- (1.) This judgment will dispose of Civil Writ Petition Nos. 6378 and 6379 of 1975. Both these writ petitions are being disposed of by a common judgment as the questions of law involved in both these cases are common. In both these writ petitions, notifications issued under Sections 69(b) and 72 of the Haryana Municipal Act, 1973, (hereinafter referred to as the Act) are sought to be impugned.
(2.) Brief facts concerning Civil Writ Petition No. 6378 of 1975 may be stated. The Birla Education Trust Pilani is a registered Charitable Trust with the object of spreading education and technical knowledge and for other allied purposes. The petitioners are the Trustees of the said Birla Education Trust. The said Trust runs an Institute for the purpose of training students in textile technology known as the "Technological Institute of Textiles" at Bhiwani in the State of Haryana (hereinafter referred to as the Institute). For the purposes of the said technological education, the Institute runs a Cotton Textile Spinning and Weaving Mill at Bhiwani (hereinafter referred to as the Mill). In connection with the running of the Mill, the Institute has to bring certain raw material from outside within the limits of Municipal Committee, Bhiwani. The said Institute is the tax-payer of the Municipal Committee.
(3.) In exercise of its powers under Section 69(b) of the Act, the State of Haryana issued a notification dated 28th August, 1975, copy of which is Annexure P-3 with the writ petition, directing that all Municipal Committees except the Municipal Committees of Rohtak and Sonepat in the State of Haryana shall levy a surcharge of 100 per cent on the rates of octroi in force in the said Municipalities on all items except item Nos. 1 and 31 to 35 of their octroi schedule. Consequently, the Administrator, Municipal Committee, Bhiwani vide resolution No. 182 dated 24th September, 1975, resolved for levying surcharge at the rates specified in the Government notification with effect from 15th October, 1975, in pursuance of its powers under Section 72(1) of the Act. Consequently, the State Government issued notification dated 22nd October, 1975, under sub-section (2) of Section 72 of the Act, imposing octroi with effect from 15th October, 1975. Copy of this notification is P-4 with the writ petition. Notifications, copies Annexures P-3 and P-4, are sought to be impugned in these writ petitions on various grounds.;