WOCKHARDT LIMITED Vs. AURANGABAD MUNICIPAL CORPORATION

JUDGEMENT

(1.) Rule. Rule made returnable forthwith. With consent of the parties, all the petitions are heard finally.

(2.) All the present Writ Petitions raise a common question regarding the scope and applicability of exemption from payment of Local Body Tax (for short "L.B.T.") as provided by Sub Rule 6 of Rule 28 of the Bombay Provincial Municipal Corporations (Local Body Tax) Rules, 2010 (for short "the Rules") and interalia, the objection of the respondent Aurangabad Municipal Corporation on the maintainability of the present Writ Petitions on its claim that equally efficacious alternate remedy is available to the petitioners, as provided by section 406 of the Bombay Provincial Municipal Corporations Act, 1949 (for short "the Act").

(3.) Wockhardt Ltd. (petitioner in Writ Petition no. 9718 of 2012) manufactures and exports certain medicines. It is a 100% export oriented unit situated at M.I.D.C. Chikalthana, Aurangabad. It imports raw material within the territorial limits of the respondent Municipal Corporation and after process, manufactures various tablets like Azithromycin 250 mg etc. It is sent abroad through the Custom Invoice of M/s. Wockhardt Ltd., Ankaleshwar (Gujarat State). Its registered Office is at Bandra (East), Mumbai.