THE MUNICIPAL CORPN. OF PUNE vs BHARAT FORGE COL. LTD. .

The Supreme Court addressed the legality of octroi duties collected by the Municipal Corporation of Pune under Notification No. 165 dated 12th March 1881, which was challenged by respondents in the Bombay High Court under Article 226. The Court upheld the High Court's decision that the 1881 Notification did not permit such collection and that the Municipal Corporation lacked legal authority to impose octroi duties. Consequently, the appeals by the Municipal Corporation were dismissed, affirming the High Court's ruling.