MUNICIPAL BOARD MAUNATH BHANJAN vs SWADESHI COTTON MILLS CO. LTD. & ORS.

The Supreme Court held that once draft rules for levying octroi were published under Section 131(3) of the U.P. Municipalities Act, 1916, re-publication was not necessary when only tax rates were reduced, as the rules themselves were unchanged. The Court also ruled that a resolution passed under Section 134(2) could authorize tax imposition even if it occurred before the publication of the rules, and that the nature of the notification issued under Section 135(2) is decisive, regardless of whether it specifically referenced that subsection. The appeal was allowed, overturning the High Court's decision.