Amerendra Nath Verma, J.

1. A decision of this Court in the case of Satna Cement Works v. The Nagar Mahapalika, Allahabad and another reported in 1985 AWC 165 and a few decisions of the Supreme Court conclude the controversy raised in this case. The short question is whether octroi imposed by the Nagar Mahapalika is leviable on the stocks of steel bars and iron slab and cutting, etc. which, according to the petitioners, enter the limits of the Nagar Mahapalika, Allahabad, only in transit enroute the various points of destination situate outside the limits of the Nagar Mahapalika. At identical controversy arising in respect of the trade of cement came up for consideration before this Court in the above case. That pronouncement, in our opinion, furnishes a complete answer to the question arising in this case.

2. We may straightaway extract Section 172 of the U. P. Nagar Mahapalika Adhiniyam, 1959 (the "Act" for the short hereafter), upon a true and proper construction of which the fate of this case hinges. It provides :

"172. Taxes to be imposed under this Act- (2) In addition to the taxes specified in sub-section (1) the Mahapalika may for the purposes of this Act and the