1 herein was number liable to pay octroi at the rate of 1, but only at the rate of 0.5.
Since the appellant Corporation was number satisfied with the explanation submitted by the respondent Company, it issued additional bills which the respondent Company was liable to pay.
Being aggrieved by the claim of the Corporation, the Company preferred appeals in the Court of IIIrd Joint Civil Judge, Senior Division, Thane which were registered as Municipal Appeal Nos.
The Company is engaged in the process of manufacturing safety razor blades of various qualities and types.
The respondent Company replied to the said letter companytending that the Company was liable to pay only at the rate of 0.5 under Item 71 and had been companyrectly paying octroi and numberaction companyld be taken against it.
The Company challenged the order passed by the learned IIIrd Joint Civil Judge, Senior Division by filing revision petitions.
The VIth Addl.
2987 of 1990.
District Sessions Judge, Thane allowed those revisions, set aside the order passed by the trial Court and held on merits that the companytention raised by the Company was well founded.
It also held that at an earlier occasion, a similar question had arisen and a companypetent Court of the Chief Judicial Magistrate, Thane held that the Company companyld be charged only under Item 71 and number under Item 77 of the Schedule.
71 companyld number be attracted to the goods brought by the appellant Company within the Municipal limits and the Company was liable to pay octroi at the rate of 1.
The learned Judge, by an order dated January 29, 1988 dismissed the appeals filed by the Company holding that Item No.
The revision petitions were, therefore, allowed and the order passed by the learned Judge was set aside.
647 650 OF 2002 Hon.
On January 9, 2002, numberice was issued by this Court.
71 and number 77.
It was, therefore, held that the point was finally companycluded and the Company had paid proper octroi and it was number liable to pay octroi under Item No.
For the said purpose, the Company was importing stainless steel strips and bringing them to its factory within the octroi limits of the Corporation.
77 expressly referred to stainless steel which was applicable and Item No.
593, 594, 595 596 of 1996.
The Corporation, hence, wrote a letter on May 10, 1978 to the respondent Company stating therein that the Company was liable to pay octroi at the rate of 1 under Item 77 and number at the rate of 0.5 under Item 71 of the Schedule.
Short facts giving rise to the present appeals are that the respondent No.1 is a Company registered under the Indian Companies Act, 1913 having its registered office and factory at Bombay Agra Road, Wagle Estate, Thane.
CRIMINAL APPEAL NOs.
The said order was companyfirmed by the Revisional Court and also by the High Court of Bombay vide its order dated July 16, 1990, in Writ Petition No.
The said order is challenged by Thane Municipal Corporation in this Court.
C.K. THAKKER, J. All these criminal appeals are filed by Municipal Corporation of City of Thane Corporation for short against M s Vidyut Metallics Ltd. respondent No.
1 aggrieved by the order dated June 14, 2001 passed by a Single Judge of the High Court of Judicature at Bombay in Criminal Writ Petition Nos.
By the said order, the learned Single Judge dismissed the writ petitions filed by the Corporation and companyfirmed the order passed by the VIth Additional District Sessions Judge, Thane holding that the respondent No.
