1. SAAD SAOOD JAN, J.-- These are two petitions for special leave to appeal from the judgment dated 29-6-1986 of a Division Bench of the Lahore High Court dismissing the intra court appeals of the petitioner corporation from the judgment and order dated 19-5-86 of a learned Single Judge, whereby enhancement of octroi duty on the goods brought in by the respondents within the limits of the petitioner-corporation was declared to be illegal and unenforceable. The learned Single Judge and the Division Bench found that before enhancing the duty the petitioner-corporation had not complied with the mandatory provisions, particularly rule 4(2), of the West Pakistan Municipal Committees (Imposition of Taxes) Rules, 1960. The learned counsel for the petitioner has not been able to show that this finding suffers from any infirmity. In the circumstances, the prayer for leave is refused.