(1.) THIS petition has been filed to quash notice, Annexure P-2 issued by the Municipal Corporation, Ludhiana regarding seizure of Gestetner Copy Model 5327. According to the petitioner, the goods were being carried by its representative from Chandigarh to Ludhiana for the purpose of demonstration when the Maruti Van in which the goods had been loaded was stopped by the staff of octroi check post and the officers of respondent No. 2 Corporation seized the goods and demanded a sum of Rs. 4,70,000/- on the allegation of non-payment of octroi.
(2.) DURING the pendency of the writ petition, the goods belonging to the petitioner have been released pursuant to the order dated 20. 3. 1996 passed by this Court, on payment of octroi which could be levied on such goods.
(3.) TODAY , Shri Goyal has invited our attention to the decision of Supreme Court in Municipal Corporation, Ludhiana v. Commissioner Patiala Divisions, Patiala, (1995-2) 110 P. L. R. 249 (S. C.) in which the Supreme Court has held that the Municipal Corporation does not have any power to enforce any penalty on the per son who is charged with the allegation for bringing goods without payment of octroi.