H.N.Seth Seth, J. - (1.) By these petitions under Article 226 of the Constitution the petitioners who carry on their trade find business within the limits of Alunicipal Board, Firozabad, hereinafter referred to as the Municipal Board, seek to prevent the Municipal Beard from realising with effect from 8th October, 1979. octroi in accordance with the rates published in the newspaper Yug Pariwar-tan" dated 27-9-1978.
(2.) According to the petitioners; Municipal Board stood Superseded as a .result of promulgation of U. P Ordinance entitled "U.P Mahpaiika, Notified Area and Town Area (Alpkalik Vyawastba) Adhyadesh, 1977 and all powers, functions and duties of the Municipal Board as also that of its President and various Committees vested in the District Magistrate. The Ordinance; was subsequently replaced by U.P. Act 13 of 1977 published in the Gazettee dated 1-10-1977. The Municipal Board had imposed octroi on entry of certain goods within its limit at the rated specified by it in the octroi schedule. On 27. 9.1978 a weekly newspaper" Yug Pdriwarlati" published a notice issued by the Executive Officer of the Municipal Board informing the general public that it was going to make the changes indicated therein in the existing octroi schedule. The notice specified the articles and the rates at which octroi was proposed to be charged in respect of entry of those articles it future also required the persons, who had any objection, to tile their objections within period of 15 days. Although the petitioners objected to the proposed changes in the octroi schedule, yet the Municipal Board without properly deciding their objections started collecting with effect from 8.10 1979 octroi at the enhanced rates that had been notified in" Youg Pariwartan" dated 27.9.1978. The petitioners contend that according to the U. P. Municipalities Act (hereinafter referred to the Act) right to impose octroi or to effect any change in the rates thereof vests in the Municipal Board. Action of the Executive Officer of the Board in changing the octroi schedule without following the procedure laid down in Sections 128 to 137 of the Act was completely without jurisdiction. Moreover, neither the Municipal Board nor the Executive Officer were, id the garb of changing the octroi schedule, competent to impose octroi on entry of such articles like coal on which no octroi had till then been imposed. The petitioners further contend that under the schedule of octroi notified in "Yug Pariwartan" dated 27.9.1978, octroi duty has inter alia, been imposed on articles like salt, drugs and matches which are, in view of a notification issued by the State Government under Rule 131, contained in Chapter X of Municipal Manual Volume II, exempt from imposition of such duty. They therefore, have approached this Court for relief under Article 226 of the Constitution.
(3.) These petitions have been contested on behalf of respondents Prabhari Adlikari, Nagarpalika, Firozabad and Sri B.N. Lal. Executive Officer of the Board, has filed a counter affidavit and has justified the right of the Municipal Board to tealise octroi duty with effect from 8-10-1979 at the rates which were published in the newspaper "Yug Pariwartan" dated 27-9-1978.;