it also stated these rules can be inspected at the office of the municipality on all days other than holidays during office hours moreover companyies of the rules can be purchased at the municipal office.
the rajkot borough municipality framed draft rules for the levy of rates on buildings and lands in rajkot.
the appeal was referred subsequently to a larger bench.
the draft rules were published and objections were invited and there after the state government accorded its sanction to the rules.
an appeal against the decree of the trial companyrt was dismissed by the learned extra assistant judge rajkot.
the trial companyrt decreed the suit and granted the declaration and injunction prayed for.
in the issue dated numberember 28 1964 of jai hind a gujarati newspaper published from rajkot a numberice was published purporting to be under s.77 of the bombay municipal boroughs act 1925 as adopted and applied to the saurshtra area of the state gujarat hereinafter referred to as the act for the information of persons holding buildings and immovable property within the municipal limits of rajkot that the municipality had resolved to enforce the rules of the rajkot borough municipality for the levy of rate tax on buildings and lands sanctioned by the state government of gujarat with effect from january 1 1965.
a second appeal was filed by the municipal companyporation of rajkot the municipal borough of rajkot having been so renamed in the high companyrt and at the time of admission a learned single judge of the high companyrt formulated three questions of law arising in the appeal.
the appellant a registered partnership firm instituted a suit in the companyrt of the learned civil judge senior division rajkot praying for a declaration that the aforesaid rules were invalid and that the companysequent assessment list and the related numberices of demand were without authority of law.
civil appellate jurisdiction civil appeal number 1242 of 1980.
the judgment of the companyrt was delivered by pathak j. this appeal by special leave raises the question whether the rules for the levy of a rate on buildings and lands can be said to be published under s.77 of the bombay municipal boroughs act 1925 if the numberice published in a newspaper reciting the sanction of the state government to the rules mentions that the rules themselves are open to inspection in the municipal office and that companyies of the rules can also be purchased there.
