Summarize the following court judgment. Appeal No. 527 of 1976. Appeal by Special Leave from the Judgment and Order dated the 26 3 1976 of the Allahabad High Court in Civil Misc. Writ No. 6277 of 1974. 866 L.N. Sinha	 Sol. General	 S.C. Agarwala and V.J. Francis for the Appellant. Yogeshwar Prasad and (Miss) Rani Arora for Respondent No. 1. O.P. Rana for Respondent No. 2. The Judgment of the Court was delivered by SHINGHAL	 J. This appeal by special leave is directed against the judgment of the Allahabad High Court dated March 26	 1976. It relates to the validity of the imposition of octroi with effect from July 15	 1950	 on certain goods brought within the Maunath Bhanjan Municipality	 hereinaf ter referred to as the Board. The challenge to the imposition was made by the Swa deshi Cotton Mills Company Ltd.	 hereinafter referred to	 as the Company. The Company started constructing a textile factory	 a part of which	 at any rate	 fell within the area of the Board. It applied for and obtained exemption from the levy of octroi on its building material on the ground that it was a new concern. It however started bringing more articles within its premises	 and the Octroi Superin tendent made a demand for a payment octroi on June 25	 1969. The Company tried to avoid the levy on the basis of the order of exemption	 but the Executive Officer of the Board repeated the demand on May 30	 1970 and June 16	 1970. The Board also wrote to the State Government for permission to realise octroi from the Company. The Government gave the permission to realise the tax. The Company thereupon challenged the levy of the octroi in the High Court by a writ petition. The High Court took the view that the initial imposition of the octroi was illegal	 allowed the writ petition	 and issued a mandamus directing the Board not to realise the tax. The Board feels aggrieved and has come up in appeal to this Court. It appears that the Company took four grounds for challenging the levy of octroi	 but the High Court examined only the following ground	 as it took the view that it was enough for the Company 's success in the petition	 and did not examine the other grounds	 "that the procedure prescribed for the imposition of taxes by municipal boards under sections 131 to 135 of the U.P. Municipalities Act	 1916	 was not fol lowed by the Municipal Board. " Counsel for the parties have accordingly confined their arguments to the finding of the High Court in favour of the Company on this ground. As the ground on which the Company has succeeded is quite general and vague	 we asked counsel for the parties to refer to. the precise plea in that respect	 in the writ petition. They could however only invite our attention to3 ground No. 6 of the writ petition where the Company has merely stated that the imposition of octroi was void and illegal "because mandatory provisions for imposition of octroi tax as provid ed in the U.P. Municipalities Act has not been followed. " It is therefore obvious	 and has not been disputed before us	 that the 867 Company took a very vague ground to challenge the validity of the imposition of octroi	 and left it to the High Court to embark on a roving and fishing inquiry	 on the off chance of finding some violation of the so called "mandatory provi sions for the imposition of octroi. " It has not been disput ed before us that the High Court undertook such an inquiry and struck down the imposition on the following ground	 (1) The draft rules for the levy of the tax were not published	 and only the rates of octroi were published	 so that there was violation of the provisions of section 23 of the General Clauses Act and sections 134(1) and 300 of the Act. (2) The order of the District Magistrate	 which was equivalent to the special resolution of the Board under sub section (2) of section 134 was invalid as it was passed on June 20	 1950	 while the rules were finalised and pub lished on July 15	 1950. (3) There was no "foundation or basis" of the notification under section 135(2) and no such notification was published. Counsel for the Company however strenuously argued that there was no compliance with the provisions of sections 131 to 133 also	 and made a reference to the decisions in Munic ipal Board	 Hapur vs Raghuvendra Kripal and others(1) and Raza Buland Sugar Co. Ltd. vs Municipal Board	 Ratnpur(2)	 for the purpose of showing that parts of sections 131 to 134 were mandatory	 and had to be followed. We find that the High Court has.categorically stated that the Company did not assert that sub sections (2) and (3) of section 131 had not been complied with	 and that there was "no dispute regarding compliance with the provisions of section 131. " The High Court has also stated that the COmpany "has not asserted. that any of the provisions of section 132 has not been followed. " It has further stated that there was "no complaint of non compliance with the provisions of section 133 also. " There was thus no challenge to the validity of the imposition of octroi on the	 ground that there was no compliance with the provisions of sections 131	 132 and 133 and we are not called upon to examine the argument that there was non compliance with the provisions of those sec tions. There was also no dispute in the High Court that "the Municipal Board was competent to impose octroi tax. " We shall accordingly examine the three grounds	 on which the High Court has held the imposition of octroi as invalid	 in this background. Ground No. 1. The High Court has held that there was no previous publication of the draft rules for the levy of octroi and that only the rates of octroi were published. So that there was breach of the provisions of sections 134(1)and 300 of the United (1) ; (2) ; 868 Provinces Municipalities Act	 1916	 hereinafter referred to as the Act	 and section 23 of the General Clauses Act. It will be recalled that the High Court has found that the Company had not challenged the imposition of octroi on the ground that there was non compliance with the provisions of sections 131 to 133. It cannot therefore be disputed that the draft rules were published as required by sub section(3) of section 131. Moreover we find from the affidavit which has been filed on behalf of the Board that its Officer incharge wrote to the prescribed Authority on January 9	 1950	 that the draft rules had been published in the "San sar" on November 1	 1949	 and may be sanctioned. A copy of that letter has been placed on the record. It may also be mentioned that the Officer Incharge wrote to the Commission er intimating that only two objections had been received which were for reduction of the tax	 and that after consid ering them the rate of the tax had been reduced from Rs.1/8/ to Re. 1/ per maund	 and the necessary amendment had been made in the rate chart. An objection was also received from the Shoe Makers ' Association	 and the Commis sioner directed that if the Board wanted to make any modification	 it may again publish the modified proposals. This was done on February 14	 1950	 but as only the rates had been reduced	 and the rules had not been modified	 it was not necessary to republish the draft rules. The Pre scribed Authority accordingly sanctioned the same on April 1	 1950	 under section 133. The rules were forwarded to the Prescribed Authority on April 26	 1950	 and were published in the State Gazette dated July 7	 1950. It was stated in the notification that the rules were published under section 300 of the Act	 which required their previ ous publication	 but there can be no doubt that it was a notification under sub section (2) of section 135 as it was issued after receipt of the Board 's special resolution in pursuance of the sanction of the Prescribed Authority	 and it was directed that the rules shall take effect from July 15	 1950. It is therefore futile to contend that the rules were not made in accordance with the provisions of sections 134(1) and 300 of the Act and section 23 of the General Clauses Act which requires certain conditions to be ob served in regard to the making of rules after previous publication. Ground No. 2. It is not in dispute that the special resolution for the imposition of the tax was sent by the Officer Incharge of the Municipal Board on June 20	 1950	 stating that July 15	 1950. had been fixed for the levy of the tax. It is true that the rules were published under the notification dated July 7	 1950	 but that would not neces sarily lead to the conclusion that the resolution dated June 20	 1950	 was rendered nugatory	 or that it was necessary for the Board to pass another resolution. The notification shows that the authority concerned not only published the resolution by its notification dated July 7	 1950	 but also stated that they shall take effect from July 15	 1950	 which was the date fixed by the resolution dated June 20	 1950	 for the imposition of the tax. There was therefore no justification for taking the view that the resolution dated June 20	 1950 could not authorise the= imposition of the tax from July 15	 1950	 merely because it was passed before the publication of the rules. At any rate any techni cal defect in the date of the resolution could not have 869 the effect of making the imposition void in the facts and circumstances of this case. Ground No. 3. As has been shown	 the notification dated July 7	 1950	 which was published under section 300 of the Act	 was	 in fact and substance	 issued under the authori ty of sub section (2) of section 133	 and it would not matter if it did not make a specific reference to that sub section and made a reference to section 300 instead. The High Court therefore erred in thinking that there was no notification under sub section (2) of section 135 at all. It is the nature of the notification which is decisive of the section under which it has been issued	 and we have no doubt that the impugned notification was really issued under sub section (2) of section 135. We have thus no doubt that the notification had really been issued in compliance with the requirement of sub sec tion (2) of section 135 of the Act. That would attract the application of sub section (3) of that section which provides as follows	 "135(3) A notification of the imposition of a tax under subsection (2) shall be conclusive proof that the tax has been imposed in accord ance with the provisions of this Act. " So when a probative effect had been given by law making the notification of the imposition of the tax as "conclusive proof" that the tax had been imposed "in accordance with the provisions of the Act"	 no evidence could be allowed to combat that fact	 and we have no hesitation in holding that the imposition was according to the law. It is not disputed that Maunath Bhanjan is an industrial town	 and its Board was collecting octroi since July 15	 1950. The Company started the construction of its factory in 1968 69	 and	 as has been stated	 it applied for and obtained exemption from the levy of octroi on its building material on the ground that it was a new concern. The Board granted the exemption on July 21	 1967	 for a period of 10 years	 and that fact was acknowledged in the Company 's letter dated August 18	 1967. The Company prayed for the continuance of the exemption even after that time limit. The State Government however granted the exemption for five years. The Company started "importing" certain other articles	 and the State Government ultimately gave permis sion to the Board on April 2	 1973 to realise octroi from the Company with effect from May	 1974. The Company once again applied for further exemption on August 14	 1973	 but without success. It is thus clear that	 far from having any doubts about the validity of the imposition and levy of octroi	 the. Company accepted the validity thereof and prayed for exemption. It availed of that exemption	 for some years	 and applied for its extension until as late as August 14	 1973. It was only when further exemption was refused	 that the Company thought of filing the writ peti tion. As has been shown	 the Company did not	 even then venture to point out any reason why the imposition could be said to be invalid	 and merely stated that the 870 "procedure" prescribed under sections 131 135 had not been followed. That was far too vague a plea to justify investi gation and interference in the exercise of the extraordinary jurisdiction of the High Court under article 226 of the Constitution. The appeal is allowed	 the impugned judgment of the High Court dated March 26	 1976	 is set aside	 and the writ petition is dismissed with costs. M.R. Appeal allowed.

In 1968 69 the respondent was constructing a textile factory within the area of the appellant Board	 and obtained exemption from the levy of octroi on its incoming building material on the ground that it was a new concern. It then started bringing more articles within its premises with the result that octroi was demanded from it. The Board got permission from the State Government for realising the same. In a writ petition by the respondent to challenge the levy	 the High Court struck down the imposition of octroi on three grounds: I. The provisions of Ss. 134(1) and 300 of the Act and section 23 of the General Clauses Act were violated owing to publication only of the tax rates and not the draft rules for the levy of octroi. The resolution of the Board u/s 134(2) could not authorise the imposition of tax as it was passed before the publication of the rules. No notification was published as required u/s 135 (2). Allowing the appeal by special leave	 the Court HELD: 1. The draft rules were once published as required by sub section (3) of section 131	 and as only the rates had been reduced and the rules had not been modified	 it was not necessary to re publish them. [868 A F] Municipal Board	 Hapur vs Raghuvendra Kripal & Ors. ; and Raza Butand Sugar Co. Ltd. vs Municipal Board	 Ramput	 ; 	 referred to. The Resolution dated June 20	 1950	 could authorise the imposition of the tax from July 15	 1950	 although it was passed before the publication of the rules. The resolu tion was not rendered nugatory and it was not necessary for the Board to pass another one. [868 G H] 3. It is the nature of the notification which is deci sive of the section under which it has been issued and it would not matter if it did not make a specific reference to sub section (2) of section 135 and made a reference to Section 300 instead. [869 B]