Judgment

Kania C.J.I. - This is an appeal from the judgment and order of the High Court at Nagpur, made on a reference under S. 83 (2), Central Provinces Municipalities Act II [2], of 1922, by the Extra Assistant Commissioner, Nagpur. The appellant is a trader in Kamptee who manufactures bidis. On 30th November 1945, he brought to Kamptee from outside tobacco to make bidis. A declaration form signed on his behalf stated that the 254 bags of tobacco liable to octroi duty, which had that day arrived at octroi post No. 3, had been brought for use and consumption within the limits of the Municipality. He, however, put on record his protest against the recovery of the duty which was fixed at Rs. 1,128-2-0. Against the order claiming the amount the, appellant filed an appeal to the Extra Assistant Commissioner with revenue appellate powers, Nagpur. He contended that the municipality claimed to levy the duty under S. 66 (1)(e) of the Municipal Act, but they had no right to do so as under S. 3, Central Excises and Salt Act, 1944, that excise duty was levied on tobacco by the Central Government and the levy of the octroi duty on the tobacco in question was 12 covered by the excise duty and