JUDGMENT

PATHAK, J.:— This appeal by special leave raises the question whether the rules for the levy of a rate on buildings and lands can be said to be published under S. 77 of the Bombay Municipal Boroughs Act, 1925 if the notice published in a newspaper reciting the sanction of the State Government to the rules mentions that the rules themselves are open to inspection in the Municipal office and that copies of the rules can also be purchased there.

2. The Rajkot Borough Municipality framed Draft rules for the levy of rates on buildings and lands in Rajkot. The Draft rules were published and objections were invited, and thereafter the State Government accorded its sanction to the rules. In the issue dated November 28, 1964 of "Jai Hind", a Gujarati newspaper published from Rajkot, a notice was published purporting to be under S. 77 of the Bombay Municipal Boroughs Act, 1925 as adopted and applied to the Saurashtra area of the State of Gujarat (hereinafter referred to as "The Act"), for the information of persons holding buildings and immovable property within the Municipal limits of Rajkot that the Municipality had resolved to enforce the "Rules of the Rajkot Borough Municipality