https://www.taxtmi.com/caselaws?id=169343 Promissory estoppel cannot compel a public authority to continue an octroi exemption promised in a sale proclamation where the Municipality lacked competence to grant a permanent exemption and the State acted within the statutory scheme. An ultra vires municipal assurance does not bind later lawful exercise of statutory taxing power, and estoppel cannot override legislation, validate an unauthorised act, or prevent the Government from discharging public duties. The impugned octroi levy and the Government's approval of the municipal resolution were therefore valid, because the earlier representation could not create an enforceable bar against a levy imposed under lawful authority. en-us Wed, 16 Apr 1980 00:00:00 +0530 Thu, 17 Jul 2025 17:11:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169343 Promissory estoppel cannot compel a public authority to continue an octroi exemption promised in a sale proclamation where the Municipality lacked competence to grant a permanent exemption and the State acted within the statutory scheme. An ultra vires municipal assurance does not bind later lawful exercise of statutory taxing power, and estoppel cannot override legislation, validate an unauthorised act, or prevent the Government from discharging public duties. The impugned octroi levy and the Government's approval of the municipal resolution were therefore valid, because the earlier representation could not create an enforceable bar against a levy imposed under lawful authority. Case-Laws Indian Laws Wed, 16 Apr 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169343