Modi, J.—This is an application under Art. 226 of the Constitution in the matter of the levy and collection of the octroi tax by the Municipal Board Rajsamand, opposite party No. 2. The Rajasthan State has also been impleaded as opposite party No.1.

2. The petitioners are residents of two towns named Rajnagar and Kankroli (Tehsil Rajsamand) which together are said to constitute the Rajsamand Municipality. According to the petitioners, this municipality, has been functioning as such since 1952, having been apparently established under the Rajasthan Municipalities Act, (No. XXIII) of 1951 (hereinafter referred to as the Rajasthan Act). The case of the petitioners is that the Municipal Board Rajsamand has introduced the octroi tax (see the Octroi Schedule and the By-laws Ex. 3) with effect from the 1st October, 1955, and with a view to achieving this result, the Board passed certain by-laws and rules including the schedule of octroi to be levied on various articles entering into this municipality. The contentions of the petitioners briefly put are that the preliminary steps taken and the procedure adopted for the passing of the rules and the by-laws and the schedule of taxes are open t

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