JUDGMENT

OZA, J. :— This is an appeal on leave under Article 136 of the Constitution. The appellant is a transporter and it is alleged that he brought goods into the limits of Delhi and were seized within the Union Territory as it was alleged that they were brought in without the payment of terminal tax. A penalty of ten times of the amount of the terminal tax was also demanded from the appellant and he was informed that if the terminal tax along with the penalty is not paid within four days the goods will be sold at his risk. By a writ petition the appellant challenged this demand before the High Court of Delhi and by the impugned Judgment the Delhi High Court dismissed the writ petition and hence the present appeal.

2. The High Court has considered the law of the Delhi Municipal Corporation Act, 1957 (hereinafter referred to as the Act) coupled with the provisions contained in the imposition of terminal tax and also examined the legislative competence of the Parliament to enact the law and ultimately came to the conclusion that the law was applicable in the territory. There was also some controversy raised before the High Court in respect of the facts as to whether the cylinders o