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1972 (9) TMI 144 - SC - Companies LawOctroi demand - whether the Rules did not authorise the municipality to impose octroi as the Rules only conferred that power upon the Government? - Held that:- The High Court, after having found that the petition was liable to be dismissed on the ground that the appellant has suppressed a material fact, nevertheless, chose to pass upon the contentions of the appellant on merits instead of disposing of the petition on its finding on the preliminary objection. The High Court, having entered into the merits of the case and disposed it of on that basis, we do not think it necessary to consider at length the merit of the preliminary objection. Suffice it to say that it does not appear to us that omission to refer to the agreement dated September 26, 1960, can be characterized as suppression of a material fact in view of the nature of the relief claimed in the writ petition. The appellant can take just exception only to the extent of one-third of. The amount shown in the demand notice as that alone represents the 50 per cent increase. In the result, we quash the demand notice to the extent of the 50 per cent increase. The question whether the rest of the tax can be realised under the provisions of the Rules by issue of distress warrant does not arise for consideration in this proceeding. The appellant will be free to question the legality of any distress warrant if and when it is issued. The appeal is allowed to the extent indicated above and it is dismissed in other respects.
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