JUDGMENT

R. B. MISRA, J.:—The present appeal by special leave is directed against the judgment of the High Court of Orissa dated 5th January 1977 (reported in 1977 Tax LR 2177) dismissing a petition under Arts. 226 and 227 of the Constitution for quashing imposition of octroi under S. 131 (1) (kk), of the Orissa Municipal Act. 1950 (hereinafter referred to as the Act) and for a declaration that the notifications dated 31st July 1973 and 12th August. 1975 issued by the State Government in exercise of powers vested under S. 4 of the Act are illegal and unenforceable and for a further declaration that the Octroi Bye-laws of the Jharsuguda Municipal Council are also void and inoperative.

2. Jharsuguda Municipality. respondent No. 1. is a municipality incorporated under the Act. In. March 1962 the State Government accorded sanction for the imposition of octroi in terms of S. 131 (1) of the Act. A set of octroi bye-laws was framed by the Municipal Council in terms of S. 388 of the Act and the same were. also approved by the State Government in exercise of powers under S. 390 of the Act on 19th March. 1968. Octroi was levied for the first time after 31st March 1962 when the State Governmen