Punjab Municipal Act, 1911
Octroi Duty--Imposition of--Only sale within the municipal limit does not authorize the municipality to charge octroi on goods--Octroi can be levied and charged when sale of octrioable is made in the octroi area for the purpose of consumption and use within the octroi area--If a person purchases goods to be consumed beyond the octroi area then no octroi can be levied.; Dabur India Ltd. v. State of Punjab & Ors., ; 2010(1) Law Herald (P&H) (DB) 825
Octroi Duty--No finding recorded on question as to whether goods/products sold were to be consumed or used within municipal unit of Zirakpur--Impugned order quashed--Matter remanded to Appellate Authority for fresh decision in view of observation made by Apex Court in Tata Engineering’s case and Indian Oil Corporation’s case.; Dabur India Ltd. v. State of Punjab & Ors., ; 2010(1) Law Herald (P&H) (DB) 825
