Municipal Account Code (Octroi), held as under:--
"The crucial point for consideration is as to what actually octroi means and for this purpose ... Municipal Account Code (Octroi). Wherein the term "octroi" has been defined to mean a cess on the entry into municipality of goods
means a branch of the head octroi office under the control of an Assistant Octroi Superintendent; [or Octroi Inspector] [Inserted by Punjab Government Notification ... means a barrier situated at the head octroi office or at a branch octroi office; (g) [ "octroi" means a cess on the entry into
these rules. (3) Corporation. - Means the Municipal Corporation of the City of Nagpur. (4) Entrance naka. - Means the octroi naka at which the goods arrive ... within the octroi limits of the Corporation on whose behalf the said goods are conveyed. (10) Octroi naka. - Octroi naka shall mean the municipal naka
building', 'municipal drain', 'municipal market', 'municipal slaughter house' or 'municipal water works' means a building, drain, market, slaughter house or water works as respectively vest ... occupation of any land or building; (37) 'octroi' means a cess levied on goods at the time of their entry into the limits
Corporation declared under section 3 of this Act; (31) "municipality" means an institution of self-government constituted under section 2A of the Haryana Municipal ... Haryana Act No. 2 of 2000, it read as (34) 'octroi' means a tax on the entry of goods into the limits of the Corporation
travellers or any person whether on payment or otherwise; (55) "market" means any place where persons assemble for the sale of, or for the purpose ... tenant or licensee is liable to pay rent or not; (58) "octroi" means a cess imposed on goods at the time of their entry into
Value of the articles' where the Octroi is charged ad
valorem shall mean the value of article made up of the cost
price ... July, 1976.
`Value of the articles' where the Octroi is charged ad
valorem shall mean the value of the articles made
levy of octroi. In view of the constitutional bar,
octroi is not leviable if the goods are not brought into the
octroi area for purposes ... cases arising for refund of octroi duty paid, took the view
that octroi leviable on goods brought within the octroi
limits 'for consumption
further submitted that as per the definition of the term
octroi as found in Section 2(42) of the Bombay Provisional
Municipal Corporation ... short "BPMC Act"),
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"octroi" means a cess on the entry of goods into the limits
building', 'municipal drain', 'municipal market', 'municipal slaughter house' or 'municipal water works' means a building, drain, market, slaughter house or water works as respectively vest ... occupation of any land or building; (37) 'octroi' means a cess levied on goods at the time of their entry into the limits
