JUDGMENT

C.K. THAKKER, J.—

1.All these criminal appeals are filed by Municipal Corporation of City of Thane (‘Corporation’ for short) against M/s Vidyut Metallics Ltd.- respondent No. 1 aggrieved by the order dated June 14, 2001 passed by a Single Judge of the High Court of Judicature at Bombay in Criminal Writ Petition Nos. 593, 594, 595 & 596 of 1996. By the said order, the learned Single Judge dismissed the writ petitions filed by the Corporation and confirmed the order passed by the VIth Additional District & Sessions Judge, Thane holding that the respondent No. 1 herein was not liable to pay octroi at the rate of 1%, but only at the rate of 0.5%.

2.Short facts giving rise to the present appeals are that the respondent No.1 is a Company registered under the Indian Companies Act, 1913 having its registered office and factory at Bombay-Agra Road, Wagle Estate, Thane. The Company is engaged in the process of manufacturing safety razor blades of various qualities and types. For the said purpose, the Company was importing stainless steel strips and bringing them to its factory within the octroi limits of the Corporation. According to the Corporation, since 1968, the Company had been im