HANUMANTHAPPA Vs. CITY MUNICIPAL COUNCIL DAVANAGERE

JUDGEMENT

(1.) The petitioners are cloth merchants at Davanagere. They challenge the validity of the levy of octroi on handloom goods

(2.) The Town Municipal Council Davanagere is levving and collecting octroi on all the foods except handloom goods manufactured within the State of Mysore bearing the seal of the Department of Industries and Commerce, including pure silk goods which are exempted from the lew of octroi. The exemption to that extent was provided by the bye-law framed by the Municipal Council and approved by the State Government But the petitioners are importing varieties of handloom goods. Their case is all such goods are exempted from the levv of octroi in view of the Order of the State Government in No Cl 26 CHD 70 dt 9th February, 1972.

(3.) The decision in this case turns upon the legal effect of the said order and I, therefore think it necessary to set out the same hereunder : -