JAGMOHANDAS PARSHOTTAMDAS SHAH Vs. NADIAD NAGAR PALIKA

JUDGEMENT

(1.) The petitioners challenge herein the levy of octroi at enhanced rates by the respondent-Municipality under the impugned resolutions on diverse grounds.

(2.) The respondent municipality passed a resolution on 31/03/1979 under sec. 101 of the Gujarat Municipalities Act 1963 (hereinafter referred to as the Act) declaring its intention to revise the rates of octroi duty in respect of items therein mentioned. Objections were duly invited and the petitioners or some of them filed the objections. On 30/04/1979 the General Board of the respondent- Municipality appointed a Committee consisting of eight members to make recommendations after consideration of these objections. The Committee heard the objectors and made a report to the General Board incorporating its recommendations on 23/09/198 1/10/1981 the General Board of the respondent-Municipality passed a resolution fixing the rates of octroi after taking into consideration the recommendations of the Committee. On 24/11/1981 the Government sanctioned the levy under sec. 102. By a resolution passed by the General Board of the respondent Municipality on 30/11/1981 the revised rates of octroi were brought into force on and with effect from 1/01/1982

(3.) At the hearing of the petition the levy was challenged on the following three grounds: