JUDGMENT

B.P. Jeevan Reddy, J.-This appeal is preferred by the Nagar Mahapalika, Meerut against the judgment of a learned Single Judge of the Allahabad High Court dismissing the writ petition filed by it. The matter arises under the Uttar Pradesh Municipalities Act, 1960 (the Act) and pertains to levy of actroi.

2. The respondent is a company which runs a bottling plant in Meerut. Inter alia, it bottles a drink known as "Double Seven" under a franchise agreement with M/s. Modern Bakeries Limited, New Delhi, a Government of India Undertaking. The bottles are sent out of the Meerut local area to various dealers for sale. According to the respondent, the sale is subject to the condition that after the drink is consumed, the bottle is to be returned to it. Accordingly, bottles were being returned to it from time to time. The appellant proposed to levy octroi on the entry of such bottles on the ground that the said bottles were being brought into the Meerut local area for the purpose of "use", i.e., for being filled with the drink "Double Seven". According to the appellant-corporation, the empty bottles being "articles made of glass" within the meaning of Entry 138 of the Notification dat