https://www.taxtmi.com/caselaws?id=103339 Section 128(1)(viii) of the U.P. Municipalities Act, 1916 conferred the power to impose octroi, while the rules under sections 153 and 296 governed assessment and collection. The 1925 octroi rules were general in nature, but the 1963 rules were specially framed for Bareilly Municipality and expressly superseded the earlier rules for that municipality. On that basis, rule 131 of the 1925 Municipal Account Code ceased to apply to Bareilly Municipality and could not restrict the statutory power to levy octroi. The notification dated 27 August 1969 was therefore sustained and the levy on mineral oils was upheld. en-us Mon, 04 Dec 1989 00:00:00 +0530 Mon, 09 Sep 2013 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103339 Section 128(1)(viii) of the U.P. Municipalities Act, 1916 conferred the power to impose octroi, while the rules under sections 153 and 296 governed assessment and collection. The 1925 octroi rules were general in nature, but the 1963 rules were specially framed for Bareilly Municipality and expressly superseded the earlier rules for that municipality. On that basis, rule 131 of the 1925 Municipal Account Code ceased to apply to Bareilly Municipality and could not restrict the statutory power to levy octroi. The notification dated 27 August 1969 was therefore sustained and the levy on mineral oils was upheld. Case-Laws VAT and Sales Tax Mon, 04 Dec 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103339