MESSRS VANECHAND SAGARMAL Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) THESE two special appeals are directed against the judgment of a learned Single Judge dated April 21, 1975 by which the writ petition filed by the respondent Municipal Board of Sheoganj, hereinafter referred to as "the Board", has been allowed, notification Ex. 19 of the State government dated February 22, 1975, its telegram Ex. 2 dated January 15, 1974 and its letter Ex. 5 dated January 6, 1975 have been quashed, and the State Government and its concerned officers have been restrained from interfering with the Bard's right to levy octroi in accordance with law and in pursuance of notification Ex. 1 dated April 5, 1973. While appeal No 66 of 1975 has been filed by the interveners, appeal No. 130 of 1975 has been filed by the State Government, its department and Officer.

(2.) IT is not in dispute that the State Government issued notification Ex. 1 dated April 5, 1973 under section 104 of the Rajasthan Municipalities Act, 1959, hereinafter referred to as "the act", which was published in the State Gazette of May 31, 1973. IT was directed thereby that the Board shall, after the expiry of a period of seven days from its publication, levy octroi on goods and animals brought within the limits of the municipality for consumption, use or sale therein. The State government however sent a telegram (Ex 2) to the Administrator of Board to stop the realisation of the octroi until further orders. The Administrator made various representations to the State Government against that telegraphic order. Fresh elections were held and the Chairman of the new Board (which had a non-congress majority) pressed for the levy of octroi, in view of the deteriorating financial condition of the Board, and forwarded a copy of the resolution of the Board dated November 5, 1974 in support of his request. The State Government thereupon sent letter Ex. 3 dated November 22, 1974 cancelling its telegraphic: direction of January 15, 1974 an ordering the relevy of octroi. The Executive Officer therefore issued notification Ex. 4 dated December 2, 1974 for the relevy of octroi with effect from December 3, 1974. But letter Ex. 5 dated January 6, 1975 was received by the Board on January 9, 1975 by which compliance with the earlier order Ex. 3 was stayed until further orders. The Board then filed the aforesaid writ petition challenging the order of the State Government.

(3.) WE shall therefore proceed to examine the object of the Act, its scheme and all its relevant and material provisions for the purpose of examining the controversy before us.