Judgment

PALEKAR, J. :- This is an appeal by certificate from an Order of the Madhya Pradesh High Court issuing a mandamus against the Municipal Corporation, Jabalpur, ordering the Corporation to forbear from recovering octroi tax on certain goods at a rate exceeding two annas per maund, which was the maximum limit fixed by the State Government.

2. Under the Central Provinces and Berar Municipalities Act, 1922 which applied to Municipalities including that of Jabalpur, the Provincial Government, purporting to act under Section 66 (2) of the Act, fixed by notification No. 2093-714-VIII dated 5-9-1923 the maximum ad valorem rates for the imposition of octroi by the Municipalities. The Municipal Committee, Jabalpur acting under Section 66 (1) of the Act imposed from 14-5-1943, subject to the maximum already prescribed, octroi on metal and metal goods at the rate of Rs. 2/5/6 per cent ad valorem. Item No. 70 was as follows :

"Metal and metal goods (excluding pure gold and silver) watches, clocks, motor, motor cycle, tricycles, perambulators and machines and machinery and their spare parts, tools of all kinds, parts of all kinds, printing press and machines - @ Rupees 2/5/6 per cent ad val