KANSINGH, J.

( 1 ) I have before me a group of four writ petitions by which the several petitioners challenge the vires of Sections 104 and 107 of the Rajasthan Municipalities Act, 1959 (Act No. 38 of 1959, hereinafter called the Act), as also certain notifications issued by the State Government in exercise of its powers under Section 104 of the act imposing octroi in the concerning municipalities. As the writ petitions raise common questions, they can conveniently be disposed of together.

( 2 ) I may give the facts with, reference to writ petition No. 1503/64 Joharimal and others v. The State of Rajasthan and another. Writ Petition No. 1533 of 1964 jaishiv and others v. The State of Rajasthan and another is identical with joharimals writ petition. Both these writ petitions relate to Abu Road Municipality. Writ Petition No. 1832 of 1964 Shivcharan Lal and others v. The State of rajasthan and another is for Bari Municipality in district Bharatpur and the fourth writ petition Prabhu Dayal and others v. The State of Rajasthan and another concerns the Municipal Board Kota.

( 3 ) JOHARIMAL states that in the Municipality of Abu Road, the Municipal Board had imposed octroi dut