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Petition to restrain the levy and recovery of octroi at an increased rate, legality of the actions of the State and Municipal Corporation, enforcement of Octroi Rules, suspension of enforcement, legal validity of the actions of the State Government, availability of statutory remedy, invocation of justice, equity, and good conscience. Analysis: 1. Petition to Restrain Levy and Recovery of Octroi: The petitioners sought a writ to restrain the State and Municipal Corporation from levying and recovering octroi at an increased rate, claiming it to be illegal and contrary to law. The Division Bench ordered the authorities to take steps to recover the octroi amount for the relevant periods. 2. Enforcement of Octroi Rules: The Division Bench found that the State Government's actions in suspending the enforcement of the new Octroi Rules were illegal and not supported by law. The Court held that once the Rules were sanctioned and published, the State had no authority to prevent their enforcement. The Corporation was directed to collect octroi under the new Rules from the specified dates. 3. Suspension of Enforcement and Legal Validity: The State Government's actions in directing the Corporation not to enforce the new Rules were deemed illegal at both stages. The Court emphasized that no legal provision allowed the State to suspend the implementation of the Octroi Rules. The State's actions were found to be without legal authority and not in accordance with the law. 4. Statutory Remedy and Availability of Appeal: The Court noted that a statutory remedy was available to the petitioners through an appeal under Section 406 of the Act. It was suggested that if the petitioners believed the Corporation's actions were illegal, the appropriate course was to invoke the appellate jurisdiction provided by law. 5. Invocation of Justice, Equity, and Good Conscience: The Court held that the doctrine of justice, equity, and good conscience could not be applied in this case. It was emphasized that once the Court had deemed the State's actions illegal, there was no basis for invoking these principles. The petition was dismissed on these grounds. 6. Observations and Dismissal of the Petition: The Court dismissed the petition, stating that the petitioners had statutory remedies available and that the doctrine of justice and equity did not apply. The judgment referenced previous cases to support its decision and clarified that the observations made were specific to the dismissal of the petition at that stage. In conclusion, the judgment addressed the legality of the State and Municipal Corporation's actions regarding the enforcement of Octroi Rules, highlighted the availability of statutory remedies, and dismissed the petition based on the findings related to legal validity and the absence of grounds for invoking justice, equity, and good conscience.
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