( 1 ) THIS is a petition under Article 226 and 227 of the Constitution of India filed by Union of India and others in respect of some orders passed under the Delhi Municipal Corporation Act, 1957 (hereinafter referred as Act) relating to terminal tax. The respondent M/s. Mahabir Parshad and Sons had imported some sanitary goods in July 1971. On Aug. 10, 1971 the terminal tax officer noted that the statement of Sh. Kunj Behari Lal belonging to the first respondent firm, showed that there was a misdeclaration for the purposes of evading terminal tax and imposed the penalty at the rate of ten times the tax. An appeal was taken by M/s. Mahabir Parshad and Sons to Shri M. K. Chawla, Additional District Judge, Delhi under Section 169 read with Sections 178 to 183 of the Act. The appeal was rejected by the orders dated July 20, 1972. Therefore, a review application was filed which was decided by the learned Additional District Judge, Delhi on September 1, 1973. Therein it was noted that there was Rule 39 of Delhi Terminal Tax Rules which applied to the particular case i. e. wrong declaration. The Rule provided that on conviction a fine of Rs. 100. 00 could be imposed by the Mag