GOPAL KRISHNAN NAIR, J.

( 1 ) THE petitioners are kirana merchants eatrying on trade in dry fruits, cashewnuts, almonds and almond seeds, kishmish, copra, pishta and several varieties of apices like, zeera, shaaeera, poppy seeds (kaskas) etc. . They have been importing these articles from outside the limits of the Hyderabad Municipal corporation by rail as well as by motor lorries. These articles were packed in gunny bags or mats or carried in baskets, and were not till recently subjected to payment of octroi duty. But some time towards the end of the year 1963, the octroi staff at the different check-posts of the Corporation stopped these goods and demanded payment of octroi duty in respect of them in spite of the protest of the petitioners that the articles were not dutiable. In some cases, the vehicles in which these articles were carried were prevented from entering the limits of the corporation, on the ground of non-payment of octroi duty.

( 2 ) THE case of the petitioners is that none of the goods mentined, above is liable to payment of octroi duty. Nobody thought fit to levy octroi duty on them till 19th, October 1963 when the Commissioner of the corporation (respondent) issu

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