JUDGMENT - S.M. DAUD, J.:---Appellants, the Pune Municipal Corporation and the Municipal Commissioner-hereinafter referred to as 'PMC'-take exception to a decree for damages passed against them in an action brought by the plaintiff/respondent.

2. The admitted and indisputable facts in the background of which the points arising for determination have to be considered, may be stated thus:

Plaintiff-respondent before us - is a transporter to whom belongs goods truck bearing registration No. MTD 2619. The PMC us entitled to levy various taxes and imposts under section 127 of the Bombay Provincial Municipal Corporations Act, 1949-hereinafter referred to as 'the Act'. Octroi is a cess leviable upon the entry of the goods into the limits of the city of Pune, which goods are meant for consumption, use or sale therein vide Clause 42 of section 2 of the Act. Plaintiff has a house at Gultekdi in Pune No. 9 and on 28-11-1978 the aforementioned truck was found parked in front of the said house. The truck was loaded with goods and some Police Officers came to the plaintiff and informed him of the receipt of information by them about the truck containing smuggled goods. A search of the truck as als

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