Respondent 2--Notified Area Municipal Council at Talcher imposed octroi @ 1% on foreign liquor. The imposition of octroi at 1% on foreign liquor was duly ... framed regulations for the time and mode of collecting octroi under Section 388(3) of the Orissa Municipal Act of 1950. In these regulations, octroi
respondent council from outside and the petitioners are liable to pay octroi in respect of the material so imported.
3. Under Section ... follows:
A Council, if it thinks fit, instead requiring payment of octroi due from any person, mercantile firm or public body to be made
Maharashtra Municipalities Act for having attempted to evade the payment of octroi duty. The amount of fine imposed was Rs. 2,659.70 ps. being equivalent ... times of the amount of octroi duty attempted to be evaded. Accused Nos. 2 to 4 are only the partners of the firm-accused
respondent Council from outside and the petitioners are liable to pay octroi in respect of the material so imported.
3. Under section ... follows:
"A Council, if it thinks fit, instead requiring payment of octroi due from any person, mercantile firm or public body to be made
case before the Supreme Court, the Court dealt with the payment of octroi duty on milkfood powder imported in bulk in drums in the city ... Bangalore on which octroi was paid at the time of import. The milkfood powder was repacked in small packs and bottles of various sizes
Jabalpur Corporation , . In that case the question related to the recovery of octroi under the C.P. & Berar Municipalities Act, 1922. Under Section ... that Act an appeal is provided against the assessment of octroi. Under sub-section (1-A) of that section the person aggrieved by the decision
said case that no such challenge to valuation, assessment or levy of octroi could be maintainable in He Civil Court when other proceedings tor objections ... city of Jabalpore. Such import of goods for sale was liable to octroi under the provisions of the C.P. and Berar Municipalities
case before the Supreme Court, the Court dealt with the payment of octroi duty on milkfood powder imported in bulk in drums in the city ... Bangalore on which octroi was paid at the time of import. The milkfood powder was repacked in small packs and bottles of various sizes
Apar Private Ltd. And Others vs Union Of India And Others on 17 October, 1985
discount; (8) cash discount; (9) regular payment discount; (10) clearance, freight and octroi; and (11) turn-over tax and surcharge, sales tax together with
