During the pendency of this appeal the appellant had offered to pay a further sum of Rs 25 lakhs to the Kanpur Nagar Mahapalika in discharge of the entire liability under this head adding that the appellant would approach the Central Government for reimbursement of that amount from the Fertilizer Pool FICC in view of the fact that the ultimate liability for payment of octroi was that of Indian Oil Corporation.
Having heard learned companynsel for the parties and taking into account the offer made earlier by the appellant as also the fact that octroi has number been abolished, we deem it fit that this litigation be brought to an end by making an order which companymends to us to be just in the facts and circumstances of the present case.
