https://www.taxtmi.com/caselaws?id=200502 Upon inclusion of factory land within municipal limits, the existing octroi notification continued to apply to the enlarged municipal area under the applicable scheme, so the challenge to recovery of octroi failed at the prima facie stage. An agreement purporting to restrain future municipal inclusion and taxation was treated as contrary to public policy because the State cannot contract away future legislative or executive powers; promissory estoppel also could not defeat lawful municipal action. The court further held that the applicant's three-year delay, together with the balance of convenience favouring lawful revenue collection, justified refusal of temporary injunction. en-us Thu, 25 Sep 1980 00:00:00 +0530 Sat, 31 Mar 2018 10:28:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200502 Upon inclusion of factory land within municipal limits, the existing octroi notification continued to apply to the enlarged municipal area under the applicable scheme, so the challenge to recovery of octroi failed at the prima facie stage. An agreement purporting to restrain future municipal inclusion and taxation was treated as contrary to public policy because the State cannot contract away future legislative or executive powers; promissory estoppel also could not defeat lawful municipal action. The court further held that the applicant's three-year delay, together with the balance of convenience favouring lawful revenue collection, justified refusal of temporary injunction. Case-Laws Indian Laws Thu, 25 Sep 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200502