Judgment

TULZAPURKAR, J.:- This litigation in which the Appellant has challenged the levy of Octroi Duty imposed by the Respondent-Municipality under its Octroi Rules and Bye-laws framed under the Bombay District Municipal Act, 1901 (as adopted by the Government of Saurashtra) and continued under the Gujarat Municipalities Act 1963 (as adapted and applied to the State of Saurashtra) has a chequered history.

2. Briefly stated the facts leading to the present. appeal are these. The Appellant is a Company registered under the Indian Companies Act carrying on business of manufacturing Soda Ash in its factory at Dharangadhra within the Municipal limits of the Respondent-Municipality. Originally the Respondent-Municipality being a District Municipality was governed by the provisions of the Bombay District Municipal Act, 1901, as adapted and applied to the State of Saurashtra, (for short the Bombay Act) but with effect from 1-1-1965 it is governed by the Gujarat Municipalities Act, 1963 (for short the Gujarat Act).

3. An Octroi Ordinance called the Saurashtra Terminal Tax and Octroi Ordinance No. 47 of 1949 was promulgated by the Rajpramukh and brought into force with effect from 31-8-1949.