https://www.taxtmi.com/caselaws?id=183966 The Supreme Court construed the 1881 octroi notification as a continuing authorisation, so the phrase "for the time being" covered later-prescribed rates and articles later added to the dutiable schedule. The 1918 notifications did not wholly supersede the 1881 notification, though the octroi-specific notifications of 1918 were treated as having fallen into desuetude before the 1963 rules were applied. Collection under the 1963 octroi rules was therefore not invalid for want of a fresh agreement, excessive delegation, or failure to follow the initial tax-imposition procedure under the Cantonments Act, 1924, because the revision was treated as an enhancement of an existing levy. en-us Fri, 10 Mar 1995 00:00:00 +0530 Mon, 27 Jun 2016 13:27:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183966 The Supreme Court construed the 1881 octroi notification as a continuing authorisation, so the phrase "for the time being" covered later-prescribed rates and articles later added to the dutiable schedule. The 1918 notifications did not wholly supersede the 1881 notification, though the octroi-specific notifications of 1918 were treated as having fallen into desuetude before the 1963 rules were applied. Collection under the 1963 octroi rules was therefore not invalid for want of a fresh agreement, excessive delegation, or failure to follow the initial tax-imposition procedure under the Cantonments Act, 1924, because the revision was treated as an enhancement of an existing levy. Case-Laws Indian Laws Fri, 10 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183966