SYED NIYAZ AHMAD Vs. STATE OF U P

JUDGEMENT

(1.) IN this petition under Article 226 of the Constitution of India it is prayed that the Nagar Mahapalika, Varanasi, and the State of Uttar Pradesh be directed to continue to enforce the Nagar Mahapalika Octroi Rules, 1965, and not to give effect to the Transit Pass Rules notified on 18-7-1963.

(2.) THE Municipal Board of Varanasi had adopted the system of refundable octroi Under it octroi was charged on all goods entering the municipal limits, but if some of those goods were immediately exported, a proportion of the octroi was refunded. In or about 1953 the State Government promulgated the Transit Pass Rules to regulate the passage of goods in transit through the territories of the Municipal Board. These rules were amended from time to time. In 1960, the Municipal Board became the Nagar Mahapalika, Varanasi. The pre-existing rules continued in force. The Nagar Mahapalika resolved to abolish the refundable octroi and to impose in its place non-refundable octroi. It took the requisite steps to that end and ultimately the Nagar Mahapalika, Varanasi Octroi Rules, 1965 were published on 10th March, 1965. These rules were enforced with effect from November, 1965. Under Rule 19(2) of these rules it was provided that if the goods are declared to have been imported for immediate export, the clerk shall deal with them in accordance with the procedure laid down in the Transit Pass Rules framed by the State Government from time to time.

(3.) THE action of the Nagar Mahapalika in acting in accordance with the new set of transit pass rules has given rise to the present petition. For the respondents a preliminary objection was taken. It was urged that the petitioners have no locus standi to maintain the writ petition for the reliefs prayed for. The first petitioner carries on business of manufacture and sale of steel trunks. He imports iron-sheets for consumption within the municipal limits. He pays the non-refundable octroi. The second petitioner imports Maida for making 'Senwai' an edible food product. He also pays non-refundable octroi The petitioners do not claim or allege any proprietary or personal interest in the collection of octroi made by the Nagar Mahapalika. yaranasi, but, they claim a right to maintain the present petition on the ground that they are prejudicially affected by the enforcement of the Transit Pass Rules. On this aspect the petitioners have made averments in paragraph 43 of the petition which runs: