JHUN JHUNWALA BROTHERS Vs. N K M SUBBARAMIER

JUDGEMENT

(1.) THIS is a petition under S. 25 of the Provincial Small Cause Courts by Act by the defendant in O. S. No. 583 of 1962 on the file of the Subordinate Judge's Court, madurai, to revise the judgment and decree, decreeing the plaintiff's suit.

(2.) THE plaintiff sued for recovery of a sum of Rs. 1077-45 being the excise duty collected by the defendant from him which he alleged he was not entitled to do. The defendant has got his factory near Cuttack and he supplied some soda bottles to the plaintiff at Madurai. In his bill he had claimed excise duty which was newly levied on the goods which according to him were produced after 1-3-1961. The defendant took objection to the jurisdiction of the Madurai Court to try the suit. He also raised other objections with which we need not concern ourselves in the view that I take on the question of jurisdiction.

(3.) EX. B-4 is the relevant document which reads as follows: