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1989 (8) TMI 73 - SC - VAT and Sales TaxWhether Standing Order No. 3 framed under section 466(1)(A)(f) read with section 147 of the Bombay Provincial Corporations Act, 1949 as illegal and without the authority of law? Held that:- So far as the authority of the Commissioner under section 466 of the Act is concerned and the manner in which the Standing Orders are framed, it is clear that the Commissioner had the authority and the Standing Orders have been framed in accordance with the procedure prescribed under section 466 and, therefore, on that count, the judgment of the High Court could not be sustained. So far as the charging of supervision fees is concerned, it reasonably appears to be a charge for the services rendered, from the affidavit filed by the Officers of the appellant-Corporation and, therefore, the High Court was not right in coming to the conclusion that this fee was not justified as it is not established that it reasonably satisfies that it is in consideration of the services or privilege conferred on the transporter on goods in transit. Therefore, the judgment of the High Court could not be sustained. The appeal is, therefore, allowed. The judgment of the High Court is set aside and it is held that Standing Order No. 3 passed by the appellant-Municipal Corporation is valid and enforceable.
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