JUDGMENT

Mootham, C.J. - This is an appeal from a judgment of Mr. Justice Chowdhry, dated the 1st March, 1955, dismissing a petition under Article 226 of the Constitution.

2. The Appellant is a paper merchant who carries on business in Jhansi. In the year 1948 the Municipal Board of Jhansi decided to impose an octroi on stationery brought into the municipality for used therein and also to alter the rate at which octroi was then livied on certain other goods brought within municipal limits, and on the 22nd December, 1948, the Board passed a special resolution embodying its preposals. These proposals were in due course sanctioned by the Commissioner of the Division who was the prescribed authority under the U. P. Municipalities Act, 1916. The proposals so sanctioned were published on the 24th September, 1949, in the form of a Notification which itself was dated the 12th September, 1949. This Notification referred to four classes of goods, namely Articles for food or drink, Articles for fuel, lighting and washing, Drugs and spices, and Piece goods etc. In the case of the first three classes the Notification was of an alteration in the rate at which octroi was levied on the articles enum