Supreme Court of India

Vallabhdas and Others v. Municipal Committee, Akola.

Neutral citation
Reported as [1961] 3 S.C.R. 618
Bench J.L. Kapur J.
Decided 27 January 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-Legality of imposition-:" System of Assessment", meaning of- . P. & Berar Municipal Act, r922 ( . P. & Berar II of I922), S. 67(2). The Municipal Committee, Akola_, passed a resolution to impose an octroi ta:: and forwarded it along with the draft rules of-assessment and collection to the State Government. The State Government published a notification in the Gazette which con­ tained the articles to be taxed, the rate or rates at whicq they were to be taxed and a brief statement of objects and reasons for the imposition of the tax. This was followed by draft rules as to how

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