THE BERAR SWADESHI VANASPATHI &OTHERS vs THE MUNICIPAL COMMITTEE, SHFGAON &ANOTHER

The Supreme Court upheld the legality of the octroi tax imposed by the Municipality under Section 67 of the C.P. & Berar Municipal Act, 1922, stating that the Government Notification directing the tax's imposition was valid and came into operation as per subsection (8) of Section 67. The Court ruled that the notification was conclusive evidence of the tax's imposition, rejecting the appellants' argument that necessary procedural steps were not followed, including consideration of objections. The appeal was dismissed, affirming the High Court's decision.