Judgment

HIDAYATULLAH, J.: In this appeal by certificate under Art. 133 (1) (b) of the Constitution granted by the High Court of Mysore against its judgment and order dated May 31, 1960, the Burmah Shell Oil Storage and Distributing Company of India Ltd., is the appellant and the Belgaum Borough Municipality, Belgaum, the respondent. The appeal arises out of proceedings commenced by the Company against the Municipality under Art. 226 of the Constitution for a writ or writs to prohibit the Municipality from charging octroi from the Company on its products brought inside the octroi limits for sale. The petition of the company was dismissed by the High Court. The Company deals in petrol and other petroleum products which it manufactures in its refineries situated outside the octroi limits of Belgaum Municipality. It brings these products inside the said area either for use or consumption by itself or for sale generally to its dealers and licenses who in their turn sell them to others. The Company also directly sells its products to Government both Civil and Military, and to local bodies and big private concerns. The Company has a divisional office and Depot in Belgaum and the petition