(1.) This case involves the interpretation of Section 326 of the United Provinces Municipal Act (United Provinces Act, No. II of 1916). The suit out of which the application has arisen was brought by the plaintiff petitioner; Lala Makhan Lal, against the Municipal Board of Agra. The claim was to recover a sum of Rs. 218- 10-6. According to the facts set out in the plaint, the plaintiff is a cloth dealer in Agra, who at various times had exported from Agra cloth of considerable value. He claimed that he was entitled, by reason of this export, to have from the municipal board a refund of octroi duty. He put in a claim to the board and his case is that the board refused to pay to him the full amount to which he was entitled. The balance which he said was owing to him from the municipal board came to Rs. 213-10-6. In paragraph 6 of the plaint, it was stated the cause of action had arisen on the 31st of October, 1917, when the board refused to pay him the balance claimed.
(2.) One of the pleas which was raised by way of defence was that the suit was barred by limitation. This was founded on the provisions of Section 326 of the United Provinces Municipalities Act, Sub-section (3). The court below gave effect to the plea and dismissed the plaintiff s suit on the ground that it was time-barred. I am not concerned here with any other pleas which were raised. In the written statement. The argument before me is that the court below misinterpreted Section 326 and was wrong in holding that the suit was barred by limitation.
(3.) The law relating to the refund of octroi duty is contained in statutory rules which were made under the provisions of the Municipalities Act. On referring to the Municipal Manual, Volume II, page 21, paragraph 73, I find it stated that " a person who exports from a municipality any goods on which, if they Were being imported, octroi would be leviable, shall be entitled to receive payment of sum equivalent to that octroi. This payment, (the rule declares), shall be described as refund." It seems clear, therefore, that under the provisions of these rules, which have the force of law, a legal duty is imposed upon a municipal board to grant a refund of octroi duty in the cases contemplated by the rules, and with the duty a corresponding right arises in favour of the exporter.