- (1.) THIS is an application by Jiwanlal and 23 others under Article 226 of the constitution against the State of Rajasthan and the Municipal Board of Chhoti sadri and it is prayed that the Board be restrained from realising the Octroi Taxes in accordance with the Octroi Rules sanctioned on the 23rd of April 1955 by the government and put into force from the 1st of July 1955.
(2.) THE facts, on which the application is based, are briefly these. The impugned taxes were sanctioned by the Government by its order of the 23rd of April 1955 and were brought into force by the Board on the 1st of July 1955. The applicants attack the validity of these taxes and their grounds, namely: (1) The Board has framed no rules as required by Clause (h) of Section 44 of the Rajasthan Town Municipalities Act (No. XXIII of 1951) (hereinafter called the Act) in the manner provided by Section 60 of the act. (2) No previous sanction of the Government was taken for framing byelaws as required by Section 46 (1) (k) of the Act (3) No municipal limits of the town of Chhoti Sadri were ever fixed by the Government and, therefore, there was no valid municipality in existence in spite of the Rajasthan Municipal Boards Validating Act (No. 37 of 1956) (hereinafter called the Validating Act ). The applicants attack the validity of the Validating Act also.
(3.) BESIDES this, it was also generally said that no valid notices, as required by sections 60, 61 or 62 of the Act were published nor were the bye-laws framed by the Board published as required by law. The application has been opposed on behalf of the Board and the main reliance of the Board is on the Validating Act.;