JAINDAS Vs. NAGARPALIKA BHIND

JUDGEMENT

(1.) THIS second appeal has been preferred by the Plaintiff whose suit for a declaration and refund of a certain amount of octroi -tax alleged to have been illegally realised by the Municipal Committee Bhind, has been dismissed by both lower Courts.

(2.) THE facts giving rise to the suit are that the Plaintiff runs a retail cloth shop at Shriganj Bazzar Bhind and for the purpose of his business imports cloth from outside. The Municipality Bhind realised a sum of Rs. 97 -13 -9 by way of octroi duty from the Plaintiff for cloth imported during the period from the 19th of October. 1955 to the 21st of April, 1957. The Plaintiff contends that this levy of tax was illegal on the following grounds -(1) that according to Sub -clause (4) of Sub -section (1) of S: 69 of the Madhya Bharat Municipalities Act. 1954 (No. 1 of 1954) the Municipality could impose an octroi tax only on "the goods brought within the limits of the Municipality for consumption or use therein." The contention of the Plaintiff is that on the cloth imported within the limits of the Bhind Municipality for the purpose of sale no octroi duty could have been levied, (2) that the Bhind Nagar Palika Octroi Rules and sub -rules 1955 were framed by the Municipality without following the procedure prescribed by Ss. 70, 71 and 72 of the M B. Municipalities Act, 1954 and were, therefore, invalid and without legal effect.

(3.) THE receipts for payment of octroi -duty paid by the Plaintiff of which details have been given in para 3 of the plaint would show that the last item was realised on 20 -4 -1957. The present suit was filed on 23 -6 -1958 -that is to say one year, two months and three days after the date on which the last recovery was made from the Plaintiff.