Jamshedpur Notified Area Committee vs Presiding Officer, Industrial ... on 26 March, 1991
In Abdul Sabir Khan and Ors. v. Municipal, Council reported in 1970 Lab IC 588, the Bombay High Court held that collection of octroi duty does not come within the purview of industrial activities on the ground that imposition, collection and levy of taxes is the function of the State and no-one else can do the same and thus primarily it is governmental function.