Octroi refund available once eligibility u/s 194(2) of MMC Act established

Hyprecision Hydraulik Vs State of Maharashtra (Bombay High Court) Bombay High Court held that once the eligibility of complying with the provisions of section 194(2) of the Mumbai Municipal Corporation Act is established, the Octroi Inspector is duty-bound in law to issue/certify such declaration to the Petitioner. However, failure to provide a declaration of duty certified by the octroi officer would not render the Petitioner ineligible for a refund of octroi paid. Facts- On 15th July, 2015 the Petitioner entered into a Contract/Agreement with the Weapons Department (Indian Navy) which was es...