INDIAN ALUMINIUM CO. LTD. vs THANE MUNICIPAL CORPORATION

The Supreme Court ruled that under the Maharashtra Municipalities (Octroi) Rules, 1968, specifically Schedule I, Entry No. 77 and Rule 4, the failure to submit Form 14 precludes a company from claiming a refund of octroi duty. The Court held that the petitioner-Company's procedural failure does not entitle it to a refund, as the concessional rate of octroi is contingent upon compliance with the specified procedure. The High Court's dismissal of the writ petition was upheld, affirming the necessity of procedural adherence for tax claims.