MUNICIPAL BOARD, GORAKHPUR Vs. GOBARDHAN DAS RAGHUNATH PRASAD

JUDGEMENT

(1.) This is the defendants second appeal against the decree and judgment dated 24-2-1970, of the Civil Judge, Gorakhpur, reversing the decree of the trial court, by which the plaintiffs suit was dismissed.

(2.) The suit was filed by the plaintiff-respondent for refund of Rs. 1007.69 p. with interest pendente lite and future. It was alleged in the plaint that the plaintiff had exported cloth outside the limits of defendant the Municipal Board, Gorakhpur on 30-11-1963 and completed aril the formalities for refund of Octroi duty, which had been paid at the time of import. The prescribed form, duly filled in and verified was presented to the officer appointed for the purpose, but in spite of best efforts, the amount has not been refunded. A notice under Sec. 326 of the U. P. Municipalities Act hereinafter referred to as Act) has also been served. The plaintiff claimed amount due, together with interest at the rate of 9 per cent per annum.

(3.) The suit was contested by the defendant-appellant. It was alleged that the plaintiff did not export any cloth on 30th Nov. 1963. It was further alleged that the refund applications were forged and the plaintiff got signatures of 'the defendants employees in collusion with them. The plaintiff is not entitled to any amount nor is entitled to any interest. It was further alleged that the notice under Sec. 326 of the Act was not given and the suit is barred by limitation.