FERTILIZER CORPORATION OF INDIALTD., GORAKHPUR vs NAGAR MAHAPALIKA. GORAKHPUR

The Supreme Court addressed the legality of octroi collection from the Fertilizer Corporation of India for the period 7.4.1979 to 22.12.1982, examining the jurisdictional changes under the U.P. Town Areas Act, 1914 and the U.P. Nagar Mahapalika Adhiniyam, 1959. The Court held that the Notified Area Committee had the authority to levy octroi until 14.6.1982, after which the Nagar Mahapalika assumed jurisdiction. The Court ultimately upheld the lower court's decision granting a refund of octroi paid for the disputed periods, affirming the appellant's non-liability post-14.6.1982.