( 1 ) THIS is an application under Article 226 of the Constitution of India for the issue of a writ of certiorari for quashing the resolutions and notifications of the opponents for the imposition of an octroi tax from 15th October 1959 on goods or animals brought within the limits of the Municipal Board, Rewa, for consumption or use therein and for the issue of a direction restraining the opponents from levying and collecting the octroi tax.

( 2 ) THE petitioner is a retail shopkeeper in Rewa town carrying on business in cloth and general merchandise. He brings cloth and other goods from various places for sale within the limits of the Rewa Municipal Board constituted under the Rewa state Municipalities Act, 1946. It was in 1954 that the Board first mooted the proposal for the imposition of octroi tax on goods and animals brought within the municipal limits in the exercise of its powers under Section 121 (1) (f) of the Act. For this purpose meetings of the Board were held on 13th and 24th May 1954, and the Board acting under Section 122 (1) framed certain proposals for the imposition of the tax. The proposals were published as required by Section 122 (3 ). After the p