R. A. MEHTA, J. ( 1 ) THE petitioner-Visnagar Taluka Audyogik Sahakari Mandali Limited challenges the imposition of octroi at the enhanced rates with effect from 1. 11. 1992. Their objection is to the Residuary Entry No. 88 where the earlier rate of octroi was 0. 05 paise per 20 Kgs. of weight of the article. By the present enhancement it has been raised to Re. 1/- per value of Rs. 100/- of the article. The challenge is based on two grounds; namely (1) what was proposed and published inviting objections was the increase from 0. 05 paise per 20 Kgs to Re. 1/- per 20 Kgs. and there was no proposal to increase it at Re. 1/- ad valorem; (2) that the petitioner-association has not been given a personal hearing on its objections. Thus it is alleged that there is violation of the provisions of Section 182 of the Gujarat Municipalities Act. ( 2 ) THE respondent - Municipality has kept the record available and has been seen by the Court as well as by the other side. ( 3 ) THE petitioner relies on the certified copy of the amended draft schedule of octroi rates. It is produced at page 19 and the relevant Entry no. 88 is at page 21. There are two columns of rates of octroi; one is the rate of duty per 20 Kgs. and the other is rate of duty on price of Rs. 100/ -. In this copy the rate of Re. 1/- is shown in the column of Rate of duty per Kg. and not in the column of Rate of duty on price of Rs. 100/ -. However when the original is seen from the record of the Municipality this rate of Re. 1/- is shown in the last column which is regarding rate of duty on price of Rs. 100/ -. Not only that there are several associations of traders and merchants who have made representations objecting to the rate of duly at Re. 1/- ad valorem which clearly shows that the public had understood this to be the proposed rate of octroi and objected to the same. All these associations were called for personal hearing before the General Board of the Municipality. 1/- ad valorem which clearly shows that the public had understood this to be the proposed rate of octroi and objected to the same. All these associations were called for personal hearing before the General Board of the Municipality. There also all these associations had represented that the rate of 1% ad valorem would be unreasonable and excessive and in fact they had suggested that the rate be continued on the basis of weight. ( 4 ) THE petitioner- association does not seem to have made any representation. The petitioner has not produced any representation of its own. The representation which is produced at Annexure-C and which is said to be the representation of the petitioner is not the representation of the petitioner but it is the representation of some Councillors of the Municipality. All the associations which had made representations were given personal hearing before the Board. ( 5 ) THE Board had considered their objections to the effect that instead of proposed enhancement on the basis of the value the original basis of weight should be retained. However on considering the finances of the Municipality and the general policy of the Government to see that the octroi is levied on the value so that the octroi income increases with the increase in the price or value of the goods and that the municipal finance is augmented the objections were overruled. ( 6 ) IN fact the Government has been insisting since 1984 for switching over of the octroi rate from weight to value. In 1988 the Government had reminded the Municipality about switching over to ad valorem rate. It is in pursuance of that the change was proposed in the residuary Item No. 88 That change was notified to the public; the public had understood the change and raised their objections; they were personally heard on their objections; the objections were forwarded to the authority for sanction and after consideration of the same the Government has sanctioned the increase. In view of the above there is no merit in any of these contentions. Hence the petition is dismissed. Notice discharged. Petition Dismissed. .