On June 23, 1958, an interim injunction was issued, but previous to that on June 19, 1958, a final numberification was issued by the Government approving of the proposal to impose the octroi tax.
As a companysequence of this the petition was allowed to be amended, but ultimately the High Court dismissed the petition and this appeal has been brought on a certificate of the High Court.
Appeal from the judgment and order dated November 18, 1958, of the Bombay High Court at Nagpur in Special Civil Application No.
This numberice was served on the Special Government Pleader on May 9, 1958, and the Special Government Pleader put in his appearance on June 17, 1958.
The appellants who were the petitioners in the High Court are some of the rate payers of the town of Akola in the erstwhile State of Bombay and respondent No.
C. Chatterjee, M. N. Phadke, S. A. Sonhi and Ganpat Rai, for the appellants.
V. Viswanatha Sastri, B. R. Mandekar and A. G. Ratnaparkhi, for respondent No.
226 227 of the Constitution challenging the legality of the imposition of the octroi tax under s. 66 1 e of the C. P. Berar Municipal Act Act II of 1922 hereinafter termed the Act.
It is true that a pamphlet in Marathi language was distributed in the town of Akola and the proposals were also published in the local newspaper Jan Sewak.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
201 of 1958.
This Gazette Notification companytained the draft rules, the schedule of goods liable to octroi duty and the rates to be charged.
A numberification dated January 3, 1958, was published in the Bombay Government Gazette on January 16, 1958.
Respondent No.
1, the Municipal Committee, affixed on the Notice Board of the Committee and published in the local newspapers the proposed rules for the imposition of the tax, but the objection of the appellants is that they did number publish along with them the draft of the System of Assessment .
On November 11, 1957, respondent No.
January 27.
J. This is an appeal against the jugdment and order of the High Court of Judicature of Bombay at Nagpur dismissing a petition under Arts.
C. Mathur and R. H. Dhebar, for respondent No.
234/60.
1 is the Municipal Committee, Akola.
This was in accordance with the requirements of s. 67 2 of the Act.
The Judgment of the Court was delivered by KAPUR.,
1 passed a resolution to impose an octroi tax on animals and goods brought within the limits of the Akola Municipality.
This resolution and the draft Rules of Assessment and Collection were later on forwarded by the Akola Municipality to the State Government for publication.
Objections to the proposals were filed by some of the rate payers of the town of Akola and all of them were companysidered and a resolution was passed by the Municipal Committee on March 3, 1958, and that is the resolution which was challenged in the petition filed in the High Court by a petition dated April 14, 1958, p raying for the quashing of the resolution and for the issuing of a prohibitory order against the State Government against sanctioning the proposal sent by the Municipal Committee.
