Atlas Cycles industries v. State of Haryana – Interpretation of Statutes

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The muncipality sought to impose octroi duty on the appelants in respect of raw materials imported by them into their factory for the manufacture of cycles. The octroi was levied by a notification under sec 62(10). The appellants justified the levy under Section 5(4) which provided”

“ When any local area has been included in a municipality… all rules, bye-laws, orders, directions and powers are made, or conferred under this Act and in force throughout the municipality at the time, shall apply to such area.”

It was held that the municipality was not competent to collect the octroi because Section 5(4) did not mention “notification”. It was observed that the word ‘notification’ cannot be held to be synonymous with rules, bye-laws, orders, directions and powers.

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