Judgement

SHAH, J. : Between August 1, l953 and March 28, 1955, the appellant transported 521 truck-loads of "stone-grit" and other materials from Delhi to Murarloagar in execution of a contract to supply goods for use by the Government of India. The trucks of the appellant had to pass through the toll barrier of the Municipality of Ghaziabad, and toll at the rate of Rs. 8 per truck was collected from the appellant. The appellant obtained a certificate from the Garrison Engineer, M. E. S. Meerut, on June 10, 1955, that the goods transported by the appellant "were meant for Government work and had become the property of the Government". The appellant then applied on June 14, 1955, to the Municipality of Ghaziabad for refund of the amount of toll paid Dursuant to the exemption granted by Government Order under S. 157 (3) of the U. P. Municipalities Act, 1916, and the Municipality having declined to refund the amount, the appellant served the statutory notice and commenced an action against the Municipality in the Court of the Munsif at Ghaziabad on February 11, 1956, for a decree for Rs. 4,300. The Trial Court decreed the claim. In appeal, the IInd Civil Judge, Meerut, upheld the clai