Supreme Court of India
Hindustan Petroleum Corporation v. Okha Gram Panchayat and Others
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What the Court ordered
For the above reasons, we dispose of the appeals with the following directions: The Panchayat authorities shall look into the relevant ·facts and circumstance relating to the period concerned herein (from April 1,1965 to June 10, 1969) and decided whether and·if so, what aillountis liable to be refunded to the appellant.
Judgment, page 11
From the headnote
Ciujarat Gram and Nagar Panchayats Taxes & Fees Rules, 1964: Rules 32 and 34( )-Whether Rule 32 creates an irrebuttable presumption that goods not exported within two months should be deemed to have been con sumed-Rule 32 being a substantive rnle cannot override Rule 32( ) which is procedural. · Constitution of India, 1950 : Seventh Schedule--/..,ist JJ-- ,ntry 52-Sale-Goods sold within a local area-Consumption or use in the local area-Relevance of, for the purpose of levy of tax. Administrative Law : Delegated legislation--f'rocedural law in a provision-Whether can override a substantive
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