MUNICIPAL COMMITTEE, MUNGELI Vs. KANHAIYALAL GHANSIRAM

JUDGEMENT

(1.) THIS judgment shall also govern the disposal of Civil Revision. No. 103 of 1958 (Deepchand v. The Municipal Committee, Mungeli), Civil Revision No. 104 of 1958 (Kanwarlal v. The Municipal Committee, Mungeli), Civil Revision No. 105 of 1958 (Hasamal v. The Municipal Committee, Mungeli), Civil Revision No. 106 of 1958 (Khetmal Kochar v. The Municipal Committee, Mungeli), Civil Revision No. 110 of 1958 (Sewakram v. The Municipal Committee, Mungeli), Civil Revision No. 111 of 1958(Gendmal Chopra v. The Municipal Committee, Mungeli), Civil Revision No. 112 of 1956 (Rekchand Lalwani v. The Municipal Committee, Mungeli), Civil Revision No. 113 of 1958 (Tejmal v. The Municipal Committee, Mungeli) and Civil Revision No. 115 of 1958 (Ishwarlal v. The Municipal Committee, Mungeli).

(2.) THIS revision under Section 25 of the Provincial Small Cause Courts Act is by the Defendant against the judgment and decree passed by Shri R.L. Murab, Second Additional Civil Judge, Bilaspur, empowered under Section 18 of the C.P. Courts Act, in Small Cause Suit No. 114 of 1956 dated 31 -12 -1957, decreeing the non -applicant's claim for recovery of the balance of octroi duty.

(3.) LATER , an audit objection was taken to the effect that the recovery of octroi duty should have been at the rate of Rs.4 -11 -0 per cent, and not at the rate of Rs.3 -2 -0 per cent. Therefore, the non -applicant filed the present suit for recovery of the balance of octroi duty, as according to the non -applicant, the audit objection had been confirmed by the Local Government. The same question is involved in the present revisions and, therefore, a common judgment is sufficient to dispose of all the cases.