Supreme Court of India
Firm Seth Radha Kishan (deceased) Represented by Hari Kishan and Others v. The, Administrator, Municipal Committee, Ludhiana
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1 Supreme Court bench has cited this judgment.
What the Court ordered
In the result, thr appeal fails and is dismissed with costs.
Judgment, page 14
From the headnote
Terminal Tax-Municipality-Collection of-Remedies by way of appeal provided in the Act-Expre.s or implied exclusion of Civil courts-Punjab Municipal Act, 1911 (Pnnj. I TI of 1911), s.•. 61, 78, 84, 86-Punjab Government Notification No. 26443 dated July, 21, 1932-Items 68, 69 of the Scheditle-Code of Civil Procedure, 1908 (Act 5 of 1908), s. 90. The appellant is a firm carrying on business within the octroi limits of Ludhiana Municipality. On the Sambhar salt imported by it into the limits of the Municip:ility terminal tax was imposed and the appellant made payment of the said tax. Under item
Authorities it was built on
Where later benches applied it
Of those, 1 relied on
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