JUDGMENT

Dalal, J. - I do not agree with the opinion of the learned Sessions Judge The applicant has been convicted of bringing out of the limits of the Jhansi Municipal Board certain parts of a motor car, without paying octroi duty. The learned Judge held that these parts were chargeable with duty, because under Sub-section 16, Section 132, Municipal Account. Code, motor cars complete are exempted from payment of octroi but not parts and accessories of motor cars. This means that the Municipality is prepared to admit a camel but will strain at a gnat. On behalf of the accused it is argued that he can obtain exemption under Sub-section 14, which exempts from octroi duty machinery and its component parts. Machinery is defined as a machine or a set of machines to be worked by electric, steam, water, fire or other power not being manual or animal labour. The machine of a motor car will certainly be included under this head together with its component parts. The argument of the learned Judge, however, was and it has been put before this Court in greater detail by the learned Assistant Government Advocate that as motor car has been specifically mentioned, we must not look at the other he