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of <h1>Supreme Court rules octroi tax must be linked to evasion, not mere possession. Appeal dismissed.</h1> <h3>Puri Muncipal Council and Others Versus Indian Tobacco Co. Ltd.</h3> The Supreme Court dismissed the appeal regarding the Puri Municipal Council's attempt to levy octroi tax on non-fishermen possessing fish and prawn within ... Whether the taxing provisions of the Orissa Municipal Act and the bye-laws made thereunder, permitted the Puri Municipal Council to charge octroi tax on a non-fisherman merely found in possession of fish and prawn within the municipal area, or while taking them out through exit points, or octroi posts? Held that:- Appeal dismissed. The High Court in this fact situation properly saw through the matter and, in our view, afforded appropriate relief to the respondent, throwing out the specious plea of the appellant- municipality based on the fact that it was not in a position to put up octroi posts at every conceivable point alongside the sea shore. That aspect is the concern of the municipality and not that of the subject. If the words in the taxing statute fail, the tax must fail, without sentiment playing any role. The Supreme Court dismissed the appeal in a case involving the Puri Municipal Council's attempt to charge octroi tax on non-fishermen possessing fish and prawn within the municipal area. The Court held that the municipality cannot charge tax based on possession alone, as it must be related to evasion of octroi tax. The appeal was dismissed with no costs.
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