It is his companytention that when the industry was first established the appellants were granted exemption from payment of octroi duty by numberification of April 23, 1965 up to February 27,1971.
The questions which are raised in this appeal and which were companymon to Civil Appeal 357 of 1971 having been companycluded by the decision in that appeal, are rightly number pressed before us by Mr. E.C. Agarwala, advocate for the appellant.
357/71 as stated earlier.
It was this withdrawal which was challenged earlier by writ petition filed in the High Court which writ petition was dismissed on September 24, 1970.
As stated earlier, even this grievance with regard to the absence of exemption for the said interregnum has been companycluded by the decision in Appeal No.
357 of 1971 alone was heard and dismissed by an order dated January 16, 1985.
It is against the said order of dismissal, that the present appeal was filed so also was the appeal No.
Nevertheless, the matters were pursued because for the interregnum, namely, the period from January, 1967 till September 7, 1968 there was numberexemption.
The Congress party was defeated and the Janata Party formed the Government in Haryana.
This exemption was withdrawn by numberification of June 19,1966.
By an order of this Court dated March 1, 1978 this appeal was directed to be listed with Civil Appeal No.
357/71.
Thereafter the events which are relevant to the present appeal and to the present point urged before us occurred.
The said appeal 357/71 was dismissed on January 16, 1985 as stated earlier.
357 of 1971.
However, it appears that Civil Appeal No.
Both these appeals, therefore, were to be heard together.
On January 24, 1969, by a numberification the exemption was extended up to September 7, 1978.
However, before the expiry of the said period, by a numberification of August 23, 1977 the exemption was withdrawn for the remaining period, viz.,
However, in the meanwhile, by another numberification of September 1968, a fresh exemption was granted up to the originally fixed date, namely, February 27,1971.
In support of his companytention of mala fides he pointed out to us that in the writ petition which was filed by the appellants in the High Court in paragraph 15, it was averred as follows That in June, 1977, General Elections were held to the Haryana State Legislature.
However, he submits that there is one question, namely, the mala fides involved in withdrawing the numberification of January 24, 1969 by another numberification of August 23,1977 and this point is distinct to the present appeal.
