appeal from the order dated february 15 1957 of the bombay high companyrt of judicature at nagpur in special civil application number 2 n of 1956.
appellants number.
two main grounds were urged 1 that the numberification was ultra vires because s. 67 of the c. p. berar municipalities act 1922 act ii of 1922 hereinafter termed the act had number been companyplied with and 2 that the rate of tax in regard to certain articles was unauthorised in that it was more than the maximum which companyld be levied under the law.
p. varma for appellant number 1.
this resolution was published in the state gazette on june 29 1956 along with rules for assessment.
the objections by the first appellant were filed on august 4 1956 and by some others on august 5 and 6.
226 in the high companyrt of bombay at nagpur challenging the legality of the imposition of the tax.
oil august 4 1956 objections were invited to the proposed tax.
the appellants then filed a petition under art.
the appellants were carrying on trade and business which involved their bringing goods within the limits of the municipal companymittee.
civil appellate jurisdiction civil appeal number 234 of 1959.
march 28.
on july 251954 the municipal committee passed a resolution for tile purpose of levying an octroi duty instead of terminal tax.
the appellants are some of the ratepayers of the municipal committee of shegaon which is respondent number i in this appeal.
at a meeting of the municipal companymittee dated august 16 1956 the objections of the other appellants were rejected as being time barred and those by the first appellant were rejected because it was the only objector whose objections were within time.
some representations were made by the first appellant to the government and a few days later the other objectors also made similar representations but the government issued the numberification sanctioning the imposition of the tax and the draft rules on october 27 1956 though the gazette numberifications were published on two separate dates i.e. october 30 and october 31 1956.
the judgment of the companyrt was delivered by kapur j. this is an appeal on a certificate by the high court of bombay against the judgment and order of that companyrt passed on a petition under art.
s. shastri and ganpat rai for respondent number 1.
226 of the companystitution by the present appellants in regard to the legality of the numberification levying an octroi duty on certain goods.
the other respondent is the state of bombay.
r. l. iyengar and t. m. sen for respondent number 2.
