Supreme Court of India · 1961-12-21
THE MUNICIPALITY OF ANAND vs STATE OF BOMBAY
- Citation / case number
- SC 1956/152
- Court
- Supreme Court of India
- Petitioner
- THE MUNICIPALITY OF ANAND
- Respondent
- STATE OF BOMBAY
- Bench
- SINHA, BHUVNESHWAR P.(CJ),SARKAR, A.K.,GUPTA, K.C. DAS,AYYANGAR, N. RAJAGOPALA,MUDHOLKAR, J.R.
Judgment text excerpt
The Supreme Court held that under Section 59 of the Bombay District Municipal Act, 1901, the Government has the authority to prohibit the imposition of an octroi tax once it has been properly imposed by a municipality. The Court clarified that the term 'impose' in Section 59 includes the power to levy taxes subject to government orders, and thus the government's order was valid and not discriminatory. The appeal was dismissed, affirming the government's power to intervene in tax imposition for public interest.