UNION OF INDIA Vs. STATE OF MAHARASHTRA

JUDGEMENT

(1.) THESE four writ petitions are filed by Union of India and another. These petitions could be categorized in two different sets. In Writ Petition Nos. 4035 of 1993 and 164 of 1994, the petitioners pray for directions to respondent No. 2 Aurangabad Municipal Corporation (for short "corporation") not to realise octroi from the petitioners when the goods certified by the competent officer as contemplated under section 146 (2) of the Bombay provincial Municipal Corporations Act, 1949 (for short the "act of 1949") are brought within the limits of Corporation. In Writ Petition No. 164 of 1994 the petitioners sought direction against the respondent Corporation restraining it from detaining the goods for the purpose of payment of octroi which would be brought within the limits of Corporation as property of Union of India.

(2.) IN Writ Petition Nos. 4070 of 1994 and 1330 of 1995 the goods were brought within the limits of respondent Corporation by the petitioners and octroi was also paid. In these two petitions, the petitioners claim refund of the said octroi.

(3.) IT is stated across the bar by the learned counsel appearing for petitioners that in Writ Petition Nos. 4035 and 164 of 1994 goods i. e. steel and electronic items were brought within the limits of Corporation but the Corporation could not demand octroi as the petitioners were protected by this Court by way of interim relief. This factual position is not disputed by the learned counsel appearing for the contesting respondent.