Judgment -Tendolkar, JJ.

1. This is a petition by the Burmah-Shell Oil Storage and Distributing Company of India Ltd., against the Manmad Municipality and the Administrator of the Municipality challenging an attempt of the Municipality to levy octroi duty on goods imported for sale within the area of the Municipality.

2. Only a few facts are material for the determination of this petition. The Manmad Municipality is governed by the provisions of the Bombay District Municipal Act, 1901, and derives its authority to levy taxes from Section 59 of that Act. Several heads of taxation, from amongst which the Municipality may choose one or many, are enumerated in this section, and the head with which we are concerned is (iv) "an octroi on animals or goods, or both, brought within the octroi limits for consumption, use or sale therein". This is how the item stands since 11th of May 1954 when, by Section 9 of Act 35 of 1954, the words "use or sale" were substituted for the words "or use". Therefore, prior to the amending Act of 1954, octroi could be levied on animals or goods, or both brought within the octroi limits for consumption or use only, and not on animals or goods brought into those

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