JUDGMENT - P.S. PATANKAR, J.:---By this petition filed under Article 226 of the Constitution of India, the petitioner is praying to restrain the respondents from levying octroi duty on 'Natural Gas' under Entry 22(a) of Schedule "H" of Octroi Rules, 1965 and, further directing the respondents to withdraw the demand notice dated 13-5-1989 of Rs. 15,85,01,902.27 for the period from 1978-79 to 31-12-1987 and further direction not to recover octroi duty on 'Natural Gas' from December 1978.

2. The petitioner is carrying on the activities of exploration and exploitation of oil resources from Bombay High. It includes Natural Gas. Respondent No. 1 is the Municipal Corporation of Greater Bombay (now Mumbai) (for short, B.M.C.). Respondent No. 1 by a letter dated 27th March, 1985 brought to the notice of the petitioner that "natural gas" is similar to L.P.G. and is capable of being used as fuel and is actually used as a fuel and, therefore, chargeable for octroi duty under Entry 22(a) of Schedule "H". The respondents put up a demand for payment of octroi duty applying the conversion of cubic feet. The demand was for Rs. 6.40 crores and odd amount upto to 31st March, 1983 and thereafter at 1 p

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