Judgment

RANGANATH MISRA, J.:- These are appeals by special leave. Two of them being Civil Appeals 2255 and 2256 of 1979 are by the Municipal Board of Abu Road. The rest of the appeals are by assessees living within the municipal area of Sujangarh. The common question involved in these appeals is as to whether the levy of octroi by different municipalities within the State of Rajasthan on varying basis - some on weight of the material and others on the ad valorem basis of the price thereof at varying rates is valid in law. The High Court decided against the Abu Road Municipality while a different Bench of that Court in the case of Sujangarh Municipality decided in its favour on the same question.

2. Entry 52 of List II of Schedule VII read with Art. 246(3) of the Constitution authorises the State Legislature to raise a tax on the entry of goods into a local area for consumption, use or sale. The Rajasthan Municipalities Act, 1959 (hereinafter referred to as the Act) in Chap. VII makes provisions for imposition of taxes. Section 104 deals with obligatory taxes while S. 105 authorises imposition of other taxes. As far as relevant, S. 104 provides :-

"(1) Every Board shall levy, at such