JUDGMENT

Arijit Pasayat, J.-The challenge in this appeal is to the judgment rendered by a Division Bench of the Bombay High Court dismissing the writ petition filed by the appellant. Challenge was to the levy of octroi by respondent No. 1 Talegaon Dabhade Municipal Council (hereinafter referred to be "Municipal Council") which was established under the Maharashtra Municipal Council Nagar Panchayat and Industrial Townships Act, 1965 (in short "the Act"). The respondent No. 1- Municipal Council proposed to levy octroi in terms of the Maharashtra Municipalities (Octroi) Rules, 1968 (in short the "Rules").

2. The appellant used to import raw material and components into the octroi limits of the Municipal Council. The appellant took the stand that the three items i.e. plastic powder, plastic components and glass refills were covered under the Residuary Entry 86 of the Rules. The stand of the appellant was that it had paid octroi on the three items under protest under Rule 15(1) of the Rules. It requested the concerned Superintendent for determination under Rule 15(3) the correct amount of duty payable. It also prayed for a direction to respondent No. 1-Municipal Council for refund of diff