Bishambhar Dayal, C.J.

This is a petition under Article 226 of the Constitution by a number of merchants doing business within the limits of Municipal Council, Murwara (Katni), challenging the validity of imposition of octroi duty on certain articles by that municipality. Many questions have been raised and we will deal with those questions giving the relevant facts in respect thereof separately.

Murwara municipality was first established under the C.P. and Berar Municipalities Act (hereinafter referred to as the old Act), and the last elections to that municipality took place in 1958. With effect from 1st February 1962 the M. P. Municipalities Act came into force (hereinafter referred to as the new Act). Section 2 (2) of the new Act continued all the municipalities which had been constituted and elected under the old Act. Fresh elections were held under the new Act in 1964, but they were set aside by the High Court and the body elected under the old Act continued to hold office. In view of the fact that in a large number of towns old bodies elected long back were holding office, the State Government issued an ordinance whereby a new Section 36-A was added to the M. P. Municipal