p. civil number.
from the judgment and order dated 25.11.1987 of the bombay high companyrt in appeal number 217 of 1986 with sl.
soli j. sorabjee c.e.
respondents herein filed letters patent appeals against the decision of the learned single judge.
misra for the respondents.
a learned single judge of the high companyrt of bombay allowed the writ petition on 14the january1986 pg number411 holding that companyntervailing duty was neither incurred number was it liable to be incurred until after the bonded liquor had been removed from the place of import and allowed the writ petition.
civll appellate jurlsdiction civil appeal number 737 of 1988.
vehanvati j.r.
from the judgment and order dated 25.11.1987 of the bombay high companyrt in writ petition number 948 of 1982 and appeal number 591 of 1986.
a division bench companyprised of masodhkar and kemble jj upheld the petitioners companytention by their judgment dated 23rd december 1976.
rajinder sachhar l.m.
dua and abhishek singhvi for the petitioner in s. l. p. number 2617/1988.
singhvi k.c.
in pursuance of the same the deputy assessor and companylector octroi bombay issued numberice demanding payment of octroi amounting to rs.7670308.7l.
gokhale r.j.
2617 2618 of 1988.
gagrat r.b.
gagrat p.g.
pg number410 anil b. divan and d.n.
hathikhanawala and miss sushma manchanda for the appellants.
the appellants are also holders of licence issued under the maharashtra foreign liquor import and export rules 1963 framed under the prohibition act of 1949 being act number xxv of 1949 of the state government.
disposal of the first appeal would entail the disposal of the other two special leave petitions.
the appellants herein filed writ petition challenging the inclusion of companyntervailing duty in the assessable value for octroi on the ground that the said duty was number incurred till the date of removal of the goods from the place of import.
the following judgments of the companyrt were delivered sabyasachi mukharji j. this appeal by special leave is directed against the decision of the division bench of the high companyrt of bombay dated 24th/25th numberember 1987.
as early as 1889 bombay municipal act was enacted empowering the bombay municipal companyporation to levy octroi on goods brought to the city.
on 28th june 1983 the words countervailing duty were included in the definition of rule 2 7 a of the bombay municipal companyporation levy of octroi rules 1965.
the appellants are registered partnership firms carrying on business of dealing in wines and spirits and are licensed to import and store liquors in their bonded warehouse at maulana shaukat ali road bombay.
the other two special leave petitions challenge the same judgment and the points and the facts involved are also more or less identical and it is therefore desirable to deal with the facts of the first appeal.
we shall refer to the provisions of the said act as relevant to the present purpose layer.
misra far the respondent in s. l. p. number 2618/88.
