MUNICIPAL COMMITTEE SONEPAT Vs. DHARAM CHAND

JUDGEMENT

(1.) This appeal is brought by the judgment-debtor Municipal Committee, Sonepat, against an order passed in execution by the Senior Subordinate Judge, Rohtak.

(2.) The facts which have given rise to this appeal are that the plaintiffs Dharam Chand and others on 2-5-1932 brought a suit in the Court of the Senior Subordinate Judge, Rohtak, praying that the defendant Municipal Committee be restrained from levying any terminal tax. The suit was decreed by the trial Court on 31-10-1933 granting a decree for permanent injunction prohibiting the defendant from recovering terminal tax on exports from or imports in the Travaskis Mandi so tar as the shops of the plaintiffs in that Mandi were concerned. An appeal was taken to the High Court and Prabhu Dial (probably Prabhu Lal) one of the plaintiffs was not joined in the appeal and legal representatives of Dharam Chand, another plaintiff who died during the pendency of the appeal, were not brought on the record within the period prescribed by the Limitation Act and a preliminary objection was taken that the appeal had abated, but this particular question was not decided. The High Court affirmed the decree of the Senior Subordinate Judge and passed the decree in the following terms:

(3.) Somewhere in February 1952 the Municipal Committee imposed octroi tax on several articles. An application was made on 12-4-1952 by the decree-holders praying that the judgment-debtor should be directed to comply with the decree and be restrained from realizing the octroi tax and proceedings under Order 21, Rule 32, Civil P. C., be taken against it. The Municipal Committee raised several objections pleading that the decree was in regard to terminal tax and not octroi and that it could levy octroi tax on the goods imported into the Mandi and that the decree related to certain specified articles and not all the goods imported into the Mandi. The following two issues were thereupon framed by the executing Court: