KESUMAL MOHANLAL Vs. MUNICIPAL COUNCIL SIKAR

JUDGEMENT

(1.) THIS is a defendants' appeal directed against the judgment and decree of the learned Additional District Judge, Sikar dated 24-4-69 awarding a sum of Rs. 668/- against the defendants-appellants on account of octroi duty for the liquor purchased by the defendants-appellants from the Government warehouse at Sikar.

(2.) THE Municipal Council, Sikar alleged that the defendants were carrying on the vend of country liquor within the municipal limits of Sikar. Between July, 1965 and October, 1965 the defendants had obtained liquor worth Rs. 1,05,557. 17 paise from the Government warehouse, but had not paid octroi duty to the Municipal Council according to law at the rate of 2 per cent.