- (1.) This bunch of writ petitions is against the issuance of the citation for recovery of arrears of octroi and are being decided together. For facility, the facts of Writ Petition No.1264 of 2008 are being taken into consideration.
(2.) The petitioner is a Government of India undertaking and is controlled by the Ministry of Petroleum and Natural Gas and is engaged in the business of manufacture, sale and supply of Petroleum Products including Motor Spirit High Speed Diesel Oil and Kerosene.
(3.) The facts leading to the filing of the writ petition is, that the Municipal Board, Bareilly issued a notification dated 7.5.1963, under Section 135(2) read with Section 136 of the U.P. Municipalities Act, 1916 (hereinafter referred to as the Act of 1916), imposing Octroi on goods and animals being brought within the octroi limit of Bareilly Municipality.;