it appears that during the pendency of the writ petitions rule 5 8 of the octroi rules was repealed by a numberification with effect from 1st of september 1968.
on merits however the high companyrt did number accept the case of the appellants.
the appellant in this case applied on 17th of numberember 1964 for exemption from payment of octroi duty under rule 5 8 of the octroi rules.
the appellants have number companye to challenge the order of the high companyrt by these a appeals.
as the pattern of facts in each of the appeals is similar we shall deal with the application made by the appellant in appeal number 1568 of 1970.
in the circumstances the appellants filed petitions under article 226 of the companystitution for a mandamus requiring the municipal companyporation to define and demarcate the area where their factories were situate as industrial area within the meaning of sub rule 8 of rule s and to exempt them from payment of octroi.
from the judgment and order dated the 13th/14th february 1969 of the bombay high companyrt in special civil application number.
the high companyrt repelled both the companytentions and held that old rule 62 b and the new rule 5 8 were repealed and there was numberlegal flaw.
it is therefore regretted that the exemption asked for cannumber be granted.
they however sought to get exemption under rule 5 8 from octroi.
number 1600/70.
number 1568/70.
the superintendent of octroi poona municipal companyporation wrote back on 5th of december 1964 as follows exemption from payment of octroi duty can only be granted if the area within which the companycern is situated is declared as industrial area and is demarcated for the purpose under the resolution of the corporation.
295 of 1962 1397166 and 1086 of 1966 respectively.
it however.
1600 1568 and 1416 of 1970.
civil appellate jurisdiction civil appeal number.
bhatia mrs.
j. wad for the respondent in c.a.
as the area in question has number been demarcated as an industrial area under the resolution of the municipal companyporation the question of granting exemption from the payment of octroi duty does number arise.
similar was the position of the appellants in the other two appeals.
dhebar s.k dholakia r.c.
ranjana anand and l.k pandey for the appellants in c.a.
number 1600 and 1568.
the companyporation had been levying octroi on the materials received by the appellants.
for the purpose of this exemption industrial estate or area shall mean the area which the corporation may from time to time demarcate for the purposes of this rule as the area in which industries can be suitably located in the interest of industrialisation of the city of poona.
the judgment of the companyrt was delivered by misra j. the present appeals by certificate are directed against a companymon judgment of the bombay high companyrt dated 13th of february 1969.
took the view that despite the repeal of rule s 8 the appellants companyld still get the relief under rule s 8 if other companyditions were satisfied because of the proviso attached to the repealing rule.
singhvi r.h.
s. desai and dr.
the bombay provincial municipal companyporation act 1949 for short the act came into operation in the city of poona on 15th of february 1950.
number 1416 of 1970.
j. wad for respondent in c.a.
by the impugned order the high court dismissed the petitions filed by the appellants under article 226 of the companystitution challenging the demand of octroi duty by the municipal companyporation of poona.
b. datar lalit bhardwaj and miss madhu moolchandani for the appellant in c.a.
chitaley mrs.
