JUDGMENT

B.P. JEEVAN REDDY, J.- Leave granted.

2. Section 90 of the Punjab Municipal Corporation Act, 1976 empowers the Corporation to levy inter alia octroi. Sections 113 to 116 provide for the levy and collection of octroi Section 113 says that the octroi shall be levied at the rates specified by the Government. Section 114 obligates every person bringing or receiving within the octroi limits of any city any article on which octroi is payable to allow the same to be inspected, examined and weighed by the officer of the Corporation and to communicate to the officer such information or other documents in his possession as may be called for by him. Section 115 provides that any person refusing to permit the officer to inspect, weigh or otherwise examine the goods being brought in shall be liable to be punished with fine which may extend to Rs 50. Section 116, which is relevant for our purposes, provides that any person bringing the goods or who abets the bringing in of goods into octroi limits without payment of duty shall be punishable with fine. The section reads as follows:

"116. Penalty for evasion of octroi.- If animals or articles passing the octroi limits of a corporation are l