ORDER :- This Revision Application is directed against a reversing decree and judgment passed by the Joint Judge in Regular Civil Appeal No. 105 of 1978. The claim involved being in a sum below Rs. 3,000 the present Revision Application is filed.

2. The suit out of which this Revision Application has arisen was filed by Washim Municipal Council against one Chaganlal to recover octroi duty of Rupees 1,625 from the said Chaganlal for having imported a truck No. MHV 2576 within Washim Municipal area. The said truck was registered at the Ansing address in the name of Chaganlal. Ansing is a village about 20 miles away from Washim. It was so registered under the Motor Vehicles Act at the aforesaid village.

3. The defence of the defendant was that the vehicle was not registered within the Washim Municipal areas that it was not brought to Washim Municipal Area when it was first purchased; that he did not give Ansing address to evade tax and that octroi duty was not liable to be paid as the truck was not brought in Washim Municipal area for consumption, use or sale" by the defendant.

4. The learned trial Judge held that the truck was brought within the Municipal area of Washim and that the def

Click Here to Read the rest of this document