The Municipal Corporation used to levy octroi as per the rules framed under the Bombay Municipal Burroughs Act, 1925 by issuing different Notifications under Section 493 read with Appendix IV of the Bombay Provincial Municipal Corporations Act 1949, hereinafter referred to as the Act .
ORDER No.
A to the Notification.
On the day of issuance of Notification dated August 18, 1973, the new area sought to be included in the limits of the Municipal Corporation was lying within the Gram Panchayat.
Sachivalaya, Gandhinagar, Dated 30th March, 1974.
By Notification dated August 18, 1973, issued under Sub section 3 of Section 3 of the Ac,t the Government of Gujarat proposed to alter the limits of the Baroda Municipal Corporation so as to include within the limits of the said Corporation the area shown in Schedule.
KP/74 79/BMC 1073/2593 p. Whereas by Government Notification, Panchayats and Health Department, No.
By the said Section 452 A power was companyferred on the Government of Gujarat to make suitable provisions by order on alteration of limits of a city.
The present appellants among others submitted their objections against the inclusion of the aforesaid areas and after taking them into companysideration, the Government of Gujarat issued a final Notification dated 15.11.1973 in the Panchayat and Health Department in exercise of the powers companyferred by Sub section 3 of Section 3 of the Act directing that the aforesaid areas should from part of the Baroda Municipal Corporation with effect from 1st December, 1973.
On 1.4.1966, the Baroda Municipality was companyverted into a Corporation under the Bombay Provincial Municipal Corporations Act, 1949.
KP/227 73/BMC 1267 11480/p, dated the 15th November 1973, the limits of the City of Baroda have been altered with effect on and from the 1 st December, 1973 so as to include therein areas specified in Schedule A to the said numberification hereinafter referred to as the included area .
The Development Commissioner of the Gujarat Government as such issued a Notification on 16.10.1973 under Sub section 2 of Section 9 of the Gujarat Panchayat Act,1961, excluding the aforesaid areas from the Gram Panchayat.
M. Kasliwal, J. This appeal by grant of special leave is directed against the judgment of Gujarat High Court dated 10.1.1977.
The High Court partly allowed the writ petition filed by the appellants and quashed the imposition and recovery of octroi duty from the appellants for the period from 1.12.1973 to 31.3.1974 being bad in law and directed the respondent Municipal Corporation of the city of Baroda to refund the amount of octroi duty companylected from the appellants during the aforesaid period and dismissed the petition involving challenge regarding the imposition and companylection of octroi duty for the period companymencing from 1.4.1974.
