- (1.) The challenge in this appeal is to the judgment rendered by a Division Bench of the Bombay High Court dismiss- ing the writ petition filed by the appellant. Challenge was to the levy of octroi by respondent no. 1 Talegaon Dabhade Municipal Council (hereinafter referred to be "municipal Council") which was established under the maharashtra Municipal Council Nagar panchayat and Industrial Townships Act, 1965 (in short "the Act"). The respondent No. 1-Municipal council proposed to levy octroi in terms of the Maharashtra Municipalities (Octroi) rules, 1968 (in short the "rules").
(2.) The appellant used to import raw material and components into the octroi limits of the Municipal Council. The appellant took the stand that the three items i. e. plastic powder, plastic components and glass refills were covered under the Residuary Entry 86 of the Rules. The stand of the appellant was that it had paid octroi on the three items under protest under rule 15 (1) of the Rules. It requested the concerned Superintendent for determination under rule 15 (3) the correct amount of duty payable. It also prayed for a direction to respondent No. 1-Municipal Council for refund of difference between the octroi levied and the octroi due under Entry 86 of 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.
(3.) The High Court held that in view of the decision of this Court in Municipal Corporation for the City of Thane and Ors. Vs. Asmaco Plastic Industries and Ors. (1999) 1 scc 372, Entry 53 (c) applies to plastic goods and plastic powder and the glass refills were covered by Entry 49. Accordingly, the writ petition was dismissed. Direction was given to the appellant to pay the difference of octroi payable and paid at different rates along with the interest depending on the period in view of what is provided in Section 166 of the Act.;