JUDGMENT - Mrs. SUJATA MANOHAR, J.:---The petitioners are a company registered under the provisions of the Companies Act, 1956 having their registered office at Calcutta. The petitioners have a factory at Pune. The 1st respondent is a Municipal Council established under section 8 of the Maharashtra Municipalities Act, 1965. The area where the petitioners' said factory is situate is under the jurisdiction of the 1st respondent Municipal Council. By a notification dated 11th October, 1982 the said Municipal Council has been converted into a Municipal Corporation under the Bombay Provincial Municipal Corporation Act, 1949. At all times material to the present petition, the respondent was a Municipal Council under the provisions of the Maharashtra Municipalities Act, 1965.

2. The petitioners manufacture hydraulic equipment such as punches, shears, mobile fabricators, N.B.C. open throat presses and hydraulic cylinders in the factory at Pune. The raw material required for the manufacture of these items consists of steel plates, C.I. castings, hydrolic punches etc. This raw material is imported by the petitioners into the limits of the respondent Council from outside and the petitioners ar

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