POPULAR HOUSE Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) THESE 39 writ petitions were filed by the residents of Gangapur, Udaipur, Ajmer and Beawer towns challenging the validity of the rates of octroi duty on certain commodities being violative of Art. 14 of the Constitution as according to them they are highly discriminatory when compared with the rates applicable in other towns of the State.

(2.) OUT of these 39 petitions, 8 petitions relate to the octroi duty on cloth in Gangapur town, 1 to Udaipur town wherein octroi rates on medicine have been challenged, 3 petitions to Ajmer town in relation to octroi duty imposed on cigar, cigarettes and medicines and 27 petitions have been filed by the citizens of Beawar town to challenge the rates of octroi duty on different commodities which shall be dealt with separately when I would consider these petitions.

(3.) THE arguments advanced by learned Advocate -General have been adopted by other counsel representing the Municipal Board of Gangapur and Municipal Councils of Ajmer, Beawar and Udaipur.