JUDGMENT - R.G. VAIDYANATHA, J. :---This is an appeal under section 218-D of the Bombay Municipal Corporation Act, 1888 directed against the Judgment dated 8-2-1996 in Municipal Appeal No. 100 of 1995 on the file of Chief Judge, Court of Small Causes, Bombay. Heard both the sides.

2.The appellant is State Bank of India. The first respondent is the Municipal Corporation of Greater Bombay and the second respondent is the Assessor and Collector of the Bombay Municipal Corporation.

The facts necessary for the disposal of this appeal are as follows :

The appellant entered into an agreement dated 29-6-1991 with Kindle Software Limited, Ireland, for supply of software for their banking work. The said M/s Kindle Software Limited despatched the floppies or discs containing programme with manuals to the appellant which was received by air at Sahar Airport on 17-7-1991. A copy of the invoice sent by the supplier is dated 3-7-1991.

The goods were assessed for Customs Duty by the Customs Officer. The goods were also assessed for octroi duty by the Municipal Corporation as per letter dated 18-8-1991. The appellant was directed to pay octroi duty at 4% on the entire value of the software including

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