MANISH AND COMPANY Vs. MUNICIPAL BOARD

JUDGEMENT

(1.) IN all these writ petitions, an identical question of law and fact is involved, therefore, they are disposed of by this common order.

(2.) THE principal question, which has bean agitated in these writ petitions is whether the entry No. 144 of the Notification dated 1.7.1969 (Annex. 1) issued by the Executive Officer, Municipal Board, Balotra covers the goods which are brought in to by the petitioner or entry No. 1 55 of the said octroi list.

(3.) FOR the convenient disposal of these writ petitions, the facts given in the case of Manish and Company v. Municipal Board, Balotra S.B. Civil Writ Petition No. 4518/1989, are taken into consideration.