TOWN MUNICIPAL COUNCIL vs URMILLA KOTHARI

The Supreme Court held that the respondent, a transporter, is not liable to pay octroi under Section 124 of the Karnataka Municipalities Act, 1964, as the continuous transit of iron ore through municipal limits without unloading does not constitute 'bringing into' for 'immediate exportation'. The Court clarified that merely passing through municipal areas does not trigger the fee, as it would contradict legislative intent. The judgment followed the precedent set in Central India Spinning and Weaving and Manufacturing Company Limited v. The Municipal Committee, Nagpur [1958] SCR 1102.