https://www.taxtmi.com/caselaws?id=276935 A tax exemption recorded in the 1943 arrangement was contractual, not legislative, because it was not enacted in the recognised manner required for law and therefore did not operate as a binding rule of conduct. After merger, that consensus could bind the sovereign as contracting party but not the Municipal Committee as a statutory body. Since octroi had already been imposed under the Committee's rules, the later resolution merely restored collection of an existing levy and did not create a fresh tax or preserve the earlier exemption. The Municipal Committee was therefore entitled to levy octroi, and the demand was upheld. en-us Tue, 30 Jul 1963 00:00:00 +0530 Tue, 20 Nov 2018 15:40:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276935 A tax exemption recorded in the 1943 arrangement was contractual, not legislative, because it was not enacted in the recognised manner required for law and therefore did not operate as a binding rule of conduct. After merger, that consensus could bind the sovereign as contracting party but not the Municipal Committee as a statutory body. Since octroi had already been imposed under the Committee's rules, the later resolution merely restored collection of an existing levy and did not create a fresh tax or preserve the earlier exemption. The Municipal Committee was therefore entitled to levy octroi, and the demand was upheld. Case-Laws Indian Laws Tue, 30 Jul 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276935