VALLABHDAS AND OTHERS vs MUNICIPAL COMMITTEE, AKOLA.

The Supreme Court upheld the legality of the octroi tax imposed by the Municipal Committee of Akola under Section 67(2) of the C. P. & Berar Municipal Act, 1922. The Court clarified that the term 'system of assessment' does not require the entire procedure of taxation to be published, but rather the notice of the rates and goods liable for tax suffices. Consequently, the appellants' challenge to the imposition of the tax was dismissed, affirming the High Court's decision.