Judgement

JUDGMENT:- C. A. Nos. 1232/33/77. These appeals are directed against the judgment and order of the Judicial Commissioner, Goa, dated February 10, 1975 quashing the levy of octroi on entry of liquor within the municipal limits of Daman.

2. The respondents are carrying on business, inter alia as importers and sellers of liquor. They filed writ petitions under Article 226 of the Constitution of India before the Judicial Commissioner challenging the validity of octroi imposed by the Municipal Council. The Judicial Commissioner allowed the writ petitions on the ground that the Daman Municipal Council had no authority to levy octroi under the Portugese Law called the Reforma Administrative Ultramarina (hereinafter referred to as the RAU) which was applicable at the relevant time. It was further held that the notification levying octroi issued by the Chief Secretary, Government of Goa, Daman and Diu was without authority of law as it was not approved by the Governor.

3. After hearing learned counsel for the parties, we are of the view that the learned Judicial Commissioner fell into error in quashing the levy of octroi imposed by the appellant-Municipal Council.

4. The Daman Munici