Judgment

SABYASACHI MUKHARJI

(1) THIS appeal by special leave is directed against the judgment and order of the High court of Rajasthan at Jodhpur in D. B. Civil Special Appeals Nos. 9 and 31 of 1977 and which raised common questions of law and fact, and were disposed of together.

(2) WRIT Petition No. 17 of 1976 was filed by M/s Parekh Automobiles, respondent 1 in C.A. No. 1552 of 1981. The said appeal may be taken up and disposal of the same would lead to the disposal of other appeals. In the said writ petition, the petitioner prayed for a direction or an order restraining the respondents therein from realising any tax on diesel, etc. which are supplied to the respondent herein at Dangiawas by the Indian Oil Corporation, being respondent 2 herein. It was further prayed that the respondents therein be ordered to refund the octroi tax as mentioned in the Schedule to the said petition which, it was alleged, had been illegally realised from the petitioner. It was further prayed that respondent 1 be directed to provide transport passes to the Indian Oil Corporation under Rule 13 of the Rajasthan Municipal Octroi Rules, 1962 read with S. 133 of Rajasthan Mun