( 1 ) ). THE petitioner-Company, situated within the local limits of the opponent impugns the validity and legality of the claim, demand and notice dated 26th October, 1991 regarding levy of octroi duty of the bygone period on the ground that the same are violative of Arts. 14, 19 (l) (g) and other provisions of the Constitution of India, etc.

( 2 ) ). The facts leading the petitioner to prefer this petition under Art. 226 of the Constitution of India may in brief be stated. The petitioner-Company is a Company within the meaning of the Companies Act, 1956. It is engaged in the business of manufacturing of Soda Ash. Lime Stone and Salt are the basic raw materials used in manufacturing process of Soda Ash. The Company is the holder of lime stone quarry on lease in Survey Nos. 602 and 516 of village Adityana, Taluka-Ranavav, in Junagadh District. The office is situated in Plot No. 255, of Survey No. 602. The Company brings from Porbandar to its quarry office, machineries, spare-parts and other materials required for running the quarry by Porbandar-Adityana road. Formerly, Adityana was having village Panchayat and later on it came to be converted into Nagar Panchayat. T