Municipality to impose any tax under section 61-Exemption
from payment of octroi duty not within the competence of the
Municipality and ultra vires ... plots for sale in the Mandi would
not be required to pay octroi duty on goods imported within
the said Mandi. A resolution
instant case, we are concerned with the levy of octroi. The word
'octroi' comes from the word 'octroyer' which means ... hereinafter referred to as the
Act) the power to levy the octroi is traceable to Section 61 , sub-section
(2)
7. The said sub-section
levy of Dharmada, as it is called
in the form of an octroi by the Municipal Council, Kota in Rajasthan
State, which, according to respondents ... really an octroi, but the
levy and demand of dharmada tax as such on the goods imported by
the respective respondent-companies into the municipal
companies set up their factories within an
"Industrial Area", No octroi duty was payable in respect of
goods imported by the appellants into ... agreeing to exempt the factories in the Industrial Area from
payment of octroi for seven years from the date of the levy.
The State acceeded
cargo at Bhiwandi situated at the outskirts
of Greater Bombay where no octroi duty was payable and which
was meant for despatch from the newly ... location of the Mulund Check post
of the Greater Bombay, where Octroi duty is collected by the
Municipal Corporation on the entry of the goods
particular manner right from 1920. The
entry tax is a substitute for octroi. Octroi was levied by
the local authorities on consumption, use or sale ... augmenting municipal finances which
suffered a dent on account of
abolition of octroi cannot be said
to impose an unreasonable
restriction on the freedom
March of that Notification No. 165 was gazetted
starting inter alia that octroi duties in the
Cantonment of Poona would be, imposed at the rates ... said Municipality,
The Poona Cantonment Bowl authorised the Municipality to
collect the octroi which had become so leviable and
thereafter to divide the proceeds
municipal
and other local bodies by reason of the abolition of octroi
which by experience was found to impede the development of
trade and commerce ... dealer is not at all relevant. Unlike under the old
system of octroi where every importer was taxed, under the
Act only a dealer, dealing
which items 7 and 8 were in these
words:-
7. An octroi
8. A terminal tax on goods imported into a local ... area in which an octroi was levied on or before 6th July,
1917.
Item 8 was slightly modified in the year 1924 by another
notification
tickets
with a direction that he should meet him at the octroi toll
barrier on the Ajaigarh Road from where he proposed to take ... Singh, PW 14 and
Chhotey Bhaiya. PW 15, proceeded to Chungi Chowki (octroi
Post) on the Ajaigarh Road. While they were waiting for
Tohid
