SWASTIK RUBBER PRODUCTS LIMITED RAJA BAHADUR MOTI LAL POONA MILLS LIMITED MASVY AND COMPANY PRIVATE LIMITED Vs. MUNICIPAL CORPORATION OF THE CITV OF POONA ANO ANOTHER:POONA MUNICIPAL CORPORATION:MUNICIPAL CORPORATION OF THE CITY OF POONA

JUDGEMENT

(1.) The present appeals by certificate are directed against a common judgment of the Bombay High Court dated 13th of February, 1969. By the impugned order the High Court dismissed the petitions filed by the appellants under Article 226 of the Constitution challenging the demand of octroi duty by the Municipal Corporartion of Poona.

(2.) The Bombay Provincial Municipal Corporations Act, 1949 (for short 'the Act') came into operation in the City of Poona on 15th of February, 1950. Section 127 (2) thereof authorises the Corporation to impose octroi and other taxes. Section 149 prescribes the procedure to be followed in levying taxes. Insofar as it is material, it reads:

(3.) It appears that sometime in the year 1957 the Corporation in order to boost industrial development and to encourage the industrialists to establish industries in the city, had decided to give certain concession in the nature of exemption from octroi duty on certain products under certain conditions. Pursuant to this objective the Corporation made Rule 62-B in -Chapter VIII to the Schedule of the said Act in 1957. It reads: