Supreme Court · 1995 INSC 200 · Decided 22 March 1995

The Cantonment Board, Secunderabad v. G. Venketram Reddy and ORS.

Court
Supreme Court of India
Citation
1995 INSC 200 · [1995] 2 S.C.R. 938
Case number
CIVIL APPEAL No. 774/1986
Decided
22 March 1995
Bench
R.M. SAHAI, S.B. MAJMUDAR (2-judge bench)
Outcome
Appeal(s) allowed
Case type
Civil
Acts & sections cited
Constitution

Headnote

Cantonment Act, 1924: S.6o-Municipal Corporation established under the Act-Whether C comes within the purview of 'any Municipalitj in the State'-Whether could exercise power to levy octroi-Held: Yes. Constitution of Indi4, 1950: Articles 243 P, 243-Q-Meaning of 'Municipalities'-Expression D Corporation. The jurisdiction and power of the Cantonment Board of Secunderabad to levy and collect octroi was challenged before the High Court, and the Single Judge upheld the challenge as there was no E machinery provided for the assessment of octroi. It was held that the provision for appeal

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