MUNICIPAL BOARD, BAREILLY vs BHARAT OIL COMPANY AND ORS.

The Supreme Court held that the U.P. Municipalities Act, 1916, specifically Section 128, empowers the Municipal Board to impose taxes, including octroi duty on mineral oils. The Court found that the 1963 octroi rules, which superseded earlier rules, validly imposed octroi on mineral oils, thus allowing the Board to levy such duty. The Court overturned the High Court's decision, affirming the legality of the 1969 notification that subjected mineral oils to octroi duty.