Supreme Court of India

Fertilizer Corporation of India Ltd., Gorakhpur v. Nagar Mahapalika, Gorakhpur

Neutral citation
Reported as [1996] SUPP. 1 S.C.R. 707
Bench M.M. Punchh I and Sujata V. Manohar JJ.
Decided 24 April 1996

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

U.P. Town Areas Act, 1914: Section 14 Municipalities-Octroi-Power to levy-Held : town areas not em­ powered to lery octroi after amendment of S.I4 of Act-Tax collected by Notified Area Committee after amendment could not be sustained--U.P. Municipalities Act, 1916-U.P. Urban Local Self-Government Laws (Amend­ ments) Act, 1987, S.18. U.P. Nagar Mahapalika Adhiniyam, 1959: Sections 3 and 4. Municipalities-O_ctroi-Automatic levy of-/n newly included area-New area included in city by notification--Levy of octroi in city-Held :automatically leviable in such area:--Following of procedure under

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