JUDGMENT - DESHPANDE A.P., J.:-The petitioner No. 1 is a company registered under the provisions of the Companies Act, 1956, and it carries on business inter alia of the manufacture, production, distribution and sale of Mopeds. The petitioner No. 2 is the Chairman of the petitioner No. 1 company. At the relevant point of time, the respondent No. 2, Ahmednagar Municipal Corporation, was a Municipal Council, governed and regulated by the provisions of the Maharashtra Municipal Councils, Nagar Panchayats and Industrial Townships Act, 1965. The petitioner No. 1 started manufacturing activity at Ahmednagar sometime in the year 1972 and from 1972 to 1977, the petitioners were not required to pay any octroi by virtue of an exemption granted by the then Municipal Council. However, after the year 1977, the then Municipal Council commenced levying and collecting octroi from the 1st petitioner under the provisions of the Maharashtra Municipal Councils, Nagar Panchayats and Industrial Townships Act, 1965 read with the Maharashtra Municipalities (Octroi) Rules, 1968 (for short hereinafter referred to as “the Rules”) framed by it under section 321 read with section 105 of the Maharashtra Munici

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