1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY APPELLATE SIDE WRIT PETITION NO.3328 OF 2009 M/s.Videocon Industries Ltd. & ors. .. Petitioners v/s. State of Maharashtra & ors. .. Respondents Mr.K.R. Bulchandani with Ms.L.K. Pulchandani and Ms.Tulsi A. Zaveri for Petitioners. Mr.R.S. Apte i/by Mr.A.A. Garge for Res.Nos.2 & 3. Mrs.M.T. Thakur, AGP for Res.No.1. ----- CORAM : BILAL NAZKI & V.K. TAHILRAMANI, JJ. DATED : 6th July, 2009 P.C.: 1.This Petition is filed basically challenging certain prohibitory orders and Show Cause Notices. The Court did not grant any stay. During the pendency of this Petition, it appears that certain orders have been passed by the Respondents in pursuance of the Show Cause Notices. These orders have been passed ex-parte as the Petitioners, according to the Respondents, did not appear. Those orders have been challenged by way of a Civil Application being Civil Application No.1218 of 2009. These impugned orders arise out of the Bombay Provincial Municipal Corporation Act. 2 2.Learned Counsel for the Petitioners submits that earlier the Authorities have dismissed his contentions on the strength of the judgment of this Court in the case of The Raymond Woollen Mills Ltd. & anr. vs. State of Maharashtra & anr., AIR 1992 Bombay 412. He further submits that it will serve no purpose if the Petitioners go back. This judgment, according to him, was interpreting Octroi Rules under the Municipal Corporation Act. He also submits that, in the present case, the Act is different, the provisions are different and the Rules are also different. Therefore, the Authorities should have considered whether the judgment in Raymond s case (supra) was at all applicable to the matters under Cess Rules. 3.Learned Counsel for the Municipal Corporation submits that if the matter is remanded back to the Authority, all contentions, including the contention that the judgment in Raymond s case (supra) would not at all apply, would be considered and appropriate orders would be passed in accordance with law. 4.In view of the above, we allow this Petition and quash and set aside the final as well as prohibitory orders passed by the Authorities. The Petitioners have already filed their objections. In any case, if the 3 Petitioners want to file additional objections, they will file the same within two weeks and the Authorities concerned shall thereafter decide the matter after hearing the Petitioners. 5.The amount deposited in this Court shall remain with the Department concerned. 6.The Writ Petition is disposed of. Since the Writ Petition is disposed of, nothing survives in the Civil Application taken out in this Writ Petition and the same is disposed of accordingly. [BILAL NAZKI, J.] [V.K. TAHILRAMANI, J.]