SHA RUPCHAND HIDUMAL Vs. STATE OF MYSORE

JUDGEMENT

(1.) In this batch of 18 writ petitions, the petitioners who are merchants carrying on business in Ranebennur Town have challenged the levy of ocrroi by the Ranebennur Town Municipal Council (Respondent No.2) pursuant to its Notification dated 2nd December 1970 published in the Mysore Gazette dated 24th December 1970. By the impugned Notification, the 2nd respondent sought to bring into force with effect from 1st February 1971 the levy of octroi on goods imported into the Municipal area at the rates specified in the Schedule to the said Notification.

(2.) The petitioners had raised a large number of grounds challenging the legality of the word levy in the pleadings; but Sri Havanur, their learned counsel pressed only one ground at the hearing. That ground was that the Resolution, sanctioned under S. 96 with all modifications subject to which the sanction was given, has not been published by the Municipal Council in the Official Gazette and in the Municipality as required by S.97(1) of the Mysore Municipalities Act, 1964, hereinafter called 'the Act' and the Notification bringing into force the revised rates of octroi is illegal and unenforceable and therefore void. In support of that contention, he relied on the decision of this Court in Manjanatha Setty v. State of Mysore, (1971) 1 Mys.L.J. 27, wherein it has been stated thus :

(3.) The Resolution of the Municipality under S.95 of the Act was passed as Resolution No.170 dated 20th September 1967. The said Resolution, inter alia, specified (a) the classes of persons liable to pay octroi, (b) exemptions from the levy, (c) the amount or rate of octroi and (d) the Octroi Stations. It was submitted for sanction to the State Government who by their order dated 4th November 1970 accorded sanction without any modification.