1. The Town Panchayat Committee of Kittur, in the district of Belgaum passed a resolution on November 6, 1960, deciding to levy octroi on petroleum and diesel products brought into the limits of the panchayat. Objections were invited to the proposed levy and, on November 19, 1960, some of the inhabitants of the panchayat area produced their objections against the proposed levy. It is stated that the panchayat thereupon decided to levy octroi from November 1, 1961, as originally proposed by it.

2. Respondent 1 in this writ petition, who owns a petroleum pump in Kittur as the agent of the Burmah Shell, made a representation to the concerned Assistant Commissioner against the levy of octroi on petroleum and diesel products brought for his pump into the area of the panchayat. The Assistant Commissioner did not uphold that contention and so, the petitioner appealed to the Divisional Commissioner who declared the levy to be illegal, since, in his opinion, the necessary bye - laws had not been made or published by the panchayat.

3. The Town Panchayat Committee, which feels aggrieved by this order made by the Divisional Commissioner, asks us to quash it.

4. Mr. Moogi contends that the requ