Supreme Court of India
Kunwar Ram Nath and Others v. The Municipal Board, Pilibhit
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What the Court ordered
In the result, this appeal is aUowed, the judgment of the High Court is sei aside and the proceedings in the Magistrate's court out or which this appeal has arisen are quashed. · There will be no order ' as to costs.
Judgment, page 16
From the headnote
U.P. Municipalities· Act, 1916 (Act. No. 11of1916)-section 128(1) (viii)- · ·Power to impose octroi on certain goods-Reatf with section 157(3')-Power to exempt from payment of tax. Exemption-granted by U.P. GoverntnLnt Order No. 3613(1)/Xl-395 dated November 20, 1936 from octroi duty-Whether available after publication of new bye-laws on May 18, 1960. Order of exemption under s. iS7(3) is not the same as any general rule or special order referred ins. 128(1). Wori.'s & p!trases-Cess-lnterpretatian of-Whether tax or fee depends upon purpose of its levy. c Words and
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