J.M. Tandon, J. - (1.) THIS order will dispose of Civil Writ No. 1401 of 1975 (The Hindustan Wires Products Ltd. Patiala v. The State of Punjab and others) and Civil Writ No. 3347 of 1975. Achhru Ram Suresh Kumar and Anr. v. The State of Punjab and Ors.
(2.) THE Petitioner -Company in Civil Writ No. 1401 of 1975 owns a factory in the revenue estate Taffazalpur, Patiala. It was situated outside the municipal limits of Municipal Committee, Patiala. The State Government, - -wide Notification No. 19279 -ICI -74/4866 published in the official gazette on September 20, 1974 (P. 3) under Section 5(1) of the Punjab Municipal Act (hereinafter the Act), declared its intention to include certain area detailed therein including Taffazalpur within the Municipal Committee, Patiala. The State Government thereafter issued another Notification No. 24473 -ICI -74/14, published in the official gazette on February 14, 1975, (P. 2), under Section 5(3) of the Act and included the proposed area within the limits of Municipal Committee, Patiala. The factory of the Petitioner Company thus came within the limits of Municipal Committee, Patiala, with effect from February 14, 1975, rendering the incoming goods to their factory liable to octroi charges. In March, 1975, the Petitioner filed the present writ challenging the notification of the Government dated February 14, 1975 (P. 2) on various grounds being illegal, ultra vires, null and void. It was prayed that the notification be quashed and the Municipal Committee, Patiala, be restrained from recovering octroi for the goods brought to its factory and further to refund the octroi already charged illegally.
(3.) THE Petitioner in Civil Writ No. 3347 of 1975 has challenged the same notification, which also covers Tripuri and has prayed that the levy of house -tax made by the Municipal Committee, Patiala, for its property situate therein, be quashed.;