The preamble to the new octroi Rules reads: "Whereas it is found necessary to rescind Rules 26, 28 29, 33, 62 and Rules 35 and 49 (in so far as they relate to octroi) contained in Chapter VIII of the Schedule of the Bombay Provincial Municipal Corporations Act, 1949, and all other existing rules and bye laws relating to octroi enacted under the Bombay District Municipal Act, 1901, 737 and the Bombay Municipal Boroughs Act, 1925, and A whereas it is found necessary to make new rules relating to octroi under sub section (I) of section 149 of the Bombay Provincial Municipal Corporations Act, 1949, the Municipal Corporation of the City of Poona under its Resolution No. 78, dated 7.8 1962 in pursuance of the power vesting in it under clause (7) and clause (17) of section 457 read with section 454 of the said Act is pleased to rescind the rules and bye laws aforementioned and to make the new rules as follows.