MAFATLAL INDUSTRIES LIMITED Vs. NAVASARI NAGAR PALIKA

JUDGEMENT

(1.) Mafatlal Fine Spinning and Manufacturing Company Limited - petitioner company has filed this petition for a writ of mandamus or a writ of prohibition restraining the respondent Municipality - Navsari Nagar Palika, Navsari from recovering octroi on the grey fabrics brought by the petitioner from their Bombay Mills within the octroi limits of the respondent which fabrics, after processing in their process house, are exported back. The petitioner company further prayed that the respondent Municipality be restrained from recovering or taking any coercive measures in that behalf for recovery of octroi as threatened by them from 1/01/1977. The petition was filed somewhere in March 1980. When the matter was placed for hearing before Division Bench of this Court, the Division Bench has admitted the matter on 18th March, 1980, and also granted interim relief in this behalf.

(2.) The facts giving rise to this petition are as under:-

(3.) Mr.S.I.Nanavati, Learned Senior Advocate for the petitioner has raised several contentions for attacking the said resolution passed by the Corporation for levying octroi in this behalf. However, before the said contention can be considered, let me set out the relevant statutory provisions so that said contentions can be properly explained.