IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY APPELLATE SIDE APPELLATE SIDE APPELLATE SIDE WRIT PETITION NO. 4004 OF 2004 WRIT PETITION NO. 4004 OF 2004 WRIT PETITION NO. 4004 OF 2004 CEAT India Limited and another. ... Petitioners. V/s. Nashik Municipal Corporation and others. ... Respondents. C.E.Bharucha wigth H.N.Vakil i/b. Mulla & Mulla Craigie Blunt & Caroe for the petitioners. V.A.Gangal for the respondents. CORAM: V.C.DAGA and CORAM: V.C.DAGA and CORAM: V.C.DAGA and MRS.MRIDULA BHATKAR, JJ. MRS.MRIDULA BHATKAR, JJ. MRS.MRIDULA BHATKAR, JJ. DATED: 25th February 2009. DATED: 25th February 2009. DATED: 25th February 2009. P.C.: P.C.: P.C.: ---- ---- ---- . Heard learned counsel for the petitioners and learned counsel for the respondents. Perused record. 2. The learned counsel appearing for the petitioners has brought to our notice the order of the Supreme Court in Civil Appeal 4207/2002 dated 11th December, 2008 passed in the case of Crompton Greaves Ltd. v. Municipal Corpn. of the City of Nashik reading as under: . Counsel seeks leave to withdraw the Civil Appeal. . The Civil Appeal is dismissed as withdrawn. . However, we may clarify that this order of dismissal will not come in the way of the Corporation to recover octroi duty for the period of three years prior to the date of the filing of the Suit. . We are informed that the appellant has deposited the octroi duty. Accordingly, after adjusting the claim of the Corporation for the aforesaid period of last three years balance, if any, to be refunded to the assessee. In view of the aforesaid order, learned counsel for the petitioner submits that the recovery for octroi duty set up by the respondent- Corporation be restricted for a period of three years prior to the date of notice of demand. Learned counsel appearing for the respondents has no objection in the event such order is passed. 3. In the circumstances, the respondent- Corporation is permitted to recover the amount of octroi duty from the petitioners for the period of three years prior to the notice of demand. The recovery, if any, beyond this period stands quashed and set aside. 4. At this stage, learned counsel for the petitioners submits that disputes regarding classification are pending in the Principal Civil Court of Nasik. Needless to mention that in the event of decision of classification dispute in favour of the - 3 - petitioners, it would open for the petitioners to apply for refund. At the same time, it would also be open for the Corporation to consider their prayer for refund on its own merits in accordance with law. All rival contentions in this regard are kept open. 5. Petition is disposed of. Rule is made absolute in terms of this order with no order as to costs. (MRIDULA BHATKAR, J.) (V.C.DAGA, J.) (MRIDULA BHATKAR, J.) (V.C.DAGA, J.) (MRIDULA BHATKAR, J.) (V.C.DAGA, J.)