B.P. DHARMADHIKARI, J.

1. The petitioner, a dealer of two wheelers manufactured by Bajaj Auto Limited at Pune, for the area, questions denial of transit pass to it for two wheelers which are sent directly to sub-dealers in adjacent districts like Bhandara, Yavatmal etc.

2. Shri Naik, learned counsel for the petitioner, at the threshold pointed out that after introduction of Local Body Tax (LBT), the controversy has remained only academic. He also points out that interim order has been passed by this Court on 18.06.2003 and hence no coercive steps have been taken against the petitioner.

3. By placing reliance upon the judgment of the Hon'ble Apex Court in the case of Tata Engineering & Locomotive Company Limited & Anr. vs. Municipal Corporation of the City of Thane & Ors., reported at 1993 Supp. (1) SCC 361 (paras 10 to 12), judgment of Division Bench of this Court in the case of Khandelwal Traders, Akola vs. The Akola Municipal Council, reported at AIR 1985 Bom. 218 and a judgment of learned Single Judge of this Court in the case of State Bank of India vs. Municipal Corporation of Greater Bombay, reported at 1997 (3) Mh. L.J. 18, he submits that when there is a sale within o