JUDGMENT

Dr. A. S. ANAND, J.:—The controversy in this appeal, by special leave, directed against the judgment of the Division Bench of the Punjab and Haryana High Court, dated 2nd of June, 1989 in Writ Petition No. 3361 of 1984: (reported in AIR 1990 Punj & Har 99) is rather limited.

2. The appellant (hereinafter IOC) set up a pipeline terminal and LPG bottling plant at Suchi Pind in District Jullundhar. In 1983, the limits of the respondent, Municipal Corporation Jullundhar, (hereinafter the Municipal Corporation) were extended and depot of the appellant came to be included within the municipal limits. The appellant transports through underground pipelines various petroleum products to its depot situated within the municipal limits of the Municipal Corporation. These petroleum products are meant:

(i) either for use or consumption by the IOC within the limits of the Municipal Corporation; or

(ii) for sale by IOC through its dealers or by itself for consumption within the octroi limits, by persons other than the IOC; or

(iii) for sale by the IOC through its dealers or by itself inside the octroi limits and the vendee, after completion of sale take those products outside the octroi limit