( 1 ) DATE of pronouncement:30/01/2002. With the consent of the LAs for the parties the matter is taken up for final hearing.

( 2 ) RULE. The present appellant in Civil Application No. 190 of 2002, has filed one Reg. Civil Suit No. 1741 of 2001 against the Rajkot Municipal Corporation and Ors. (hereinafter referred to as RMC) on the ground that the plaintiff is a company registered under the Companies Act, 1956 and the present plaintiff is a Director. The company is doing the business of glass sheets and mirrors at Rajkot. That the defendant No. 1, RMC, a corporate body, under the Bombay Municipal Provincial Act, 1949 (B. P. M. C Act ). The respondent No. 2 is a Commissioner and Respondent No. 3 is an octroi officer.

( 3 ) THE R. M. C. has right to collect the cess or octroi from a person, carrying the goods inside the city limit for the purpose of consuming or sale. Accordingly, the RMC is entitled to collect the octroi. The plaintiffs goods such as of glass sheets came from Ankleshwar to Rajkot by truck bearing registration No. GJ-12u-5395, under the bill No. 1511 dtd. 6. 10. 2001. However, along with the truck, the goods loading slip, receipt memo showing that