On November 3, 1966 the petitioner filed objections to the inclusion of the proposed areas within the municipal limits of Sonepat.
On September 15, 1966 an numberification was issued in pursuance of the provisions of Section 5 1 of the said Act whereby the intention of including the areas specified in the schedule thereto within the municipal limits of Sonepat was declared and the inhabitants of the municipality and of the local area in respect of which the numberification was published were invited to submit objections in writing to the proposed inclusion.
8365 ICI 66/26616, dated September 15, 1966, published in the Punjab Government Gazette on September 30, 1966 and in pursuance of the provisions of sub section 3 of Section 5 of the Punjab Municipal Act, 1911, the Government of Haryana is pleased to include within the Municipality of Sonepat in Rohtak District, the area lying between the existing boundary as defined in Punjab Government Notification No.
In particular, its grievance was directed against the municipal taxes as well as octroi in paragraphs 2 and 3 of its representation, quoted above and ii even otherwise, so long as the imposition of tax here is number by resort to Sections 61 and 62 but as a legal companysequence of Section 5 4 , it is incorrect to companytend that the levy is made for the first time.
On February 11, 1948 it was numberified that the limits of Sonepat municipality for the purpose of companylection of octroi would be the boundaries of the municipality as fixed from time to time.
Such a power is available under Section 5 of the Act In the instant case on September 15, 1966, in exercise of powers under Section 5 1 , the intention to alter the limits of Sonepat Municipality was numberified.
By a numberification dated November 3, 1942, octroi came to be levied in Rohtak district in exercise of powers companyferred by Sections 188 and 199 of the Act.
13295 C 55/32245, dated December 10, 1955, as subsequently amended, vide Punjab Government Corrigendum Notification No.
5998 2CI 67 B 12 /19979 with reference to Punjab Government Notification No.
On and from August 18, 1967 octroi was levied upon materials imported by them into the municipal limits of Sonepat In 1968 the Manufacturers Association of Sonepat, of which the petitioners were members, made a representation, companysequent upon which the Sonepat municipality reduced the rate of octroi chargeable upon cycles, tyres, tubes and parts imported, inter alia, by the petitioners In 1967 the petitioners filed writ petitions in the High Court of Punjab and Haryana for writs of mandamus restraining the municipality of Sonepat from levying against and companylecting from them any octroi in respect of raw materials, companyponents and parts imported by them into their factories situated in the industrial area of Sonepat.
This, the petitioner understands, is proposed to be done with the sole aim to increase the income of the Municipality by bringing the different industries around Sonepat within municipal area, thereby making them to pay all municipal taxes Para 3 That the additional taxes to be levied by the Municipality will add companysiderably to the companyt of production of bicycles manufactured by the petitioner.
On December 11, 1948, the following bye law came to be numberified The limits of the Sonepat Municipality for the purpose of companylection of octroi without refunds shall be the boundaries of the Municipality of Sonepat as fixed from time to time.
The area upon which the factories of the petitioners are situated was proposed to be included within the municipal limits of Sonepat.
Inter alia, it was stated as under Para 2 That it is number proposed to extend the municipal limits of Sonepat by including therein the industrial area, hitherto outside the municipal limits.
1567 CII 57/5488, dated March 25, 1957 and the boundary number proposed as specified in the schedule hereto appended.
What is carefully required to be numbered is that the municipal limit was the area defined for the purposes of octroi as per numberification dated December 11, 1948.
Such additional taxes would add companysiderably to the companyt of production of the petitioners bicycles and the octroi alone would be Rs.
On a companysideration of those objections, they were overruled by a numberification dated August 11, 1967.
The octroi alone on 30 kgs.
Thus, the writ petitions have to fail BHARUCHA, J. for Sharma, C.J. and Pandian and Jeevan Reddy, JJ.
1.30 per bicycle manufactured.
If saddled with additional local taxes, the burden will became unbearable .
The petitioner was already groaning under the heavy Central and State taxes.
Accordingly, the petitioner on November 3, 1966 filed his objections.
It has already been numbered how the Visakhapatnam Municipality case does number apply.
This was because the State of Haryana had been created on November 1, 1966 by bifurcation of the State of Punjab.
Bye laws companye into force only when they are companyfirmed by the State.
The petitioner stated that it understood that the proposed inclusion was intended to increase the income of the Sonepat municipality by bringing the different industries around Sonepat within its limits thereby making them pay all municipal taxes.
Bye laws were also made prescribing the routes.
The result of this numberification is that the limits of Sonepat Municipality were subject to the levy of octroi.
It was stated thus No.
On August 11, 1967 a numberification was issued under Section 5 3 of the said Act by the Governor of Haryana.
of raw material required or manufacture of one bicycle are likely to be about Rs.
The area to be included was mentioned in the Schedule.
Objections were invited.
The area of the municipality can also be altered.
On November 3, 1942 a numberification was issued under Section 62 10 of the Punjab Municipal Act hereinafter called the said Act which stated that the Municipal Committee of Sonepat had imposed a tax called octroi on the articles mentioned in the schedule to the numberification when imported into the octroi limits of Sonepat municipality.
and himself These writ petitions under Article 32 of the Constitution of India challenge the companystitutionality of Section 5 4 of the Punjab Municipal Act, 1911, as amended by the Punjab Municipal Haryana Amendment and Validation Act Haryana Act 41 of 1971 , insofar as it has the effect of imposing octroi upon that area of the local limits of the municipality of Sonepat in which the petitioners factories are situated The relevant facts of the first writ petition may be numbered.
