Smt. Ranjana Desai, J.

1. The petitioner-Company is, inter alia, engaged in the manufacture and sale of aerated beverages marketed under different brands. The products of the company are distributed from its plant at Roha, District Ratnagiri through its chain distributors to places like Sangli, Miraj and Kupwad.

2. Respondent 1 is the Sangli Miraj Kupwad Municipal Corporation (for short, “the Corporation”) constituted under the Bombay Provincial Municipal Corporation Act, 1949 (for short, “the BPMC Act”). Respondents 2 and 3 are the officers of respondent 1. Respondent 3 is the Octroi Superintendent, who has issued the impugned Bill dated 17/2/2010 demanding Octroi from the petitioners amounting to Rs.8,22,986/-.

3. The petitioners' challenge to the bill must be stated. According to the petitioners, their products are distributed and sold in returnable and reusable glass bottles. Glass bottles are stored in plastic crates. Glass bottles and crates are owned by the petitioners. They are never sold to any distributor or retailer. Once the product in the glass bottles kept in crates is consumed, glass bottles along with crates are returned to the petitioners for filling after