The respondent No.
1 Municipal Council for refund of difference between the octroi levied and the octroi due under Entry 86 of the Rules.
It requested the companycerned Superintendent for determination under Rule 15 3 the companyrect amount of duty payable.
The appellant used to import raw material and companyponents into the octroi limits of the Municipal Council.
2004 Supp 5 SCR 137 The Judgment of the Court was delivered ARIJIT PASAYAT, J. The challenge in this appeal is to the judgment rendered by a Division Bench of the Bombay High Court dismissing the writ petition filed by the appellant.
It also prayed for a direction to respondent No.
The appellant took the stand that the three items i.e. plastic powder, plastic companyponents and glass refills were companyered under the Residuary Entry 86 of the Rules.
Challenge was to the levy of octroi by respondent No.
1 Talegaon Dabhade Municipal Council hereinafter referred to as Municipal Council which was established under the Maharashtra Municipal Council Nagar Panchayat and Industrial Townships Act, 1965 in short the Act .
1 Municipal Council proposed to levy octroi in terms of the Maharashtra Municipalities Octroi Rules, 1968 in short the Rules .
As the Municipal Council failed to refund the octroi, a writ petition was filed in the High Court under Article 226 of the Constitution of India, 1950 in short the Constitution by the appellant herein.
The stand of the appellant was that it had paid octroi on the three items under protest under Rule 15 1 of the Rules.
