MUNICIPAL BOARD OF ABU ROAD vs JAISHIV & ORS. ETC.

The Supreme Court upheld the validity of the octroi levy under Section 104 of the Rajasthan Municipalities Act, 1959, affirming that municipalities can impose varying rates based on local conditions. The Court dismissed the challenge to the revised octroi rates for the Abu Road Municipal Board, emphasizing that the State Government has the authority to prescribe different rates for different municipalities. The appeals regarding the Sujangarh Municipality were dismissed as the amended provisions were not applicable to the earlier decisions.