1969 (5) TMI 48

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....od prior to the amendment of the same by notification dated the 31st August, 1966. It then read as follows: "Motor vehicles, including chassis of motor vehicles, motor tyres and tubes and spare parts of motor vehicles." The expression "accessories" was introduced "after motor tyres and tubes" but before "and spare parts of motor vehicles" with effect from 1st September, 1966, by the aforesaid notification. Since the assessment in question in this writ petition deals with the period prior to the said notification of the year 1966, we are not concerned, in this writ petition, with the question whether motor bodies would come within the expression "accessories" or not. We are, on the other hand, concerned only with the question whether motor b....

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....se, Cochin v. M/s. A.S. BavaA.I.R. 1968 S.C. 13., that the existence of a remedy by way of revision does not bar the jurisdiction of the High Court to entertain a petition under Article 226. In view of the aforesaid ruling, which appears to be the latest among those cited before me on this point, there is no need to notice the other decisions which were cited before me. It being admitted that only a revision, not an appeal, lay against the impugned order the above-said decision of the Supreme Court would directly apply to this case. The preliminary objection to the maintainability of the writ petition is, therefore, overruled. The meaning of "spare part" has been given in the Webster's Third New International Dictionary, Volume II (1967 ....