J.C. SHAH, J.

(1) THE High court of Bombay dismissed in limine a petition filed by the Century Spinning and Manufacturing Co. Ltd.-hereinafter called The Companyfor the issue of a writ restraining the respondent Muncipality from enforcing the provisions of the Maharashtra Municipalities Act 40 of 1965 relating to the levy, assessment, collection, recovery octroi and in particular Section 105 and S. 136 to 144 thereof,, and from enforcing the Maharashtra Municipalities (Octroi) Rules, 1967, and from acting upon resolutions passed by the Municipal council, dated 9/09/1968 and Sep 13/09/1968, and from levying, assessing, collecting, recovering or taking any other step under the Act, rules or the resolutions, and for an order restraining the Municipality of Ulhasnagar from levying, assessing, collecting any octroi on the goods imported by the Company within the limits of the Municipal council for a period of seven years from the date of its first imposition. With special leave, the Company has appealed against the order rejecting the petition.

(2) THE Company was incorporated under the Indian Companies Act, 1913. It set up its factory in 1956, within the limits of villag