BAHARIA S.R. Vs. MUN. COM. JABALPUR

JUDGEMENT

(1.) This appeal came up for hearing before us on a reference made by one of us (Choudhari J.) for determination of the following questions:-

(2.) The suit giving rise to this appeal was filed by the present appellant S.R. Baharia for an injunction restraining the Municipal Committee, Jabalpur, from levying octroi duty on the two trucks brought by him to Jabalpur in January 1947.

(3.) The appellant purchased two second hand Chevrolet trucks from the Government auctioneer for a sum of Rs. 8,000.00 in military disposals at Allahabad on 15-12-1946 as per receipt Ex. P-1. He brought the trucks within the municipal area of Jabalpur in Jan. 1947. The Municipal Committee, Jabalpur, by Memorandum No. 0/227/47, dated 27-1-1947 (Ex. P-2) required the appellant to furnish the requisite information asserting that he had imported the motor vehicles from out-station and brought them within the municipal limits without payment of octroi duty. The appellant supplied the requisite information. Thereafter, the Municipal Committee served him with a notice for payment of double octroi duty amounting to Rs. 397-11-0 on the two motor vehicles,