Appeal from the order dated February 15, 1957 of the Bombay High Court of Judicature at Nagpur in Special Civil Application No.
This resolution was published in the State Gazette on June 29, 1956, along with rules for assessment.
Oil August 4, 1956, objections were invited to the proposed tax.
The appellants then filed a petition under Art.
The Judgment of the Court was delivered by KAPUR, J. This is an appeal on a certificate by the High Court of Bombay against the judgment and order of that Court passed on a petition under Art.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
On July 25,1954, the Municipal Committee passed a resolution for tile purpose of levying an octroi duty instead of terminal tax.
2 N of 1956.
March 28.
234 of 1959.
The appellants were carrying on trade and business which involved their bringing goods within the limits of the Municipal Committee.
The appellants are some of the ratepayers of the Municipal Committee of Shegaon which is respondent No.
226 of the Constitution by the present appellants in regard to the legality of the numberification levying an octroi duty on certain goods.
The objections by the first appellant were filed on August 4, 1956, and by some others on August 5 and 6.
S. Shastri and Ganpat Rai, for respondent No.
At a meeting of the Municipal Committee 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.
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 Notifications were published on two separate dates, i.e., October 30 and October 31, 1956.
I in this appeal.
R. L. Iyengar and T. M. Sen, for respondent No.
P. Varma, for appellant No.
The other respondent is the State of Bombay.
