9911796707
TMI Blog1996 (11) TMI 338X X X X Extracts X X X X X X X X Extracts X X X X ..... r while taking them out through exit points, or octroi posts? Held that:- Appeal dismissed. The High Court in this fact situation properly saw through the matter and, in our view, afforded appropriate relief to the respondent, throwing out the specious plea of the appellant- municipality based on the fact that it was not in a position to put up octroi posts at every conceivable point alongside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... along been brought within the municipal limit, sometimes through the nearest octroi check-post on payment of octroi and more often without adopting that course. The fish and prawn are then taken to the market by fishermen where they are sold and bought by non-fishermen for local consumption or for export to other destinations. In the latter course, the goods inevitably are transported and have to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion" authorising the municipality to effect recovery of octroi tax on detection of that happening but that word was considered by the Bench to be distinct from "non-payment of octroi duty" the doubt about which could arise when the commodity is found in the municipal area in the possession of someone. The straight case of the municipality was that it can, under the said bye-law, proceed against th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sume the character of a possessory tax or an exit tax. That would be against the text and content of the taxing provisions and their culpable part. The High Court in this fact situation properly saw through the matter and, in our view, afforded appropriate relief to the respondent, throwing out the specious plea of the appellant- municipality based on the fact that it was not in a position to put ..... X X X X Extracts X X X X X X X X Extracts X X X X
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