https://www.taxtmi.com/caselaws?id=167295 A municipal octroi enhancement was invalid because the Ordinance vested the power to impose and rate octroi in the Government, and the municipality had no independent authority to raise it. The levy also failed because mandatory statutory steps under the Municipalities Act were not followed, including proper framing and publication of rules, invitation of objections, sanction, and lawful commencement; such procedural safeguards were held essential, not directory. The challenge was not defeated by estoppel, waiver, delay, or alleged suppression, as prior payment did not validate an unlawful levy and no sufficient basis for estoppel was shown. Relief was granted by striking down the levy to the extent of the unauthorized 50 per cent increase. en-us Wed, 20 Sep 1972 00:00:00 +0530 Mon, 04 May 2015 10:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167295 A municipal octroi enhancement was invalid because the Ordinance vested the power to impose and rate octroi in the Government, and the municipality had no independent authority to raise it. The levy also failed because mandatory statutory steps under the Municipalities Act were not followed, including proper framing and publication of rules, invitation of objections, sanction, and lawful commencement; such procedural safeguards were held essential, not directory. The challenge was not defeated by estoppel, waiver, delay, or alleged suppression, as prior payment did not validate an unlawful levy and no sufficient basis for estoppel was shown. Relief was granted by striking down the levy to the extent of the unauthorized 50 per cent increase. Case-Laws Companies Law Wed, 20 Sep 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167295