Maharashtra Municipalities Act, 1965

Mis Garware NyLons Ltd., a manufacturer of nylon and polyester yarn, imported goods that were subject to octroi. The municipal corporation valued the goods for octroi under Rule 17(a) of the Maharashtra Municipalities (Octroi) Rules, 1968 and included the customs duty paid on the imports. The appellant challenged this …

Tata Engineering and Locomotive Co. Ltd., which manufactures motor vehicle parts outside Thane, maintained a bonded warehouse inside Thane municipal limits and imported parts for temporary storage, breaking bulk and exporting them. The company paid octroi under a current‑account facility and filed 1,182 refund claims f…

Amrutlal Chunilal Raval was elected President of the Bhor Municipal Council in 1974, but a prior conviction on 26 December 1973 under the Prevention of Food Adulteration Act rendered him disqualified under Section 16(1)(a) of the Maharashtra Municipalities Act, 1965, which imposes a five‑year bar unless the State Gover…

The Municipal Corporation of Thane claimed that Vidyut Metallics Ltd. had underpaid octroi by paying 0.5% under Item 71 of the Maharashtra Municipalities (Octroi) Rules, 1974, instead of 1% under Item 77, and demanded the difference. The company had paid 1% from 1968‑1974, later corrected its classification of stainles…

The Jalgaon Municipal Council, having received a gift of land, sought to develop it by constructing an administrative building, a vegetable market and a commercial complex on a self‑financing basis, appointing a private developer (Respondent No. 6) to execute the project and to dispose of occupancy rights for a fee. Re…

The appellants, teachers employed by the Hinganghat Municipal Council before November 1956, claimed that their statutory retirement age was 60 years under the Madhya Pradesh Secondary Education Act, 1951 and the subsequent Maharashtra Secondary Schools Code, which provided an exception for Vidarbha teachers. The Munici…

The Thane Municipal Corporation levied octroi duty on clay imported by H. & R. Johnson (India) Ltd. for ceramic tiles, claiming it fell under Entry 45 (stone powder) of the Maharashtra Municipalities (Octroi) Rules, 1968, which carries a higher rate. The respondents argued that the clay should be classified under Entry…

The appellant, Hasmukhrai Mehta, owned land in Village Sheel, Raigad, which was originally included in a 1977 residential development plan. In 1999 the land was re‑designated for an Agricultural Produce Market Yard and a truck terminal, and the appellant served a purchase notice under Section 49 of the Maharashtra Regi…