: 1 : vss IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION CIVIL APPLICATION NO.311 OF 2006 IN FIRST APPEAL NO.430 OF 2002 M/s.Indexport Ltd. ... Appellants V/s. The MCGM & anr. ... Respondents A/W CIVIL APPLICATION NO.313 OF 2006 IN FIRST APPEAL NO.431 OF 2002 Hindustan Lever Ltd. ... Appellants V/s. The MCGM & Anr. ... Respondents AND CIVIL APPLICATION NO.308 OF 2006 IN FIRST APPEAL NO.429 OF 2002 Hindustan Lever Ltd. ... Appellant V/s. MCGM & Anr. ... Respondents Mr.Nitin Thakker with Nikhil Dharod and Meetal Rana for appellants Mr.J.J. Xavier for Respondents CORAM: SMT.NISHITA MHATRE, J. DATED: 13TH AUGUST, 2009 : 2 : P.C.: 1. The civil applications have been moved for expediting the appeals as also for refund of the differential octroi deposited by the applicants in Civil application No.308 of 2006 in the Small Causes Court. The amounts deposited are towards the claims made by the Municipal Corporation in respect of the octroi charged on the basis of Rule 2(7b) of the Octroi Rules on goods brought within the city limits of Mumbai. 2. In my opinion, unless it is decided finally whether the octroi could be charged under the aforesaid Rule or should be charged under Rule 2(7a), the amount which has been deposited cannot be refunded. However, the Small Causes Court is directed to invest the aforesaid amounts which have been deposited in the Court in a nationalised bank, initially for a period of three years. 3. It is not possible to expedite the hearing of the appeals as the First Appeals are of the year 2002 and there are several matters pertaining to the earlier years which are pending decision in this Court. 4. Civil applications are disposed of accordingly.