Judgement

RAY, J.:- These two appeals are by certificate against the common judgment dated 18 May, 1970 of the High Court of Punjab and Haryana dismissing the applications of the appellants for a writ of mandamus restraining the Municipality of Sonepat from levying against and collecting from the appellants any octroi in respect of raw materials components and parts imported by the appellants into the factory of the appellants situated at Industrial Area, Sonepat.

2. The factory of each of the appellants was situated at Industrial Area, Sonepat. The appellants carry on business of manufacturing bicycles and bicycle components and parts.

3. On 30 September, 1966 a notification dated 15 September, 1966 was published in the Punjab Government Gazette to the effect that under Sec. 5 (1) of the Punjab Municipal Act, 1911 (referred to for the sake of brevity as the Act) the President of India was pleased to declare his intention of including within the municipal limits of Sonepat in the Rohtak District, the area specified in the Schedule to the notification. The Schedule included the Industrial Area of Sonepat where the factory of the appellants was situated.

4. Under Section 5 (2) of the Act