A. PASAYAT, J.

( 1 ) PETITIONER purporting to be the General Secretary of Cuttack Chamber of Commerce, Malgodown, Cuttack has filed this writ application on behalf of its members challenging collection of octroi under S. 131 (1) (kk) of the Orissa Municipal Act, 1950 (in short 'the Act') in respect of imported edible oils.

( 2 ) WITH reference to a Notification No. 711/85 dated 30th September, 1985 issued by the Housing and Urban Development Department it is pleaded that collection of octroi on imported edible oils is unauthorised. A copy of the said Notification dated 30th September, 1985 is annexed as Annexure-1 to the writ application. Certain receipts have been filed to show that octroi has, in fact, been collected on the imported R. B. D. Palm oil. The Cuttack Municipal Corporation (in short "the Corporation") has taken the stand that the Housing and Urban Development Department by order dated 5th March, 1998 has accorded sanction to the imposition of octroi on various goods and serial No. 4 of the order deals with Dalda, Vanaspati Ghee and all types of oil and, therefore, collection of octroi is legal. The collection is to be made at the rate of 1%. It is further submitted