(1.) This is an application under Article 226 of the Constitution by Surajmal Baj for issue of a writ of mandamus, prohibition or any other appropriate writ, or direction or order against the State of Rajasthun and the Administrator of the Municipality of Jaipur City, and two others, in connection with the demand of octroi from the applicant.
(2.) The case of the applicant is that he is a resident of Jaipur City and carries on trade and commerce in allopathic medicines. He was entering the city of Jaipur on 4-9-1953, at about 1 P.M. with a packet of allopathic medicines sent to him by May and Baker (India) Ltd., New Delhi, for the purpose of his trade and commerce. He was stopped by the Octroi Inspector who was also made a party to this petition and was asked to pay octroi duty amounting to Rs. 1/6/6 and was informed that the goods bo detained till the octroi duty was paid. It was urged that this demand and detention of his goods were illegal for the reasons that the octroi imposed by the Municipal Council of Jaipur City from 1-91953, was suspended on the 3rd September, and thereafter the Municipal Council was superseded and an Administrator appointed, and no octroi duty had been imposed by the Administrator in accordance with the terms of the Jaipur Municipal Act, 1943. Thus there was no octroi duty in force on 4-9-1953, and the demand made from him was illegal. It was further contended that under Article 301 of the Constitution trade and commerce was free throughout the territory of India, & no duty in the nature of octroi could be levied or collected at all by the State or the Municipal Council. The applicant, therefore, prayed for the issue of an appropriate writ.
(3.) The application was opposed on behalf of the State of Rajasthan and the Administrator of the Municipality of Jaipur City, and it was urged in reply that the levy of octroi duty was not covered by Article 301, and was, in any case, protected under Article 305 of the Constitution, that the Municipal Council of Jaipur had no authority to suspend the octroi duty without the approval of the Government, that the meeting in which the duty was suspended by the Municipal Council was irregular and therefore the resolution suspending the duty had no force.