MUNICIPAL COMMITTEE LUDHIANA Vs. KRISHAN RAGHU NANDAN LAL

JUDGEMENT

(1.) THIS rule is directed against a judgment and decree of the Small Cause Court Judge, ludhiana, where a suit was successfully brought for the recovery of terminal-tax which the plaintiffs had paid by mistake.

(2.) ON the 8th of December 1948, Gurdev Singh, a driver, brought a truck containing 300 tins of vegetable ghee to the Octroi Post and there he paid Rs. 90/- as terminal tax and obtained a receipt. After about half an hour Gurdev Singh and Des Raj, who was a Munib of the importers, went to the Octroi Post and told the clerk there that the goods were not to be taken into the city and that the amount had been paid under a mistake. The Octroi clerk, however, was unable to refund the tax, but he gave a receipt Exhibit P. 2, in which he mentioned the circumstances under which the tax was paid.

(3.) ON the same day the firm applied for refund, the Municipal Committee after making an inquiry dismissed the application for refund and rejected the prayer. On the 6th of February 1950, a suit was brought by the alleged importers for the return of this money. The Municipal committee objected to the refund on the grounds: (1) that the goods had been imported into the municipal limits and (2) that the civil Courts had no jurisdiction to go into the matter, but the learned Judge, Small Cause Court, held in favour of the plaintiffs and decreed the suit. Against this decree the Municipal Committee has come up in revision to this Court.