Judgment

HIDAYATULLAH J. : This is an appeal by special leave against an order of the High Court of Madhaya Pradesh dated April 4 1959 dismissing a petition filed by the appellant under Art. 226 for the Constitution. By that petition, the appellant asked for a writ of certiorari to quash an order of the Board of Revenue, dated September 15, 1956, by which the right of the Municipal Committee, Rajnandgaon, to levy octroi from the appellant was recognized, and for a mandamus directing the Committee not to realise octroi from the appellant, in the following circumstances:

2. The appellant, Bengal Nagpur Cotton Mills Ltd., Rajnandgaon is a limited company incorporated under the Indian Companies Act. and carries on business of manufacturing textiles at Rajnandgaon with its head office at Calcutta. Rajnandgaon was the capital of the former State of Nandgaon in the Eastern States Agency Group before it merged with the State of Madhya Pradesh. A mill called the Central Provinces Mills Ltd., was established in the year 1893 by the then Ruler raja Bahadur Balram Dass, who owned most of the shares. The mill was in difficulties owning to heavy losses, and in 1896, the Ruler agreed to sell it to