Vidhi Codex

Bare Act

The City of Nagpur Corporation (Re-Enactment of Octroi Rules With Retrospective Effect and Validating Provisions) Act, 1991

Tax19916 rules

This Act is a curative piece of legislation designed to retroactively validate the collection of octroi (a tax on goods entering a city) by the Municipal Corporation of the City of Nagpur. Due to legal challenges regarding the validity of the notifications used to impose these taxes, the State Government enacted this law to ensure that all octroi collected since December 15, 1960, is legally recognized. It prevents citizens from filing lawsuits to claim refunds based on technical defects in previous tax notifications and allows the Corporation to recover any refunds that were previously granted in error.

Start reading →Read full ActSections
  1. 0. Preamble
  2. 1. Short title and commencement
  3. 2. Re-enactment of rules prescribing maximum rates of cess on animals and goods
  4. 3. Validating provisions and savings
  5. 4. Repeal and saving
  6. I. SCHEDULE (See rule 3) Schedule of goods liable to octroi in the octroi limits of the Municipal Corporation of the City of Nagpur

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