The High Court of Bombay dismissed in limine a petition filed by the Century Spinning Manufacturing Co. Ltd. hereinafter called 'the Company 'for the issue of a writ restraining the respondent Municipality from enforcing the provisions of the Maharashtra Municipalities Act 40 of 1965 relating to the levy, assessment, collection recovery of octroi and in particular section 105 and Ss. 136 to 144 thereof, and from enforcing the Maharashtra Municipalities (Octroi) Rules, 1967, and from acting upon resolutions passed by the Municipal Council dated September 9, 1968 and ' September 13, 1968, and from levying, assessing, collecting, recovering or taking any other step under the Act, rules or the resolu tions and for an order restraining the Municipality of Ulhasnagar from levying, assessing, collecting any octroi on the goods imported by the Company within the limits of the Municipal Council for a period of 7 years from the date of its first imposition.