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Bombay High Court Quashes Municipal Commissioner's Orders in Property Tax Dispute for Violation of Natural Justice. Orders Set Aside as Commissioner Acted Without Jurisdiction and Failed to Consider Relevant Material Under Maharashtra Municipal Corporations Act, 1949.

The petitioner, M/s. Aadya Motor Car Company Private Limited, filed a writ petition under Articles 226 and 227 of the Constitution of India challengin...

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Bombay High Court Allows Refund of Octroi Duty on Goods Not Consumed Within Municipal Limits — Goods Imported into City but Immediately Taken to Factory Outside Octroi Limits Not Liable to Octroi Under Section 114(3) of City of Nagpur Corporation Act, 1948.

The petitioner, Yawalkar Pesticides Pvt. Ltd., a company incorporated under the Companies Act, 1956, had its registered office at Nagpur and a factory...

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Bombay High Court Acquits Accused in Corruption Case Due to Lack of Demand and Acceptance of Bribe. Conviction under Prevention of Corruption Act and IPC set aside as prosecution failed to prove demand and acceptance beyond reasonable doubt.

The judgment pertains to two criminal appeals filed by the original accused nos. 1 and 2 against their conviction by the Special Judge, Greater Bombay...

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Bombay High Court Allows Writ Petition Against Detention of Air Conditioners by Municipal Corporation for Alleged Undervaluation of Octroi Duty. Classification of Goods Under Schedule-H Item 50 of Bombay Municipal Corporation Act, 1888 Attracts 2% Octroi Duty, Not 4% Under Entry 52 of Octroi Rules.

The petitioner, Batliboi Limited, a manufacturer of industrial package air conditioners, filed a writ petition challenging the detention of its consig...

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Bombay High Court Allows Appeal by Octroi Officer in Gold Import Octroi Dispute, Remands for Fresh Assessment. The Court held that octroi is leviable on gold ingots imported into municipal limits, and the burden is on the assessee to prove the actual price paid.

The appellant, an Octroi Officer of Pune Municipal Corporation, filed an appeal against the order of the learned Magistrate which had set aside the oc...

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Bombay High Court Allows Petition Challenging Denial of Transit Pass for Two Wheelers Sent Outside Octroi Limits. Octroi Not Leviable on Goods Sold Within Octroi Limits for Immediate Export Under Municipal Corporation Rules.

The petitioner, Patni Automobiles, a dealer of two wheelers manufactured by Bajaj Auto Limited, challenged the communication dated 03.05.2001 by which...

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Bombay High Court Allows Petition for Rental Compensation in Land Acquisition Case. Petitioner entitled to rental compensation from date of possession till award under Land Acquisition Act, 1894 for land taken for octroi post.

The petitioner, M/s. Devi Construction LLP, owned lands in survey Nos.10 (part), 11 (part) and 160 (part) of Village Wakad, Taluka Mulshi, Dist. Pune,...

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Bombay High Court Allows Release of Seized Vehicles and Goods in Octroi Dispute - Transporters Not Owners of Goods Entitled to Release Pending Adjudication. The Court held that transporters cannot be held liable for octroi and directed release upon furnishing security.

The petitioners, Vinod Vijaypal Sharma, Ramling Shivram Nirmale, and Abdulkalam Abduljabbar Pathan, are transporters who own vehicles used for transpo...