ORDER :

S.P. Bharucha, J. - These writ petitions under Article 32 of the Constitution of India challenge the constitutionality of Section 5(4) of the Punjab Municipal Act, 1911, as amended by the Punjab Municipal (Haryana Amendment and Validation) Act (Haryana Act No. 41 of 1971), in so far as it has the effect of imposing octroi upon that area of the local limits of the municipality of Sonepat in which the petitioners' factories are situated.

2. The relevant facts of the first writ petition may be noted. On 3rd November 1942 a notification was issued under Section 62(10) of the Punjab Municipal Act (hereinafter called "the said Act") which stated that the Municipal Committee of Sonepat had imposed a tax called 'Octroi' on the articles mentioned in the Schedule to the notification when imported into the octroi limits of Sonepat municipality. On 11th February 1948 it was notified that the limits of Sonepat municipality for the purpose of collection of octroi would be the boundaries of the municipality as fixed from time to time. On 15th September, 1966 a notification was issued in pursuance of the provisions of Section 5(1) of the said Act whereby the intention of including the areas