JIT RAM SHIV KUMAR & ORS ETC. vs STATE OF HARYANA

The Supreme Court held that the Municipal Committee's resolution to exempt octroi duty on goods imported into Fateh Mandi was ultra vires under Section 62A of the Punjab Municipal Act, 1911. The Court established that such an exemption, being void ab initio, cannot be enforced, and the principle of Promissory Estoppel does not apply in this case. The Court upheld the authority of the State Government to impose taxes, thereby affirming the legality of the octroi duty on goods imported into the Mandi.