JUDGMENT

OZA, J. :— This appeal on certificate by the High Court of Gujarat is filed against the judgment of the Gujarat High Court dt. 28th April, 1971 holding Standing Order No. 3 framed under S. 466(1)(A)(f) read with S. 147 of the Bombay Provincial Corporations Act, 1949 (Act for short) as illegal and without the authority of law.

2. This Act applies to the city of Baroda and the present appellant the Municipal Corporation, Baroda is governed by this Act. It is not in dispute that octroi on the import of goods is chargeable under the scheme of the Act. Before this Standing Order which is the subject-matter of challenge before the High Court and before us was framed, a transporter who brought the goods within the limits of the Municipal Corporation in view of S. 147 of this Act was to pay the octroi duty chargeable on the goods on the assumption that the goods have been imported for sale, consumption or use in the limits of the city of Baroda. Under the scheme as it was in force if the goods were not consumed or sold within the limits of the Municipal Corporation and are taken out on the other end, and if the octroi post authority was satisfied that the goods which had entered ar