JUDGMENT - (1) The Nagpur Corporation has imposed octroi tax under section 114 (1) (e) of the City of Nagpur Corporation Act, 1948. The Corporation filed a complaint which was received by the Judicial Magistrate, First Class, Nagpur, on 1-9-1959 against the applicant. Paragraph I of the complaint stated that the applicant took delivery of a new truck outside the octroi limits after the Kamptee Road that the truck was for immediate export to Kelzar and obtained a transit pass on the same day. After having the truck registered with the Regional Transport Authority the applicant took the truck to Exit Outpost No.8 on the Wardha Road, Surrendered the transit pass there and then went outside the octroi limits with the truck. The applicant is then alleged to have brought back the truck within the octroi limits. Before doing so, however he is alleged to have changed the temporary number plate and fixed on the truck the number place with the registration number issued by the Regional Transport Authority on the day. The Octroi Inspector questioned applicant when the truck was brought back within the octroi limits as to whether he had paid the octroi duty in respect of the truck but the appl

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