MTHIPPESWAMY SETTY Vs. TOWN MUNICIPAL COUNCIL

JUDGEMENT

(1.) The petitioner, who is a dealer in cycles and petromax lights carrying on business at Chitradurga, prays for the issue of a writ of mandamus to the respondent, the Town Municipal Council of Chitradurga, directing the respondent to forbear from levying and collecting octroi on cycles, petromax lights and their spare parts.

(2.) It is the contention of the petitioner that there is no authority of law on the basis of which the Municipality could levy octroi duty on the said articles.

(3.) The answer of the Municipality is that octroi on the said articles has been duly and properly imposed and that the Municipality has been collecting the same from 1948. In support of the legality of the imposition, the Municipality states that the said imposition has been, made after following the procedure prescribed therefor by Section 62 of the Mysore Town Municipalities Regulation VIII of 1933 and that the Municipality has secured the sanction or approval of the Government for it as required by Section 61 of the same Regulation. Although the Regulation of 1933 has since been repealed by the Mysore Town Municipalities Act XXII of 1951, it is contended, the said action taken by the Municipality continues in force by virtue of Section 2 (b) of the 1951 Act.