AXIS BANK LTD Vs. BRIHAN MUMBAI MAHANAGARPALIKA

JUDGEMENT

(1.) HEARD. Rule. Rule made returnable forthwith. By consent of parties, the Writ Petition is taken up for final hearing.

(2.) THIS petition is filed to challenge the order dated 18th June, 2007 passed by the Deputy Assessor and Collector (Octroi), Municipal Corporation, Mumbai ('Adjudicating Authority' for short) wherein the demand for payment of octroi duty amounting to Rs.94,90,250/-from the petitioner has been confirmed.

(3.) ON 29th December, 1999 the petitioner entered into an agreement with M/s. Infosys Techno Ltd. ('Infosys' for short) for developing certain computer programme on the Master Computer of the petitioner for efficient and effective functioning of the banking operations amongst its departments and also between the petitioner and its customers. As per the contract, Infosys was to develop software and provide requisite programme on the computer of the petitioner as per the needs and specifications of the petitioner. The software programme was to include the third party software of Oracle Corporation and Integra Microsystem Pvt. Ltd. to be used in conjunction with the software to be developed and installed by Infosys. According to the petitioner, the entire software was developed by Infosys at Mumbai and that no software on any Compact Disc (CD) or any other medium had entered the area of Mumbai from outside.