JUDGMENT

SHINGHAL, J. :—This appeal by special leave arises from the judgment of the Gujarat High Court dated January 27, 28 and 30, 1967. The two petitioners before the High Court were firms trading in certain commodities within the limits of the Municipal Borough of Broach. The grievance in one of the petitions was that the Municipality had collected certain amounts wrongfully, and the grievance in the other petition was that the Municipality had refused to refund some amounts even though they were refundable under its bye-laws. Both the petitions concerned goods which were "imported" within the octroi limits of the Municipality but came to be "exported" therefrom. The first petition was in respect of a consignment which was designated as a through consignment, and the second petition concerned goods in transit and goods for export other than those which could be called goods in transit. The amounts in dispute related to the levy of octroi under Section 73(1) of the 1447 Bombay Municipal Boroughs Act, 1925, hereinafter called the Act, which provides as follows :

"73(1). Subject to any general or special orders which the State Government may make in this behalf and to the provision