https://www.taxtmi.com/caselaws?id=276961 Section 341 of the City of Madras Municipal Act I of 1884 was treated as an independent import duty or octroi on timber and firewood brought into the city, separate from the licensing provision in Section 338. The Government exemption under Section 338 did not extend to this duty, and the exemption in Section 174 applied only to tolls under the toll provisions of the Act. The Court also stated that Indian legislative power could bind Crown prerogative, and that taxation provisions were intended to apply to Government unless specially exempted. Government timber was therefore liable to the duty, and the prescribed licence was required. en-us Thu, 09 Jan 1902 00:00:00 +0521 Wed, 21 Nov 2018 12:05:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276961 Section 341 of the City of Madras Municipal Act I of 1884 was treated as an independent import duty or octroi on timber and firewood brought into the city, separate from the licensing provision in Section 338. The Government exemption under Section 338 did not extend to this duty, and the exemption in Section 174 applied only to tolls under the toll provisions of the Act. The Court also stated that Indian legislative power could bind Crown prerogative, and that taxation provisions were intended to apply to Government unless specially exempted. Government timber was therefore liable to the duty, and the prescribed licence was required. Case-Laws Indian Laws Thu, 09 Jan 1902 00:00:00 +0521 https://www.taxtmi.com/caselaws?id=276961