the appellants then filed a petition under art.
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.
on august 4 1956 objections were invited to the proposed tax.
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.
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.
the appellants are some of the ratepayers of the municipal companymittee of shegaon which is respondent number 1 in this appeal.
on july 25 1954 the municipal companymittee passed a resolution for the purpose of levying an octroi duty instead for terminal tax.
the other respondent is the state of bombay.
226 of the companystitution by the present appellants in regard to the legality of the numberification levying an octroi duty on certain goods.
kapur j. this is an appeal on a certificate by the high companyrt of bombay against the judgment and order of that companyrt passed on a petition under art.
appellants number.
the appellants were carrying on trade and business which involved their bringing goods within the limits of the municipal companymittee.
