MUNICIPAL CORPORATION FOR THE CITY OF POONA ETC. vs BIJLEE PRODUCTS (INDIA) LTD. ETC. ETC.

The Supreme Court held that under Section 149(2) of the Bombay Provincial Municipal Corporation Act, 1949, the Government has the authority to modify rules recommended by the Corporation but must adhere to existing exemptions unless explicitly stated otherwise. The Court found that the Government's order to repeal rule 5(8) without preserving the previously granted exemptions violated the rights of industrialists who relied on the Corporation's assurances. Consequently, the Court quashed the Government's order, affirming the continuance of the exemption from octroi duty for the affected parties.