CITY OF NAGPUR CORPORATION vs M/S KHEMCHAND KHUSHALDAS & SONS & ORS.

The Supreme Court upheld the High Court's decision that the notification dated 10th December 1979, issued under Section 115 read with Section 114(1)(e) of the City of Nagpur Corporation Act, 1948, was invalid due to the absence of rules fixing maximum octroi rates as required under Section 114(3) of the same Act. The Court emphasized that without such rules, the notification lacked legal effect, thereby affirming the High Court's ruling that the octroi rates proposed exceeded the limits set by the C.P. & Berar Municipalities Act, 1922. Consequently, the appeal by the City of Nagpur Corporation was dismissed.