- (1.) This appeal by certificate of fitness granted by the High Court of judicature at Bombay (Nagpur Bench) is directed against the judgment of that Court dismissing the petition filed under Art. 226 of the Constitution by the Village Panchayat of Kanhan Pipri, appellant before us. The appellant had in this petition prayed for the issue of a writ quashing the resolution dated April 6, 1964, passed by the Standing Committee, Zila Parishad, Nagpur, and. for a writ of mandamus directing the Standing Committee not to interfere with the right of the appellant to impose and collect the octroi duty pursuant to its resolution dated February 25, 1963.
(2.) In order to appreciate the points raised before us it is necessary to give the relevant facts and statutory provisions. The Village Panchayat of Kanhan Pipri, hereinafter referred to as the Panchayat, was originally constituted under the C. P. and Berar Panchayat Act, 1946 (C. P. and Berar Act No. 1 of 1947). On June 1, 1959, the Bombay Village Panchayat Act, 1958 (Bombay Act III of 1959) - hereinafter referred to as the Act-came into effect in Vidharba region, and by virtue of this Act the appellant was deemed to be a Panchayat under the Act.
(3.) On July 14, 1961, the Panchayat passed resolution No. 2 with view to levy octroi duty. The resolution, after reciting the need for levying octroi duty and the relevant statutory provisions, concludes : " ...... it passes the resolution to levy minimum octroi tax on the goods coming within its local limits as per the Schedule No. 1 of the Rules.";