Rajendra Babu, J. - (1.) In these appeals, the questions that arise for consideration are as follows:-(i) Whether for the purpose of levy of Octroi duty P.V.C. Resins in Powder form would fall under 'plastic and plastic goods, plastic powder' in Item 53(c) of Schedule I to Maharashtra Municipality (Octroi Duty) Rules, 1968 framed under the Bombay Provincial Municipal Corporation Act, 1949 or under Item 32(c) of Schedule H to the Municipal Corporation (Levy of) Octroi Rules, 1965 framed under the Bombay Municipal Corporation Act, 1888. (ii) Whether for the purpose of levy of Octroi duty Synthetic Hydrocarbon resin is to be treated as 'plastic and plastic goods, plastic powder' in Item 32(c) of Schedule H to the Municipal Corporation (Levy of) Octroi Rules 1965 framed under the Bombay Municipal Corporation Act, 1888.
(2.) Civil Appeals Nos. 3491-93 of 1992 relate to Octroi duty levied by the Municipal Corporation of Thane which is governed by the Bombay Provincial Municipal Corporation Act, 1949. Octroi duty is levied by the said Corporation under the Maharashtra Municipality (Octroi Duty) Rules, 1968 and the relevant entries which were considered by the High Court were Entry 40(b) relating to "chemicals of all sorts" and Entry 53(c) relating to "plastic and plastic goods, plastic powder, etc." In the impugned judgment of the Division Bench of the High Court has held that P.V.C. Resins powder form does not fall under "plastic" in Entry 53(c) but falls under "chemicals" in Entry 40(b).
(3.) Civil Appeals Nos. 7087-88 of 1993 relate to Municipal Corporation of Greater Bombay which is governed by Bombay Municipal Corporation Act, 1888 and the Municipal Corporation (Levy of) Octroi Rules 1965. In that case, relevant Entry is Entry 32(c) which, with slight difference, is similar to Entry 53(c) and in the said entry also the words "plastic and plastic goods, plastic powder" have been used.;