R. D. Dhanuka, J.:

1. The writ jurisdiction of this court under article 226 of the constitution of india is invoked against the order dated 12th october, 2001 passed by respondent municipal corporation rejecting the request of the petitioners to grant refund of differential octroi of rs.29,54,808/- holding that as the aircraft was exported from mumbai to usa for repairs, the petitioners ought to have opted for "r" form procedure and since the petitioners failed to do so at the time of export, the octroi was correctly recovered from the petitioners.

2. The facts to be cited for adjudication of the above petition are stated thus : the first petitioner is owner of "falcon 200" aircraft manufactured by m/s. Dassault aviation, france. On 1st april, 1996 the first petitioner imported the said aircraft as a second hand aircraft from france. The government of india, civil aviation department registered the said aircraft in the first petitioner's name, which was then tata engineering and locomotive company with effect from 19th april, 1996 under registration no. Vt-tta . the address given in the registration certificate was first petitioner's registered office address in mumbai. It