JUDGMENT K.C. Agrawal A.C.J. - This petition under Article 226 of the Constitution of India has been filed by M/s. Dhanaura Filling/Service Station, Mandi Dhanaura, District Moradabad, for a writ of mandamus, restraining the Nagar Palika, Moradabad, respondent No. 2, from charging any octroi on petrol, diesel, mobil oil or any other petroleum product, consumed at Mandi Dhanaura, from the petitioners, and commanding the State of U.P. respondent No. 1, to issue a notification under S. 157(3) of the U.P. Municipalities Act, 1916, exempting petroleum products from payment of octroi on the same lines as has been issued in respect of these products for the Nagar Palika, Jhansi. 2. The petitioner is a dealer in petrol, diesel, mobil oil and other petroleum products, having its shop cum filling station at Mandi Dhanaura, District Moradabad. The petroleum products are imported by Indian Oil Corporation to Moradabad, from where these products are brought to Mandi Dhanaura by the petitioner. The case of the petitioner is that the entire products collected by the petitioner from the Indian Oil Corporation Depot at Moradabad is consumed or sold at Mandi Dhanaura. It is not sold or consumed at Moradabad. The petitioner is, therefore, not liable to pay octroi on the petroleum products inasmuch as the requirements of S. 128 of the Act are not satisfied. 3. Section 128 of the Act, which provides for imposition of various types of taxes by the Municipal Board, in so far as it is relevant for our purpose, is quoted below :- "128. Taxes which may be imposed- (1) Subject to any general rules or special orders of the State Government in this behalf, the taxes, which a board may impose in the whole or any part of a Municipality are xxx (viii) an octroi on goods or animals brought within the municipality for consumption, use or sale therein" Under the aforesaid section, octroi can be levied on goods brought within the Municipal limits for consumption, use or sale therein. 4. The import of the words 'brought within' was considered by the Supreme Court in Burmah-Shell Oil Storage and Distributing Company of India Ltd. v. Belgaum Borough Municipality, Belgaum, AIR 1963 SC 906 . It was held in paragraph 21 that the true concept of octroi included the bringing in of goods in a local area so that the goods come to a repose there. It was held in paragraph 21 that the true concept of octroi included the bringing in of goods in a local area so that the goods come to a repose there. The word 'repose' used by the Supreme Court came to be considered by a Division Bench of our Court in Satna Cement Works v. Nagar Mahapalika, Allahabad, 1985 UPTC 269. The Bench observed that 'repose' according to the Dictionary meaning, denotes 'rest, quiet, stillness. Before octroi can be levied. Journey of the goods after being brought within the limits of the Nagar Palika should break within the said Hints and the goods should lie there in a state of rest for consumption, use or sale therein. In a case where the goods are exported outside the limits of the municipality where it has been brought, no octroi would be leviable inasmuch as in such a case the goods were neither sold. nor used, nor consumed within the limits of the municipality where it was brought. 5. In Burmah-Shell Oil Storage and Distributing Company of India Ltd. v. Belgaum Borough Municipality, Balgaum (supra), it was held by the Supreme Court that : "the company was liable to pay octroi tax on goods brought into local area (a) to be consumed by itself or sold by it to consumers direct and (b) for sale to dealers who in their turn sold the goods to consumers within the municipal area irrespective of whether such consumers bought them for use in the area or outside it. The company was, however, not liable to octroi in respect of goods which it brought into the local area and which were re-exported". In Satna Cement Works v. Nagar Mahapalika, Allahabad (supra), the Division Bench of our Court held : "there seems to be no doubt that the petitioner is not liable to pay octroi in regard to such cement which enters the limits of the Nagar Mahapalika. Allahabad through one octroi barrier and after passing over an area within the said limits goes out through another octroi barrier for its destination to village Dubrajpur admittedly lying beyond the limits of the Nagar Mahapalika because it is not the case even of the respondents that the journey of the said cement is broken and the cement comes to a repose within the limits of the Nagar Mahapalika.". In Shiv Shanker Lal Gupta v. Municipal Board, Ghhibramau, 1987 ALJ 231. interpreting the aforesaid decision, a Division Bench of this Court held that where potatoes were brought for keeping in fold storage situated within the Municipal limits and there was no evidence showing that potatoes were kept in the cold storage for re-exportation out of the municipal limits. octroi was payable. 6. In paragraph 9 of the counter-affidavit, it has been stated that the petroleum products brought within the Municipal limits of Moradabad are not re-exported, but sold to the dealers on payment of price, which includes transport charges. Thus the transaction of sale takes place at the depot at Moradabad. It is in pursuance of this sale that the petroleum products are sent to Mandi Dhanaura. Consequently, the levy of octroi is justified. In the rejoinder-affidavit, the petitioner has challenged the legality of octroi by asserting that it has to pay the same tax twice over once to the Municipal Board, Moradabad and again to the Municipal Board, Mandi Dhanaura. 7. After hearing learned counsel for the parties, we are of the opinion that levy of octroi on the petitioner by the Nagar Palika, Moradabad is not illegal. The provisions of S. 128 of the Act are clearly attracted to the instant case. 8. Reliance was placed by learned counsel for the petitioner on an un-reported Division Bench decision of this Court in M/s. Narain Das Brahma Nand v. State of U.P. and another, (Civil Miscellaneous Writ Petition No. 1483 of 1988, decided on 10.10.1988. This was also a case from Mandi Dhanaura against the Nagar Palika, Moradabad. We have gone through this judgment and do not find in it anything to support the petitioner's contention. The aforesaid judgment does not lay down the contingencies, on which octroi can be levied. It does not express any final or concluded opinion on the legality of the octroi imposed by the Nagar Palika. We have gone through this judgment and do not find in it anything to support the petitioner's contention. The aforesaid judgment does not lay down the contingencies, on which octroi can be levied. It does not express any final or concluded opinion on the legality of the octroi imposed by the Nagar Palika. It was directed that the concerned officers of the Nagar Palika, Moradabad, shall verify the documents and the goods being carried by the petitioner from the Depot of the Indian Oil Corporation within the Municipal limits of Moradabad to Mandi Dhanaura and if on verification they find that the goods are not used, consumed or sold within the municipal limits, Moradabad, they shall allow the goods to pass through the municipal limits of Moradabad without realising any octroi from the petitioner or from the Indian Oil Corporation Ltd. It was emphasised that as the review application filed against this judgment had been rejected by the Division Bench, the judgment is binding on us. We are unable to find anything in this judgment, which may be considered as ratio decidendi having decided the controversy about the legality or illegality of octroi, which is payable by a person on petroleum products which are sold to him by the depot at Moradabad and thereafter brought to Mandi Dhanaura. 9. Another decision, to which our attention was drawn, is Vijay Filling Station, Hasanpur v. Municipal Board, Moradabad (Civil Miscellaneous Writ Petition No. 748 of 1989, decided on 19.5.1989). In this case also, the point in controversy raised before us has not been decided. 10. The controversy raised in the present. case has been decided by the Supreme Court in Burmah Shell's case (supra). The decision in Burmah Shell's case was affirmed by the Supreme Court in M/s. Hiralal Thakorlal Dalai v. Broach Municipality, AIR 1976 SC 1446 . Recently, in the case of HMM Limited v. The Administrator, Bangalore City Corporation, JT 4 SC 147 : AIR 1990 SC 47 the Supreme Court has reiterated the view taken in Burmah Shell's case. In this decision, the Supreme Court has emphasised that no octroi would be leviable on goods which are brought into the local area for re-exportation. In the instant case, such is not the position. Petroleum products are sold to the petitioner at Moredabad and thereafter the same are brought by it to Mandi Dhanaura. In this decision, the Supreme Court has emphasised that no octroi would be leviable on goods which are brought into the local area for re-exportation. In the instant case, such is not the position. Petroleum products are sold to the petitioner at Moredabad and thereafter the same are brought by it to Mandi Dhanaura. This is not a case of re-exportation, but of sale. No reliance can be placed on the documents filed by the petitioner along with the rejoinder-affidavit in support of its assertion that the sale does not take place at Moradabad, as those documents having been filed at the stage of rejoinder-affidavit, the contesting respondents had no opportunity to meet them. 11. In the result, we find no merit in this writ petition and dismiss it with costs.