U.P. Nagar Mahapalika Adhiniyam, 1959

The Fertilizer Corporation of India (FCI) challenged octroi levied on its Gorakhpur factory, first by the Notified Area Committee (1979‑1982) and later by the Nagar Mahapalika after the area was incorporated into the city. The Supreme Court examined the statutory powers under the U.P. Town Areas Act, the U.P. Municipal…

The land in question was jointly owned and was acquired under the Land Acquisition Act, 1894. One co‑owner (the appellants) filed a reference under Section 18 of the Act for enhanced compensation without impleading the other co‑owner (the respondent). The Reference Court awarded compensation to both parties, after whic…

The petitioners, owners of cinema halls in Lucknow, challenged the theatre tax imposed by the Lucknow Nagar Mahapalika under Sections 172 and 2(77) of the U.P. Nagar Mahapalika Adhiniyam, 1959, arguing that the statute unlawfully delegated legislative power to the Mahapalika and that the classification of cinemas based…

The Uttar Pradesh Municipal Corporation (Nagar Mahapalika) appointed several workers as apprentices on an ad‑hoc basis before the State sanctioned the temporary posts for which they were purportedly hired. After the sanctioned period ended, the workers were terminated. The Labour Court held that, because they had worke…

The Nagar Mahapalika, Bareilly imposed octroi duty on country spirit supplied from a bonded warehouse at a rate of Re 1 per litre, classifying it under Class VI of a 1986 notification as "foreign imported liquor and all kinds of wines made in India." The respondents, licensed retailers of country liquor, contended that…

The Supreme Court examined a dispute arising from a housing scheme originally framed by Agra Nagar Mahapalika under the U.P. Nagar Mahapalika Act, 1959, whose execution was later transferred to the U.P. Avas Evam Vikas Parishad (Parishad). Owners of the acquired land, dissatisfied with the compensation, applied for a r…