RAVINDRA V. GHUGE, J.

1. Learned Advocates for the litigating sides submit that, they have no objection if this Court hears this petition.

2. By this petition, the petitioner has put forth its prayers in para No.28(B) and (C) as under :--

(B) The respondent Nos.2 and 3 may kindly be directed to release 5000 SIM Cards by charging levy @ Rs.4% on the Invoice value i.e. on 0.76 ps.

(C) The respondent No.2 may kindly be directed that, the Octroi on all future imports of SIM/ ITC Cards. Rechearge Coupons should be levied @ Rs.4% on the Invoice value of the same i.e. only on 0.76 Paise/ Card.

3. We have considered the submissions of Shri Alok Sharma, learned Advocate for the petitioner, learned A.G.P., on behalf of the State and Shri Narwadkar, learned counsel on behalf of the respondent No.2 Municipal Corporation.

4. The grievance of the petitioner is that, the 5000 SIM cards along with some Recharge coupons that were imported, were actually purchased by the petitioner at the rate of Rs.0=76 ps. per card. The purchase price that the petitioner was required to pay was at the rate of Rs.0=76 ps. per Card/ Recharge voucher. The invoice indicated the number of the cards imported, its pu