Supreme Court of India
Municipal Corporation, Ludhiana v. The Commissioner of Patiala Division, Patiala and Anr.
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From the headnote
Punjab Municipal Corporation Act, 1976 : Section 116-Levy of fine for bringing or abetting the bringing of goods into octroi limits without payment of duty-Whether could be imposed only by a Criminal Court Held: Yes. Section 116 of the Punjab Municipal Corporation Act, 1976 provided for the levy of fine on any person for bringing goods or for abetting the bringing in of goods into octroi limits without payment of duty. c The imposition of fine by the Municipal Corporation was challenged before the High Court and it held that the fine contemplated by S. 116 could be imposed only by a Criminal
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