TATA MOTORS LTD Vs. BRIHANMUMBAI MAHANAGARPALIKA

JUDGEMENT

(1.) The writ jurisdiction of this court under Article 226 of the Constitution of India is invoked against the order dated 12th October, 2001 passed by respondent municipal Corporation rejecting the request of the petitioners to grant refund of differential octroi of Rs.29,54,808/- holding that as the aircraft was exported from Mumbai to USA for repairs, the petitioners ought to have opted for "R" form procedure and since the petitioners failed to do so at the time of export, the octroi was correctly recovered from the petitioners.

(2.) The facts to be cited for adjudication of the above petition are stated thus :

(3.) Section 192 of the Mumbai Municipal Corporation Act inter alia provides for tax at the rate specified in schedule "H" to be levied on the articles mentioned in the schedule and the octroi on the said articles into Greater Mumbai. The said schedule "H" was amended in the year 1998 by notification No. BMC/2398/2587/C.R./279/98/U.D.21 of 22nd July, 1998, various articles liable to payment of octroi duty were inserted in Schedule "H" of the said Act. Item 60 of Group D reads as under :