https://www.taxtmi.com/caselaws?id=186985 A municipal octroi levy was upheld where the statutory steps were substantially complied with, because technical defects in notice or publication did not vitiate the proceeding absent prejudice to the merits. The levy on raw cotton and wool was held authorised by the charging and rate provisions and the schedule, and a separate preliminary resolution was unnecessary where the same resolution identified the goods and fixed the levy. The delegation to the municipal body was treated as conditional legislation, since the Act supplied the policy and limits. The expression "raw cotton and wool" was held to include processed or compressed goods. Constitutional questions on Articles 276 and 301 were referred to a Constitution Bench. en-us Fri, 03 Feb 1961 00:00:00 +0530 Thu, 06 Oct 2016 10:57:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186985 A municipal octroi levy was upheld where the statutory steps were substantially complied with, because technical defects in notice or publication did not vitiate the proceeding absent prejudice to the merits. The levy on raw cotton and wool was held authorised by the charging and rate provisions and the schedule, and a separate preliminary resolution was unnecessary where the same resolution identified the goods and fixed the levy. The delegation to the municipal body was treated as conditional legislation, since the Act supplied the policy and limits. The expression "raw cotton and wool" was held to include processed or compressed goods. Constitutional questions on Articles 276 and 301 were referred to a Constitution Bench. Case-Laws Indian Laws Fri, 03 Feb 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186985