Judgement

KAPUR, J. : This is an appeal against the judgment and order of the High Court of Judicature of Bombay at Nagpur dismissing a petition under Arts 226 and 227 of the Constitution challenging the legality of the imposition of the octroi tax under S. 66 (1) (e) of the C. P and Berar Municipalities Act (Act II of 1922) hereinafter termed the Act.

2. The appellants who were the petitioners in the High Court are some of the rate-payers of the town of Akola in the erstwhile State of Bombay and respondent No. 1 is the Municipal Committee, Akola. On November 11, 1957, respondent No. 1 passed a resolution to impose an octroi tax on animals and goods brought within the limits of the Akola Municipality. This resolution and the draft Rules of Assessment and Collection were later on forwarded by the Akola Municipality to the State Government for publication. A notification, dated January 3, 1958, was published in the Bombay Government Gazette on January 16, 1958. This Gazette Notification contained the draft rules, the schedule of goods liable to octroi duty and the rates to be charged. This was in accordance with the requirements of S. 67 (2) of the Act. Respondent No. 1, the Municipal