Judgment

FAZAL ALI J.:- These appeals have been brought by certificate of fitness granted by the Bombay High Court against the order of the High Court in S. C. A. No. 2149 of 1969 D/- 12-3-1969. By an order dated 12-7-1970 this Court directed the four appeals to be consolidated because the points involved were the same. The appeals have been filed by the Municipal Corporation for the City of Poona (herinafter called the Corporation) against whom a writ filed before the Bombay High Court was allowed and the orders demanding the octroi duty from the respondents were quashed.

2. The facts of the case in so far as they are pertinent to the decision of the points in issue lie within a very narrow compass. The entire case turns upon the interpretation of some of the provisions of the Bombay Provincial Municipal Corporation Act, 1949 (hereinafter called the Act) and certain notifications issued thereunder. It appears that u/s. 127 (1) of the Act the Corporation has got the power to impose property taxes and taxes on vehicles, boats and animals. By sub-sec. (2) it has the option to impose other kinds of taxes one of which is octori with which we are primarily concerned in these appeals. Sub-