHMADI, V. RAMASWAMI, K. RAMASWAMY (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
AND LOCOMOTIVE COMPANY LTD. AND ANR. v. MUNICIPAL CORPORATION OF THE CITY OF THANE AND ORS. NOVEMBER 22, 1991 [A.M. AHMADI, V. RAMASWAMI AND K. RAMASWAMY, JJ.J Maharashtra Municipalities (Octroi) Rule, 1968: Rule 25 (3) (d)-Octroi--Levy of-Goods imported within munici­ pal limits and octroi-What is. Rules 28,29 and 3~ctroi~efund of-Non-compliance with procedure-Effect of-Compliance with procedure not a condition prece­ dent for eligibility of refund-Compliance with procedure shall be tested having regard to the nature of transaction and the object of procedure. A B c D
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