( 1 ) APPEAL admitted. Mr. Nanavati waives service of notice of admission. In the facts and circumstances of the case and with the consent of the parties, the matter is taken up for final hearing.

( 2 ) THIS appeal is raised against an order passed by the learned Single Judge of this court in Special Civil Application No. 1163/98 on 24th February, 1998.

( 3 ) THE Special Civil Application was preferred by the present appellant praying the following reliefs : (B) Allow this Special Civil Application by issuing a writ of mandamus or any other appropriate writ, order or direction to the respondent Corporation to strictly follow the provisions of Jamnagar Municipal Corporation Octroi rules in its true spirit with regard to the recovery of the amount of Octroi if at all leviable under the law from the petitioner. (E) Declare that the respondent Corporation has no authority at law to charge any penalty whatsoever on the amount assessed towards payment of Octroi for the period legally countable under the Rules and hold that issuance of any notice for the recovery of penalty to the extent of 10 times or otherwise is illegal, arbitrary to the provisions of the Rules and viola