JUDGMENT

K. RAMASWAMY, J.:— This appeal under Art. 136 is against the judgment in S.C.A. No. 655 of 1975 of the Gujarat High Court dated January 24, 1977 wherein the appellants questioned the power to levy octroi on brown coconut (watery coconut) and the High Court dismissed the writ petition holding that the brown coconut is not an exempted green fruit but would attract general item No. 55 of R. 14 of the Ahmedabad Municipal Corporation Octroi Rules (for short the Rules). The admitted facts are that the appellants import and sell the brown coconut, in the city of Ahmedabad as their trading activity. The respondent levied octroi on brown coconuts at the rate of Rs. 1 / - per 100 kilograms at the point of import into the octroi limits of the respondent corporation. By an amendment to the rules, with effect from April 16, 1975 the rate of levy was increased to Rs. 5/- per 100 kilograms. The appellants challenged its legality contending that the brown coconuts are green fruits within the meaning of item 10 of R. 4 of the rules and, therefore, they are exempted articles. It is, thereby, not exigible to octroi. The contention was negated and the writ petition was dismissed as against wh