( 1 ) WHAT is the width and import of Be-law No. 9 (1) of the Bye-laws of Kalol Municipality seeking to grant exemption from the liability of octroi duty to new industries and separate expanded Units of the exiting as explained therein on the raw-materials semi-finished goods plants and machinery or any articles brought within the octroi limits of Kalol Municipality for a period of five years is the only and interesting question which arises in this petition. The question arises in the context of the following circumstances:

( 2 ) AHMEDABAD Manufacturing and Calico Printing Company Limited a public limited company having its registered office at Ahmedabad (hereinafter known as as the Company for the sake of brevity) purchased the then Bharat Vijay Mills No. 1 in May 1959 and started running it under the management of its subsidiary Company Kalol Mills Private Limited which was amalgamated with the holding Company by the order of this Court of October 13 1969 with retrospective effect from April 1 1969 The textile unit of the Company at Kalol is known as Kalol Mills and is situated within the limits of Kalol Municipality which was before the application of the Gujarat