NDLI: Ram Krishna Ramnath Agarwal of Kamptee Vs. Secretary Municipal Committee, Kamptee

Content Provider	Supreme Court of India
e-ISSN	30484839
Language	English
Access Restriction	NDLI
Subject Keyword	Government of India Act 1985 excise duty and octroi Import of tobacco
Content Type	Text
Resource Type	Law Judgement
Jurisdiction	India
Act(s) Referred	Central Provinces and Berar Sales Tax Act, 1947 (21 of 1947) Central Excise Act, 1944 (1 of 1944) Central Provinces and Berar Municipalities Act, 1922 (2 of 1922) Government of India Act, 1935 (0 of 1935)
Case Type	Appeal
Court	Supreme Court of India
Disposal Nature	Appeal Dismissed
Headnote	Government of India Act, 1985, ss. 100, 143, 292; Sch. VII List I, Entry 45; List II, entry 49—Central Excises and Salt Act (I of 1944), ss. 2, 3—Central Provinces Municipalities Act (II of 1922), s. 66 (1) (e) -- Import of tobacco within municipality for manufacturing bidis - Tobacco liable to Central excise duty - Levy of octroi duty by municipality - Legality.Section 66 (1) (e) of the Central Provinces Municipalities Act, 1922, empowered municipalities within the Province to levy an octroi duty on goods brought within their limits for sale, consumption or use within those limits. Section 3 of the Central Excises and Salt Act, 1944, an Act of the Central Legislature, provided that there shall be levied and collected duties of excise on all excisable goods other than salt which were produced or manufactured in British India, and included tobacco in the list of excisable goods. The question being whether a municipality situated in the Central Provinces could levy octroi duty on tobacco brought within its limits for the purpose of manufacturing bidis, in view of the exclusive power of the Central Government to levy excise duty under Entry 45 of List I of the Seventh Schedule to the Government of India Act, 1935, and the provisions of s. 3 of the Central Excises and Salt Act:Held, that excise duty and octroi were taxes essentially different in their nature and the power of the Province to levy octroi was not inconsistent with the power of the Centre to levy excise duty on the same goods, and a municipality could therefore validly levy an octroi duty on such tobacco under s. 66(1)(e) of the Central Provinces Municipalities Act of 1922.Held further, that there was nothing in the Central Excises and Salt Act or its provisions contrary to the provisions of s. 66(1) (e) of the Central Provinces Municipalities Act or to the levy of octroi duty under the same and s. 143 of the Government of India Act, therefore, preserved the right of the municipality to levy octroi duty under the Act of 1922. Province of Madras v. Boddu Paidanna and Sons (1942) F.C.R. 90; Governor-General in Council v. Province of Madras (1942] F.C.R 129, In re the Central Provinces and Berar Act No. XIV of 1938, [1939] F.C.R. 80, Miss. Kishori Shetty v. The King [1949) F.C.R. 650 referred to. Administrator, Lahore Municipality v. Daulat Ram [1942] F.C.R. 31 distinguished. Judgment of the High Court of Nagpur affirmed.APPEAL from the High Court of Judicature at Nagpur: Case No. III of 1948.This was an appeal from a judgment and order of the High Court of Nagpur (Mis .. Civil No.158 of 1946) dated 9th April, 1948, made on a reference under s. 83 (2) of the Central Provinces Municipalities Act (II of 1922) by the Extra Assistant Commissioner, Nagpur. The facts of the case and the, arguments of counsel appear in the judgment.
Judge	Honble Mr. Justice Harilal Jekisundas Kania
Neutral Citation	1950 INSC 1
Petitioner	Ram Krishna Ramnath Agarwal Of Kamptee
Respondent	Secretary Municipal Committee, Kamptee
SCR	[1950] 1 S.C.R. 15
Judgement Date	1950-03-14
Case Number	3

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