Judgment

MATHEW, J. :- The appellant filed a writ petition before the High Court of Gujarat at Ahmedabad, praying for issue of a writ or order quashing a notice dated September 15, 1962, issued by the second respondent, the Dhrangadhra Municipality demanding octroi to the tune of Rs. 58,000/- and for restraining the respondent from recovering the amount from the appellant in pursuance of the notice. The High Court dismissed the petition and this appeal, by certificate, is from that order.

2. The appellant is a company registered under the Companies Act and carries on business of manufacturing soda ash at its factory at Dhrangadhra. The Bombay District Municipalities Act, 1901 hereinafter called the Act was extended to the merged territories of Saurashtra including the area of Dhrangadhra Municipality from July 1, 1949, by an Ordinance of the Saurashtra State. Thereafter, the Governor of Saurashtra issued Ordinance No. 47, dated August 27, 1949, called the Saurashtra Terminal Tax and Octroi Ordinance, 1949, hereinafter called the Ordinance . Under clause 4 of the Ordinance, the State Government framed Octroi Rules in 1949, hereinafter called the Rules . By the inclusion of Dhranga