The Division Bench overlooked this amendment and reiterated the reasons of the learned Single Judge and dismissed the appeals by judgment dated 20th of December, 1978.
34 writ petitions were filed before the High companyrt challenging the levy.
The leamed Single Judge who dealt with the writ petitions relied upon the provisions of section 104 of the Act as it then stood and came to hold that the provisions of section 104 1 of the Act were valid but the numberification in respect of the municipal board of Abu Road relating to cloth was bad.
From the Judgment and order dated 20.12.1978 of the Rajasthan High Court in Special Appeal Nos.
While within the State of Bombay the Abu Road municipality had prescribed octroi duty on cloth at the rate of 1.9 annas per cent ad valorem and the rate companytinued till it was varied after promulgation of the Rajasthan Municipalities Act of 1959.
The state Government authorised levy of octroi on all types of cloth at the rate of one and a half per cent ad valorem in respect of Sujangarh Municipal Board by numberification dated 3rd January,1976.
2255 56 of 1979.
40 and 39 of 196.
CIVIL APPELLATE JURISDICTION Civil Appeal Nos.
By numberification dated 10th of April, 1964, published in the Gazette on 20th of August, 1964, the State Government in exercise of powers under section 104 of the Act revised the rates of octroi and so far as the municipal board of Abu Road was companycerned, Item 62 of the Schedule provided the rate of 1 per cent ad valorem on cloth.
The rest of the appeals are by assessees living within the municipal area of Sujangarh.
During the pendency of the appeals before the Division Bench of the High Court, sub section 2 of section 104 was added by section 12 of the Rajasthan Municipalities Amendment Act of 1978.
M. Tarkunde, Tapas C. Ray, Chandmal Lodha, S.K. Jain, Dalveer Bhandari and Badridas Sharma for the appearing parties.
The rates in cities like Jaipur were on the basis of weight.
This led to the challenge before the High Court.
The Judgment of the Court was delivered by RANGANATH MISRA, J. These are appeals by special leave.
Two of them being Civil Appeals 2255 and 2256 of 1979 are by the Municipal Board of Abu Road.
