Sharma, J.—This is a petition by Gaurishankar under Art. 226 of the Constitution of India against the Municipal Board of Jhunjhunu (hereinafter called the Board) and the State of Rajasthan.

2. It has been stated in the petition that the petitioner is residing within the Municipal limits of the town of Jhunjhunu. He is a citizen of India and does his business in Jhunjhunu under the name and style of Messrs. Chhanguram Basantlal. He imports goods of general merchandise such as tea, biscuits, soap, oil and cigarettes etc. from outside and sells them in retail and mostly in wholesale to the merchants of Jhunjhunu and of neighbouring villages. The Board levied octroi duty on every import of goods within the municipal limits and has been collecting the said duty from 1st July, 1953. The petitioner along with several other citizens of the town took objections before the Board and the Collector of the district on several occasions against the said levy of octroi duty and its collection, but all of them were disregarded and the Board continued to levy and collect octroi duty.

3. The petitioner assails the levying of the octroi duty by the Board on the following grounds,—

(1) The action of the

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