bsb IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL CIVIL CIVIL APPELLATE JURISDICTION APPELLATE JURISDICTION APPELLATE JURISDICTION WRIT WRIT WRIT PETITION NO. 6738 OF 2008 PETITION NO. 6738 OF 2008 PETITION NO. 6738 OF 2008 Crompton Greaves Ltd. Switchgear Division. ... Petitioner v/s Nashik Municipal Corporation & ors. ... Respondents Mr.J.F.Pochkhanawala with Aditya Chitale for the petitioner. Mr.V.A.Gangal with Mr.Ashok Gade for the respondents. CORAM: CORAM: CORAM: SMT.NISHITA MHATRE, J. SMT.NISHITA MHATRE, J. SMT.NISHITA MHATRE, J. DATED: DATED: DATED: 10TH OCTOBER, 2008 10TH OCTOBER, 2008 10TH OCTOBER, 2008 P.C. P.C. P.C.: 1. The petitioner has filed the present petition against the demand notice issued on 17.9.2008. By this notice, the petitioner has been called upon to pay the octroi on "super enamelled wire" for the period from April, 2005 to March, 2008 amounting to Rs.17,31,211/-. 2. There is an efficacious alternate remedy available to the petitioner under Section 406 of the Bombay Provincial Municipal Corporation Act (in short, B.P.M.C. Act) of filing an appeal. The petitioner has not exhausted this remedy before approaching this Court in 2 its writ jurisdiction. In my view, therefore, the petition must be rejected, relegating the petitioner to exhaust the alternate remedy that it has. 3. Mr.Pochkhanawala appearing for the petitioner states that the petitioner will file an appeal within two weeks from today and it will deposit the amount mentioned in the final demand notice dated 17.9.2008 within that period, without prejudice to the rights and contentions of the petitioner. He further submits that, in case such an appeal is filed by the petitioner, the same may be heard on merits without considering the aspect of the delay in filing the appeal. He further submits that, after the deposit is made, the account current facility, which the petitioner has been availing upto the date and which has been stopped after the demand notice was issued, should be restored. In my view, the submissions of the learned counsel are reasonable and can be accepted. 4. The petitioner will file an appeal within two weeks from today under Section 406 of the B.P.M.C. Act. The appeal shall be considered on merits alone without reference to any delay in filing the appeal. 5. The petitioner shall deposit an amount of 3 Rs.17,31,211/- with the Nashik Municipal Corporation prior to filing of the appeal as stipulated under Section 406 of the B.P.M.C.Act and shall also comply with all other requirements of law for filing the appeal. 6. On such deposit being made, the account current facility will be restarted for the petitioner. 7. Writ petition stands disposed of accordingly.