Honble MADAN, J. — All these connected writ petitions filed under Article 226 of the Constitution of India involve identical question of law as to whether the octroi duty is livable in respect of the goods imported from outside the State of Rajasthan and which are not Manufactured or produced in the State of Rajasthan and whether any tax or octroi can be imposed on such imported goods by the respondents? they are disposed of by this single order.

(2). The facts giving rise to the filing of these writ petitions briefly stated are that the petitioners have been importing Soda Ash, Nitrac Acid and various other goods as per Schedule A to the writ petition from outside Rajasthan, i.e., from other States, namely, Gujarat, Punjab etc. As per the statements furnished by the petitioners in Schedule A, the said goods are neither produced nor manufactured anywhere in the State of Rajasthan. The petitioners have to import these goods to Jodhpur from other States. The petitioners stated that Soda Ash, Nitric Acid and other goods are purchased and transported from Gujarat and Punjab etc. It has been contended on behalf of the petitioners that during all material times, they have been paying all taxes direct and indirect levies of excise and other fees and duties levied by the Central Government, State Government and other concerned Authorites. As stated above the present writ petitions concern the levy and collection of octroi duty on the movement of the goods by the respondents like Soda Ash, Nitric Acid and other goods as referred to above which are neither manufactured nor produced anywhere in the State of Rajasthan and hence the contention of the petitioners is that no octroi duty is leviable by the respondents on the movement of goods in the State of Rajasthan under the relevant provisions of Constitution of India.

(3). It has been further contended on behalf of the petitioners that in the year 1959 the Government of Rajasthan enacted a legislation, namely, Rajasthan Municipalities Act, 1959 (Act No. 38 of 1959) (hereinafter referred to as "The Act") which received the assent of the President of India on 7.9.1959 and was enacted with a view to consolidate and amend the law relating to Municipalities in the State of Rajasthan and came into force w.e.f. 17.10.1959 vide Government Notification No. D- 6617/F.4(34)SG/A/59 dated 15.10.1959. The said Notification was published in Extraordinary issue of Rajasthan Gazette Part IV(c) dated 15.10.1959. Municipal Council Jodhpur (respondent No.2) has been established and incorporated under S. 7 of the Act which provides for the establishment and incorporation of Municipal Boards in every Municipality. Respondent No.2 is a body incorporate having perpetual succession and common seal.

(4). It has been contended that respondent No.l i.e. the State of Rajasthan is responsible for the implementation of the laws including the Act and subject to the provisions of the Constitution, the legislature of State may make laws for the whole or any part of State, as per the provisions laid down under Art. 245 of the Constitution of India. It has been further contended by the petitioners that the State Government has been empowered to make rules or orders generally for the purpose of carrying into effect the provisions of the Act, and prescribe forms for any proceedings, for which it considers that a form should be provided etc. under Sec. 297 of the Act, hence for exercising the Powers under Sec. 297 read with Sec. 104 of the Act, the State Government has framed Rules inter alia for the Assessment and Collecrton of octroi in respect of the goods liable to octroi imported into Municipal limits of the State, namely, the Rajasthan Municipalities (Octroi) Rules, 1960 published in the Rajasthan Gazette Extraordinary Part IV(c) dated 20.11.62. (For short "the Rules".) Under Rule 6 of the Rules there is complete ban that no goods liable to payment of octroi duty shall be purchased within the Municipal limits of the State

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