SHINGHAL, C.J.—These two special appeals are directed against the judgment of a learned Single Judge dated April 21, 1975 by which the writ petition filed by the respondent Municipal Board of Sheoganj, hereinafter referred to as "the Board", has been allowed, notification Ex. 19 of the State government dated February 22, 1975, its telegram Ex. 2 dated January 15, 1974 and its letter Ex. 5 dated January 6, 1975 have been quashed, and the State Government and its concerned officers have been restrained from interfering with the Bards right to levy octroi in accordance with law and in pursuance of notification Ex. 1 dated April 5, 1973. While appeal No 66 of 1975 has been filed by the interveners, appeal No. 130 of 1975 has been filed by the State Government, its department and Officer.

2. It is not in dispute that the State Government issued notification Ex. 1 dated April 5, 1973 under section 104 of the Rajasthan Municipalities Act, 1959, hereinafter referred to as "the act", which was published in the State Gazette of May 31, 1973. It was directed thereby that the Board shall, after the expiry of a period of seven days from its publication, levy octroi on goods and animals brought w

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