THE DHARANGADRA CHEMICAL WORKS versus DHARANGADHRA MUNICIPALITY & ANOTHER

THE DHARANGADRA CHEMICAL WORKS versus DHARANGADHRA MUNICIPALITY & ANOTHER

The sanctioned Municipal Octroi Rules and Bye-laws of 1965 were validly made and saved under clause (vi) of section 279(2) of the Gujarat Act; mere repeal of the Bombay Act did not affect their force as they were part and parcel of the saved sanction order; Corrigendum of 10.3.1965 was merely to correct typographical errors and did not amount to modification requiring de novo procedure; thus, the levy at the enhanced octroi rate was valid from 1.5.1965.

Parties
Appellant: Dharangadhra Chemical Works; Respondent No.1: Dharangadhra Municipality; Respondent No.2: (Unnamed Respondent No.2)
Jurisdiction
India
Judgment Date
03 September 1985
Procedural Posture
Civil Appeal / Supreme Court Appeal From Gujarat High Court Judgment Dated January 21, 1971 in Special Civil Application No. 786 of 1965
Outcome
Appeal dismissed.
Legal Topics
Octroi Duties, Implied Repeal, Validating Legislation, Rule Making Powers
Municipal Law Taxation Octroi Duties Implied Repeal Validating Legislation Rule Making Powers

Case Brief

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Parties

Dharangadhra Chemical Works

Appellant

Dharangadhra Municipality

Respondent No.1

(Unnamed Respondent No.2)

Respondent No.2

Procedural Posture

Civil Appeal / Supreme Court Appeal From Gujarat High Court Judgment Dated January 21, 1971 in Special Civil Application No. 786 of 1965

Legal Issues

  1. 1 Whether the enhanced levy of octroi duty by the municipality from 1.5.1965 was valid under the Bombay District Municipalities Act and later under the Gujarat Municipalities Act
  2. 2 Whether rules and bye-laws sanctioned but not brought into force before repeal of Bombay Act are saved by the Gujarat Act
  3. 3 Whether corrigendum to octroi rules and bye-laws amounted to invalid modification

Ratio Decidendi

The sanctioned Municipal Octroi Rules and Bye-laws of 1965 were validly made and saved under clause (vi) of section 279(2) of the Gujarat Act; mere repeal of the Bombay Act did not affect their force as they were part and parcel of the saved sanction order; Corrigendum of 10.3.1965 was merely to correct typographical errors and did not amount to modification requiring de novo procedure; thus, the levy at the enhanced octroi rate was valid from 1.5.1965.

Court Disposition

Appeal dismissed.

Orders

  • There will be no order as to costs.