Hon'ble Judges/Coram:
D.A. Desai and E.S. Venkataramiah

JUDGMENT

E.S. Venkataramiah, J.

1. This appeal by certificate arises out of Suit No. 416 of 1960 on the file of the Munsif, Utraula at Gonda instituted by the Tulsipur Sugar Company (hereinafter referred to as 'the plaintiff) against the Town Area Committee, Tulsipur (hereinafter referred to as 'the defendant') for a permanent injunction restraining the defendant from levying octroi on goods brought into the premises of the sugar factory belonging to the plaintiff pursuant to the Notification bearing No. 540/XXHI-102 (58-59) -7 dated December 15,1959 issued by the Commissioner of Faizabad Division in exercise of the powers conferred on him by Sub-section (2) of Section 39 of the U.P. Town Area Act, 1914 (U.P. No. II of 1914) (hereinafter referred to as 'the Act') read with the Notification bearing No. 1375(1)/XXIII-102(58-59)-24 dated April 14, 1960. The name of the defendant was altered into the Notified Area Committee of Tulsipur by virtue of an order made by the Munsif on August 18, 1962 since the defendant which was originally a Town Area Committee had been re-constituted as a Notified Area Committee with effect from March 15, 1962. The plaintiff is a company carrying on the business of manufacturing sugar in its factory which was established in the year 1936 in Shitlapur village which was situated in the suburb of Tulsipur Town. By the Notification bearing No. 1853-IX-86 T-51 dated December 22, 1955 issued by the Governor of Uttar Pradesh under Section 3 of the Act, the limits of the Tulsipur Town Area were extended so as to bring within its limits the village of Shitlapur. Thus the sugar factory of the plaintiff was brought within the jurisdiction of the Tulsipur Town Area Committee. In the year 1959, it was proposed to levy octroi on certain goods which were brought into the limits of the Tulsipur Town Area Committee for purposes of sale, use or consumption and for that purpose a draft notification was published on October 28, 1959 notifying the proposed rules which would govern the levy of octroi and inviting objections and representations thereto. The final Notification was published by the Commissioner on December 15, 1959 under Section 39 of the Act notifying the rules governing the levy of octroi in the Town Area of Tulsipur. In both these notifications, there was a reference to two Schedules-Schedule No. 1 and Schedule No. 2 but in fact neither of the two notifications contained the second schedule. The first schedule referred to the rates of octroi leviable on the goods specified therein and the second schedule referred to the limits of the Town Area. When the Commissioner noticed that the Notification dated December 15, 1959 by which the octroi rules were promulgated did not contain the second schedule, he published a notification dated April 14, 1960 in the U.P. Gazette dated April 23, 1960 setting out the octroi limits of the Town Area of Tulsipur by way of amendment to the Notification dated December 15, 1959 incorporating the second schedule containing the limits of the Town Area of Tulsipur in the latter notification. By the said notification dated April 14, 1960, item No. 29 in the first schedule of the Notification dated December 15, 1959 was also directed to be omitted. After the publication of the Notification dated December 15, 1959, the plaintiff was called upon to pay octroi on some of the materials, articles and stores brought into its sugar factory which was situated within the limits of the Tulsipur Town Area for being used in the manufacture and sale of sugar. Aggrieved by the said levy, the plaintiff instituted the above suit on November 18, I960 for permanent injunction as stated above questioning the validity of the Notification dated Augu........