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1961 (4) TMI 87 - SC - Indian LawsWhether the imposition in the present caw offends Art. 276 or 301 of the Constitution ? Whether the failure to notify the final resolution of the imposition of the tax in the Government, Gazette is fatal to the tax ? Held that:- The answer to the first question referred is that the impugned octroi duty does not contravene the provisions of Arts. 276 and 301. This case was sought to be distinguished on the ground that the words there were " all goods other than and those words would comprise every article which was not specifically mentioned in the Schedule. We are unable to accept this distinction because even though the words used in the present statute are different the combined effect of ss. 97 and 130 and Part V of Schedule III including Class VIII is that the words are of 'very general nature and would have the same effect as if all articles were intended to be and were included. In view of this it is unnecessary to discuss the second contention. Appeal dismissed.
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