BHASKAR TEXTILE M[LLS LTD; vs JHARSUGUDA MUNICIPALITY & OTHER

The Supreme Court upheld the imposition of octroi duty under Section 131(1)(kk) of the Orissa Municipal Act, 1950, on the appellant Textile Mills, stating that the levy was neither unreasonable nor excessive, thus not violating Article 19(1)(g) of the Constitution. The Court clarified that the Gram Panchayat did not challenge the notification for inclusion of Ektaji village in the Jharsuguda Municipality, and the necessary pre-requisite of a Magistrate's order for cancellation was not applicable in this case. The proviso to Section 4(1) of the Orissa Municipal Act was found to be irrelevant to the present circumstances, affirming the validity of the municipal inclusion and the duty imposed.