B.P. Dharmadhikari, J.

1. Considering the nature of controversy and as requested by the parties, matters have been heard finally at the stage of admission by issuing Rule, and making it returnable forthwith.

2. Briefly stated, the petitioners before this Court are dealers within the meaning of said term as defined in Section 2[16A] of the Maharashtra Municipal Corporation Act, (Act No. LIX of 1949) (hereinafter referred to as “the Corporation Act” for short). The Local Body Tax (LBT) is being charged on goods imported by them within city limits of respondent no.2 Nagpur Municipal Corporation. The tax is assessed on goods imported by them for use, consumption or sale within the city limits. As they are dealers whose annual turnover exceeds Rs. 50 Crores, the tax is being recovered from them. Other dealers whose annual turnover is less than Rs.50 Crores, are exempted from paying any tax on such goods.

3. Petitioners state that they are required to pay the local body tax at 8.5% and hence, their cost of production goes up proportionately. Other dealers who are not required to pay that tax, can therefore, legitimately sell their goods at lesser price, thereby creating unhealthy