JUDGMENT - A.A. GINWALA, J.:---The important question which inter alia is debated in this writ petition is whether under the provisions of the Maharashtra Municipalities Act, 1965 (the Act for short) octroi is payable and recoverable only at the point of time of the entry of the goods within the octroi limits and not thereafter.

2. A few facts which emerge from the material on record and which are relevant for the decision of this question may be stated at the outset. The first petitioner is a registered Society which is running a college within the municipal limits of the first respondent Municipal Council at Katol (Municipal Council for short). This College has been impleaded as the second petitioner. For the sake of convenience the first and second petitioners would hereinafter be referred to as "the Society" and "the College" respectively. By its resolutions passed on 5-9-1670 under Rule 4(iii) of the Maharashtra Municipalities (Octroi) Rules, 1968 (the Rules for short), the Municipal Council has exempted educational material and equipment for science laboratory imported by the College, from payment of octroi. The college had imported goods from time to time by rail and road fr

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