MUSERAM KISHNUPRASHAD Vs. THE MUNICIPAL COMMITTEE

JUDGEMENT

(1.) THE two Civil Revn. Nos. 313 and 315 of 1947 which are disposed of by this order arise out of two suits instituted by two traders at Jubbulpore against the same defendant, the Jubbulpore Municipal Committee. The main point involved in these revisions is common as would appear from what follows.

(2.) THE plaintiff in Civil Suit No. 75 of 1945, imported into the limits of the Municipal Committee, Jubbulpore, two consignments of tobacco on 23rd January 1944 and 6th December 1944. The Committee levied octroi duty on the price of these goods calculated on the cost price to the importer and the cost of carriage and also on the amount of the excise duty payable by the importer at annas 3 per pound under the Central Excises and Salt Act 1944. The facts in the other suit, civil Suit No. 83 of 1945, are similar except that the plaintiff in that suit imported three consignments of tobacco between 20th December and 10th January 1945.

(3.) THE defendant Committee, while denying the claims of the plaintiffs for the refund on the ground that what was recovered from the plaintiffs was done illegally, further contended that under the provisions of Sections 83 and 84, Central Provinces Municipalities Act, a civil Court has no jurisdiction to entertain the suit. The following two points were therefore framed for determination: (1) Whether the civil Court has jurisdiction to entertain the suit; and (2) Whether the levy of octroi duty was illegal and ultra vires.