Supreme Court of India

The Berar Swadeshi Vanaspathi & Others v. The Municipal Committee, Shegaon & Another

Neutral citation
Reported as [1962] 1 S.C.R. 596
Bench T.L. Venkatarama Aiyyar J.
Decided 28 March 1961

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

From the headnote

Octroi Tax-Imposition of-Irregularities-Issuance of Govern­ ment Notification-Effect- . P. & Berar Municipal Act, I922 ( . P. & Berar II of r922), s. 67, sub-ss. (6) and (8). The respondent Municipality passed a resolution under s. 67(1) of the .P. & Berar Municipal Act, 1922, for the purpose of levying an octroi duty which was published in the State Gazette along with the rules for assessment. Objections were invited to the said proposed tax, and only one objection was filed within time which was also rejected. The Government gave its sanction to the imposition of the tax and draft Rules by

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