JUDGMENT - Dr. D.Y. CHANDRACHUD, J.:---Rule, returnable forthwith. Respondent waives service. By consent, petition is taken for final hearing.

2.The Court of Small Causes at Pune felt that "this case seems to be uncommon arising out of common incidents". From the record, the facts before us are not within the realm of controversy. Therefore, the exercise involved in the present petition is to apply the law relating to octroi duty as settled by the Supreme Court to the facts as they have emerged. In this petition, the 1st petitioner, which is a Municipal Corporation established under the Bombay Provincial Municipal Corporations Act, 1949 ("the Act") challenges the decision of the learned Additional District Judge, Pune in a statutory Appeal arising out of the provisions of the Act. The learned Addl. District Judge by his impugned order dated 7-12-1999 confirmed the view which was taken, in the first instance, on 30-9-1996 by the Court of Small Causes at Pune to which the hearing of statutory appeals in tax matters under the Act had been entrusted.

3.Before the formation of the 1st petitioner into a Municipal Corporation under the Act, it was a Municipal Council functioning under the

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