Supreme Court · 1997 INSC 759 · Decided 25 November 1997
The State of Punjab and ORS. v. Naranjan Dass Doomra Rice and GEN. Mills and ORS. ETC.
- Court
- Supreme Court of India
- Citation
- 1997 INSC 759 · [1997] SUPP. 5 S.C.R. 453
- Case number
- CIVIL APPEAL No. 4451/1991
- Decided
- 25 November 1997
- Bench
- S.P. BHARUCHA, S.C. SEN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
A B Punjab Municipal Act, 19/J: Sections 62-A(J), (3), 62(12) and 71(1)­ President's order dated 30th Nov./3rd December 1990-Kapas, Narma and C Oilseeds-Exemption from payment of octroi-Direction to Municipal Committee to impose Urban Development Cess-levy and collection of Cess­ Held, in Govt., levy and collection of cess was without any authority of laW-:-Refund allowed. During the President's Rule in the State of Punjab, the President of D India by an order dated 30th Nov./3rd Dec.1990 exempted Kapas (raw cotton), Narma and Oilseeds from the payment of octroi. On the very day,
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