ORDER :

S.H. Kapadia, J. - M/s Parekh Automobiles had challenged the levy of octroi duty on goods which entered Municipal Council and which stood re-exported. In the writ petition it was the case of M/s Parekh Automobiles that octroi duty was not leviable as the goods were neither used nor consumed in the municipal limits. As stated above the goods were in fact re-exported. This contention was accepted by the High Court which took the view that octroi duty was not leviable as the goods were re-exported. It appears that during the pendency of the writ petition M/s Parekh Automobiles was required to deposit the octroi duty. M/s Parekh Automobiles was the commission agent of Indian Oil Corporation. Indian Oil Corporation owed certain amount as commission to M/s Parekh Automobiles. Therefore, pending the hearing and final disposal of the writ petition the High Court directed Indian Oil Corporation to deposit the octroi duty amounting to Rs 8.17 lakhs (approximately) on behalf of M/s Parekh Automobiles in Court. As stated above, ultimately M/s Parekh Automobiles succeeded in their challenge. After disposal of the matter the State has amended the law and that amended law is also challenge