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2024 Supreme(Bom) 790

M. S. SONAK, KAMAL KHATA
Colgate Palmolive (India) Ltd. – Appellant
Versus
Mumbai Mahanagar Palika – Respondent


Advocates:
Advocate Appeared:
For the Petitioners: Jitendra Motwani, Anusha Shah, Ansh Agal.
For the Respondents: Drupad Patil, R.M. Hajare, Sunil Sonawane, Mahesh Ghule.

JUDGMENT :

M.S. SONAK, J.

1. Heard learned counsel for the parties.

2. The Petitioner, by instituting this Petition, seeks the following reliefs:

    “(a) that this Honourable Court be pleased to declare that the determination of the value for the purposes of levy of octroi by the Respondents In the Petitioners' case under Rule 2(7)(b) of the Octroi Rules 1965 is unconstitutional, illegal and ultravires the provisions of Rule 2(7) of the Octroi Rules, 1965 and/or the provisions of the Municipal Corporation Act, 1888.

(b) that this Honourable Court be pleased to issue a writ of certiorari or a writ in the nature of certiorari or any other appropriate writ, order or direction, calling for the papers pertaining to this case and after going into the question of legality and thereof to quash and set aside the assessment of octroi duty in respect of the said goods brought into the limits of Greater Bombay by the Petitioners on the basis of MRP less ad hoc deductions in terms of Rule 2 (7) (b) of the Octroi Rules, 1965.

(c) that this Honourable Court be pleased to issue a writ of mandamus or a writ in the nature of mandamus or any other appropriate writ order or direction ordering and directing the

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