( 1 ) THIS second appeal is from concurring decrees in the two Courts below, dismissing the suit of the appellants for an injunction against the levy by the municipal Committee, Piparia, of an octroi tax which, it is contended, was illegally imposed. The two Courts below held that the impost was valid and dismissed the suit. Hence this second appeal.

( 2 ) THERE existed in the Piparia Municipality a terminal tax from the year 1916. On 5-2-1949, the Committee resolved to impose octroi tax. On 17-3-1949, the committee adopted the rules regulating assessment, collection and refund of octroi tax and the draft rules were published in the Gazette on 28-4-1949 as required by Section 67 (2) of the C. P. and Berar Municipalities Act, 1922 (hereinafter called the Act ). The Committee adopted the final proposals on 27-7-1949 and forwarded them to the Provincial Government as required by Section 67 (4) of the Act. The rules for the assessment, collection and refund of octroi tax, as finally adopted by the committee, were sanctioned by the Provincial Government and published in the gazette on 4-11-1949 vide notification No. 4638-4865-M-XIII, dated 15-8-1949. On 12-10-1949, the Provincial Govern

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