Rajesh Balia, J.-Heard learned Counsel for the parties. The petitioner has imported diesel generator sets within the Municipal limits of Gulabpura during the period in question. At the entry point, octroi was paid and later on as per the exemption notification, refund was claimed. The application for refund has not been decided.

2. The fact that the diesel generator sets were brought within the Municipal limits of Gulabpura is not in dispute. In the first instance, the petitioner has received one diesel generator set from Czechoslovakia on 23.09.1991. Despite exemption, on demand raised by the Municipality, the petitioner had deposited octroi duty on 12th December, 1991. The petitioner claimed exemption from the payment of octroi duty in view of the Notification dated 10th February, 1981 issued by the State Government in exercise of its power under Section 107(5) of the Rajasthan Municipalities Act, 1959 exempting import of power generating sets by the industries established within the local limits of the Municipalities and exempted the import of such generator sets brought within the local limits from the payment of the octroi duty leviable under Section 104 of the Act of