(1.) Perused petition.
(2.) Heard the learned counsel for the parties.
(3.) The petitioner, is challenging the bill for penal octroi duty issued under section 154(1) and (2) read with section 374 of the City of Nagpur Corporation Act, 1948 ("the Act" for short) by the Nagpur Municipal Corporation, the respondent No. 1 herein ("the Corporation" for short).